The Office of the Auditor-General has launched a comprehensive nationwide payroll audit targeting Ministries, Departments, Agencies (MDAs), and subvented organizations under the Government of Ghana’s payroll system.
The audit, which covers the period from January 2023 to December 2024, aims to verify the legitimacy of employees on the government payroll, eliminate ghost names, and address financial irregularities. This major initiative forms part of broader public financial management reforms intended to enhance transparency and accountability in the use of public funds.
A notice signed by Auditor-General Johnson Akuamoah Asiedu on March 28, 2025, directed all affected institutions to fully cooperate with the audit process. The exercise will include a physical headcount of staff and a thorough review of payroll documents such as electronic salary vouchers, employment files, and nominal rolls. Institutions have been instructed to grant auditors unrestricted access to all relevant records, including digital files.
The Auditor-General’s directive was issued under the authority of Article 187(3) of the 1992 Constitution and Section 11(2) of the Audit Service Act, 2000 (Act 584). Staff across all institutions will be required to present valid National Identification cards during the headcount to verify their employment status.
In addition to the physical verification, auditors will scrutinize compensation budgets for 2023 and 2024, salary payment vouchers, and lists of newly employed, separated, promoted, or transferred personnel. Records of employees on study leave, interdiction, or secondment must also be provided by the respective institutions.
The payroll audit is in response to longstanding concerns about inefficiencies and payroll fraud within the public sector. A previous audit by the Auditor-General in 2022 uncovered GH¢17.8 million in unearned salaries paid to non-existent workers—highlighting the need for a more robust and transparent payroll system.
A wide range of government institutions and agencies are affected by the ongoing audit, including:
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 Agencies and Government Institutions
- Controller and Accountant-General’s Department (CAGD)
- Ghana Audit Service
- Ghana Education Service
- Ghana Health Service
- Judicial Service
- Ghana Broadcasting Corporation (GBC)
- National Youth Council (NYC)
- National Disaster Management Organisation (NADMO)
- National Road Safety Commission (NRSC)
- Ghana Police Service
- Ghana Immigration Service
- Ghana Prisons Service
- Ghana Fire Service
- Public Procurement Authority (PPA)
- Ghana Standards Authority (GSA)
- Ghana Civil Service
- Local Government Service
- National Identification Authority (NIA)
- Electoral Commission (EC)
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
- Abibigromma 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)
- Ghana College of Physicians and Surgeons
- All public and technical universities
- Various public research and training institutions
Regional and 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
The Auditor-General’s Department has emphasized that any institution found to be non-compliant or attempting to obstruct the process will face serious consequences. The headcount exercise is scheduled to begin in April 2025. A final report on the audit’s findings will be submitted to Parliament for further action once the exercise is completed.
