The Office of the Auditor-General has officially announced a nationwide payroll audit across all Ministries, Departments, Agencies (MDAs), and Subvented Organisations under the Government of Ghana. This directive was communicated in a circular dated 28th March 2025 and signed by Johnson Akuamoah Asiedu, the Auditor-General. The audit aims to verify the integrity of the government payroll system, ensure accountability, and eliminate irregularities such as ghost names and unapproved payments.
The exercise will cover the period from 1st January 2023 to 31st December 2024 and includes a headcount of all staff currently on the Government of Ghana’s payroll managed by the Controller and Accountant-General’s Department (CAGD). This audit is not limited to just the main ministries, but extends to all departments and agencies, including subvented organisations funded by the government.
To ensure a smooth and efficient auditing process, the Auditor-General has requested that auditors be given unhindered access to all relevant documents, whether physical or digital. This demand is backed by Article 187(3) of the 1992 Constitution of Ghana and Section 11(2) of the Audit Service Act, 2000 (Act 584), which empower the Auditor-General to access all information necessary to perform public audits effectively.
The Auditor-General’s office has emphasized the need for full cooperation from all affected entities. Ministries are also instructed to notify their allied agencies and ensure they are prepared for the audit. Institutions are expected to provide a wide range of documents, including compensation budgets, staff establishment records, conditions and schemes of service, nominal rolls, salary payment vouchers, and records relating to staff employment history.
Specifically, the audit will require documents on staff who were newly employed, retired, resigned, dismissed, or passed away between 1st January 2022 and 31st December 2024. Additionally, records will be required for staff on various types of leave, those promoted, acting, seconded, or serving on contract. Files related to staff allocated official bungalows and vehicles, those under interdiction, and most importantly, National ID cards for verification during the headcount, will also be reviewed.
Appendix A – Required Documents for the Audit
The audit team will request the following documents during their assessments:
- Compensation Budget (2023–2024)
- Staff Established Posts
- Conditions of Service
- Scheme of Service
- Nominal Roll (1 Jan 2023 – 31 Dec 2024)
- Electronic Salary Payment Vouchers (1 Jan 2023 – 31 Dec 2024)
- Salary Structure and Placements
- List & Files of Newly Employed Staff (1 Jan 2022 – 31 Dec 2024)
- List & Files of Separated Staff (Retirements, Resignations, Deaths, etc.)
- List & Files of Staff on Leave with Pay (1 Jan 2022 – 31 Dec 2024)
- Bond Forms for Study Leave with Pay (1 Jan 2022 – 31 Dec 2024)
- List & Files of Staff on Leave Without Pay (1 Jan 2022 – 31 Dec 2024)
- Promotions within the period (1 Jan 2022 – 31 Dec 2024)
- Staff Allocated Bungalows
- Staff with Official Vehicles
- Staff on Secondment
- Staff in Acting Positions
- Staff on Contract
- Staff on Interdiction
- National ID cards for all staff for the headcount
The Auditor-General, Johnson Akuamoah Asiedu, concluded the letter by expressing confidence in the cooperation of all parties involved. He stressed that the success of this audit relies heavily on the timely and transparent collaboration of the MDAs and their associated agencies.
This audit is a critical move toward strengthening governance, promoting efficiency in public spending, and ensuring that taxpayer money is being used responsibly. Stakeholders and the general public are encouraged to stay informed and support the process as the Office of the Auditor-General works to promote transparency and good governance in Ghana.
Published By: Justice Donkoh | GESHub.org
