Affected government institutions and subvented organizations must submit detailed payroll audit documents by April 2025. This nationwide exercise, led by the Auditor-General, aims to ensure transparency and accountability in public financial management.
In one of the most comprehensive payroll verification exercises in recent years, the Auditor-General has directed all affected government institutions and organizations receiving subventions to submit detailed payroll documents by April 2025. The final report will be presented to Parliament, underscoring a commitment to transparency and efficient public financial management.
Nationwide Payroll Audit: A Call for Immediate Action
In a sweeping move to enhance transparency and accountability in public financial management, the Auditor-General has mandated that all affected government institutions and subvented organizations submit the requested payroll documents without delay. This nationwide headcount exercise, set to commence in April 2025, will culminate in a detailed final report to be presented to Parliament.
Overview of the Audit
The audit is one of the most extensive verification exercises undertaken in recent years. It covers all entities on the government payroll system as well as organizations that receive government subventions. The primary objective is to verify payroll records, ensure compliance with established conditions of service, and review compensation budgets for the period from 1 January 2023 to 31 December 2024.
Affected Institutions and Organizations
The Auditor-General’s notice explicitly lists the entities required to comply, ensuring a comprehensive review of the public sector. These include:
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 the Audit
To verify payroll compliance and adherence to service conditions, the Auditor-General requires each affected institution to submit a comprehensive set of documents. These include:
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 from 1 January 2022 to 31 December 2024
Bond Forms of Staff on Study Leave with Pay from 1 January 2022 to 31 December 2024
List and Files of Staff on Leave Without Pay from 1 January 2022 to 31 December 2024
List and Files of Promoted Staff from 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
Audit Process and Timeline
The nationwide payroll audit will begin with a headcount exercise scheduled for April 2025. Once completed, the Auditor-General’s office will compile a final report that details the findings of the audit. This report will subsequently be presented to Parliament, reinforcing the commitment to transparency and accountability in the management of public funds.
Implications for Affected Institutions
Affected entities are instructed to submit the required documents without delay. Prompt submission is critical, as any delay may hinder the audit’s overall timeline and affect the subsequent presentation of the final report to Parliament. The successful execution of this audit will not only ensure that government resources are efficiently allocated and utilized but will also help identify and rectify discrepancies in payroll systems across the public sector.
Conclusion: A Commitment to Transparency and Fiscal Responsibility
The Auditor-General’s nationwide payroll audit stands as a landmark exercise aimed at ensuring transparency, compliance, and accountability in the management of public funds. With the headcount scheduled to commence in April 2025, all affected government ministries, agencies, public universities, and subvented organizations are urged to comply with the document submission requirements immediately.
The final report, once presented to Parliament, is expected to shed light on areas for improvement and reinforce the ongoing commitment to efficient public financial management across Ghana. This extensive audit not only serves as a tool for better governance but also as a catalyst for improved financial accountability and fiscal discipline in the public sector.
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