AG launches nationwide payroll audit – [See affected state institutions]

The Office of the Auditor-General has launched one of the most extensive payroll audits in recent history, targeting every Ministry, Department, Agency (MDA), and subvented organization under the Government of Ghana’s payroll system. The sweeping verification exercise, which spans from January 2023 to December 2024, aims to identify ghost names, eliminate inefficiencies, and ensure value for money in public compensation. According to a directive signed by Auditor-General Johnson Akuamoah Asiedu on March 28, 2025, the audit will involve a physical headcount of staff, scrutiny of payroll records, and cross-verification of national identification cards.

Invoking Article 187(3) of the 1992 Constitution and Section 11(2) of the Audit Service Act, the Auditor-General has ordered full compliance and “unhindered access” to documents such as nominal rolls, electronic salary payment vouchers, lists of new and separated staff, promotion files, and vehicle allocations. This audit follows disturbing findings from the 2022 Auditor-General’s report, which revealed GH¢17.8 million in unearned salaries paid to ghost workers. “This is a critical move to cleanse the public payroll and hold institutions accountable,” a senior audit official noted. The audit is expected to conclude with a report submitted to Parliament.

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