Auditor-General launches nationwide payroll audit; see the affected state agencies and ministries
The Office of the Auditor-General has initiated a sweeping nationwide payroll audit targeting Ministries, Departments, Agencies (MDAs), and all subvented organisations under the Government of Ghana’s payroll system.
The audit, which will cover the period from January 2023 to December 2024, is designed to verify the legitimacy of employees on the government payroll and root out inefficiencies, including ghost names and financial irregularities.
An official communication signed by Auditor-General Johnson Akuamoah Asiedu dated March 28, 2025, said the exercise will involve a physical headcount of staff and a thorough review of payroll records such as electronic salary vouchers, nominal rolls, and employment files.
The directive invokes Article 187(3) of the 1992 Constitution and Section 11(2) of the Audit Service Act, 2000, mandating full compliance from all institutions. The Auditor-General has called for "unhindered access" to all relevant documents, including digital records, to ensure the audit is completed efficiently.
The audit will scrutinise critical documents, including compensation budgets for 2023 and 2024, staff nominal rolls, salary payment vouchers, and lists of newly employed, separated, and promoted personnel. Institutions must also provide records of staff on study leave, interdiction, or secondment, as well as National ID cards for verification during the headcount.
The exercise encompasses a vast array of government bodies, including the Ministry of Finance, Ghana Health Service, Ghana Education Service, and subvented agencies such as the National Theatre and the Ghana Standards Authority. The directive has been circulated to key stakeholders, including the Controller and Accountant-General’s Department (CAGD) and the Ministry of Finance’s Compensation Policy Management Unit.
This initiative follows persistent concerns over payroll fraud and financial waste. A 2022 Auditor-General’s report uncovered GH¢17.8 million in unearned salaries paid to non-existent workers.
The current audit is part of broader public financial management reforms aimed at enhancing transparency and accountability in government expenditure.
Affected institutions have been instructed to submit the requested documents without delay. The headcount is set to commence in April 2025, with a final report to be presented to Parliament upon completion.
Here is the list of affected ministries, departments, agencies, and organizations as extracted from the Auditor-General's nationwide payroll audit notice:
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
The audit covers all entities on the government payroll system as well as organizations receiving government subventions, making it one of the most comprehensive payroll verification exercises in recent years.
