A comprehensive statewide payroll audit has been launched by the Office of the Auditor-General, focusing on Ministries, Departments, Agencies (MDAs), and any subvented organizations that are part of the Ghanaian government’s payroll system.
The audit, which will take place between January 2023 and December 2024, aims to identify inefficiencies, such as financial irregularities and ghost names, and confirm the legality of workers on the government payroll.
According to a formal letter dated March 28, 2025, signed by Auditor-General Johnson Akuamoah Asiedu, the exercise will entail a physical personnel headcount as well as a comprehensive examination of payroll documents, including employment files, computerized salary vouchers, and nominal rolls.
Invoking Section 11(2) of the Audit Service Act of 2000 and Article 187(3) of the 1992 Constitution, the directive requires complete compliance from all institutions.
To guarantee the audit is finished effectively, the Auditor-General has demanded “unhindered access” to all pertinent papers, including digital information.
Important papers such as 2023 and 2024 compensation budgets, staff nominal rolls, salary payment vouchers, and lists of recently hired, separated, and promoted employees will all be examined during the audit.
Institutions are also required to submit National ID cards for verification during the headcount, along with information of employees on study leave, interdiction, or secondment.
The Ministry of Finance, Ghana Health Service, Ghana Education Service, and subvented organizations like the National Theatre and the Ghana Standards Authority are among the many government institutions involved in the initiative.
Important parties, such as the Compensation Policy Management Unit of the Ministry of Finance and the Controller and Accountant-General’s Department (CAGD), have received the directive.
This approach is in response to ongoing worries about financial waste and payroll fraud. Unearned salaries paid to nonexistent employees totaled GH¢17.8 million, according to a 2022 Auditor-General’s report.
In order to improve accountability and transparency in government spending, the present audit is a component of larger public financial management reforms.
The impacted institutions have been told to send in the needed paperwork right now.
The following is a list of the ministries, departments, agencies, and organizations that are impacted, taken from the nationwide payroll audit notice issued by the Auditor-General:
Government Ministries:
Ministry of Finance
Ministry of Foreign Affairs and Regional Integration
Ministry of Local Government, Chieftaincy and Religious Affairs
Ministry of Food and Agriculture
Ministry of Fisheries and Aquaculture Development
Ministry of Lands and Natural Resources
Ministry of Trade, Agribusiness and Industry
Ministry of Tourism, Culture and Creative Arts
Ministry of Environment, Science, and Technology
Ministry of Energy and Green Transition
Ministry of Works, Housing and Water Resources
Ministry of Roads and Highways
Ministry of Communications, Digital Technology and Innovation
Ministry of Transport
Ministry of Education
Ministry of Labour, Jobs and Employment
Ministry of Sports and Recreation
Ministry of Youth Development and Empowerment
Ministry of Health
Ministry of Gender, Children and Social Protection
Ministry of Justice and Attorney General’s Department
Ministry of Defence
Ministry of Interior
Key Government Agencies and Institutions:
Controller and Accountant-General’s Department (CAGD)
Ghana Audit Service
Commission on Human Rights and Administrative Justice
Judicial Service
Ghana Education Service
Ghana Health Service
Ghana Broadcasting Corporation (GBC)
National Youth Council (NYC)
National Disaster Management Organisation (NADMO)
National Road Safety Commission (NRSC)
Ghana Technical and Vocational Educational Training (CTVET)
Ghana Tourist Board (GTB)
Ghana Civil Service
Local Government Service
Ghana Standards Authority (GSA)
National Identification Authority (NIA)
Electoral Commission (EC)
Public Procurement Authority (PPA)
Ghana Police Service
Ghana Immigration Service
Ghana Prisons Service
Ghana Fire Service
Subvented Organizations and Special Institutions:
National Theatre
Ghana Dance Ensemble
National Symphony Orchestra
Centre for National Culture (CNC)
W.E.B. Du Bois Centre
Kwame Nkrumah Memorial Park
National Folklore Board
Abibigroma Theatre Company
Ghana Library Authority (GLA)
Ghana Atomic Energy Commission (GAEC)
Council for Scientific and Industrial Research (CSIR)
Ghana Academy of Arts and Sciences
Ghana Tertiary Education Commission (GTEC)
All public universities and technical universities
Ghana College of Physicians and Surgeons
Various research institutions and training centers
Regional and Special Development Agencies:
Irrigation Company of Upper East Region Limited (ICOUR)
Central Region Development Commission (CEDECOM)
Northern Regional Rural Integrated Programme (NORRIP)
Zongo Development Fund
Tree Crop Development Authority
Community Water and Sanitation Agency
Documents Requested for Nationwide Payroll Audit (2023-2024);
Compensation Budget for the period under review (2023 to 2024)
Staff Established Post records
Conditions of Service documents
Scheme of Service guidelines
Nominal Roll covering 1 January 2023 to 31 December 2024
Electronic Salary Payment Vouchers for 1 January 2023 to 31 December 2024
Salary Structure and Placements
List and Files of Newly Employed Staff from 1 January 2022 to 31 December 2024
List and Files of Separated Staff (retirements, resignations, dismissals, deaths, and post vacations) from 1 January 2022 to 31 December 2024
List and Files of Staff on Leave with Pay (1 January 2022 to 31 December 2024)
Bond Forms of Staff on Study Leave with Pay (1 January 2022 to 31 December 2024)
List and Files of Staff on Leave Without Pay (1 January 2022 to 31 December 2024)
List and Files of Promoted Staff (1 January 2022 to 31 December 2024)
List and Files of Staff with Allocated Bungalows
List and Files of Staff with Official Vehicles
List and Files of Staff on Secondment
List and Files of Staff in Acting Positions
List and Files of Staff on Contract
List and Files of Staff on Interdiction
National ID Cards for verification during headcount exercises
One of the most thorough payroll verification processes in recent years, the audit includes all companies on the government payroll system as well as organizations that get government subsidies.
Source: newsthemegh.com