The Auditor-General’s office has begun a nationwide payroll audit across government institutions in Ghana. This is to eliminate ghost names, stop payroll fraud, and ensure only legitimate employees are being paid by the state.
The audit covers the period from January 2023 to December 2024. It will involve a physical headcount and a full review of employment records, salary vouchers, and staff files. Staff members will also be required to present valid national ID cards for verification.
According to a statement signed by Auditor-General Johnson Akuamoah Asiedu on March 28, 2025, all Ministries, Departments, Agencies (MDAs), and subvented organizations must cooperate fully. The audit is in line with Article 187(3) of the 1992 Constitution and Section 11(2) of the Audit Service Act, 2000.
The audit team will examine records such as compensation budgets, lists of new and separated staff, and details of those on study leave, interdiction, or secondment. Institutions have been asked to make all documents available to auditors as the headcount begins in April 2025.
This follows earlier concerns about payroll fraud. In 2022, the Auditor-General reported over GH¢17.8 million in salaries wrongly paid to non-existent workers.
Who Is Affected?
The audit affects a wide range of institutions:
• Government Ministries, including Finance; Foreign Affairs; Local Government; Food and Agriculture; Fisheries; Lands and Natural Resources; Trade and Industry; Tourism and Culture; Environment and Science; Energy; Works and Housing; Roads and Highways; Communications and Digital Technology; Transport; Education; Labour and Employment; Sports; Youth Development; Health; Gender and Social Protection; Justice and Attorney General; Defence; and Interior.
• Key Agencies and Institutions, such as the Controller and Accountant-General’s Department, Ghana Audit Service, Judicial Service, CHRAJ, Ghana Education and Health Services, Ghana Broadcasting Corporation, National Youth Council, NADMO, Road Safety Commission, CTVET, Ghana Tourist Board, Ghana Civil Service, Local Government Service, Ghana Standards Authority, National Identification Authority, Electoral Commission, Public Procurement Authority, Police Service, Immigration Service, Prisons Service, and Fire Service.
• Subvented Organizations, including the National Theatre, Ghana Dance Ensemble, National Symphony Orchestra, Centre for National Culture, W.E.B. Du Bois Centre, Kwame Nkrumah Memorial Park, National Folklore Board, Abibigroma Theatre Company, Ghana Library Authority, Ghana Atomic Energy Commission, CSIR, Ghana Academy of Arts and Sciences, Ghana Tertiary Education Commission, all public and technical universities, Ghana College of Physicians and Surgeons, and other research and training centers.
• Regional and Special Development Agencies, such as the Irrigation Company of Upper East Region (ICOUR), Central Region Development Commission (CEDECOM), Northern Regional Rural Integrated Programme (NORRIP), Zongo Development Fund, Tree Crop Development Authority, and Community Water and Sanitation Agency.
All affected institutions must prepare their records and make them available to the audit teams. The headcount begins in April 2025, and a final report will be submitted to Parliament when the process ends.
This audit is part of ongoing efforts to clean up the government payroll and promote accountability in public financial management.