The Office of the Auditor-General has successfully recovered GH¢10 million in unearned salaries from individuals who were wrongly paid after exiting the public service. The recovered funds have been deposited into the Consolidated Fund at the Bank of Ghana.
According to Auditor-General Johnson Akuamoah Asiedu, the recoveries were made voluntarily by affected individuals following notifications from his office. The repayments come as part of an ongoing special audit into ghost names and unearned salaries within Ghana’s public payroll system.
Over 53,000 Ghost Names on Government Payroll
Preliminary audit findings revealed that 53,311 former government workers who had either retired, resigned, completed contracts, or passed away were still on the government payroll. This payroll irregularity resulted in over GH¢150 million in wrongful salary payments.
Out of this number, 2,446 separated staff continued receiving salaries even after their official exit dates. These funds, described as “unearned salaries,” are now subject to recovery efforts across Ministries, Departments, Agencies (MDAs), and Metropolitan, Municipal, and District Assemblies (MMDAs).
Voluntary Refunds Saving the State Legal Costs
Mr. Asiedu explained that voluntary repayments by implicated individuals have not only boosted state revenue but also saved government time and legal expenses.
“By simply notifying individuals of payroll discrepancies, many have refunded the money quickly, which has eased the recovery process,” he noted.
Prosecution of Complicit Officials
While commending voluntary repayments, the Auditor-General stressed that recovery alone is not enough. His office is working with the Ministry of Finance and the Criminal Investigation Department (CID) to investigate and prosecute officials who authorised or validated the wrongful payments.
Officials under scrutiny include:
- Payroll officers
- Controllers
- Human resource managers
- Heads of institutions
Dossiers on these individuals are being prepared for police investigations and possible court action.
Government Action to Tackle Ghost Names
President John Dramani Mahama recently announced that the Attorney-General’s Office and the Judicial Service are setting up special courts to fast-track cases arising from Auditor-General reports.
Similarly, Finance Minister Dr. Cassiel Ato Forson revealed that more than 53,000 ghost names have been identified on the payroll, with over GH¢150 million targeted for recovery.
Background: Persistent Payroll Fraud in Ghana
The issue of ghost names and unearned salaries in Ghana has been a recurring problem highlighted in several Auditor-General reports. In 2022, millions of cedis were flagged as payments to former employees no longer in active service.
To address the problem, government introduced measures such as the Integrated Personnel and Payroll Database (IPPD2) to centralise payroll management. However, persistent systemic weaknesses, poor inter-departmental communication, and delays in staff separation updates continue to undermine payroll integrity.
The Auditor-General assured that the special payroll audit will continue nationwide until all government agencies are reviewed and every individual implicated is held accountable. He also urged those who may have benefited from similar schemes to voluntarily refund the money before facing prosecution.
