GH¢57.2m unearned salaries recovered by Auditor-General, supervisors to be surcharged

A total of GH¢57.2 million in unearned salaries has been successfully recovered from public sector employees who remained on the government payroll despite being absent from duty or failing to meet mandatory validation requirements, according to revelations by the Auditor-General.

The recoveries, which span from 2023 through April 2026, were initially lodged into a dedicated Special Recoveries Account held with commercial banks. Following reconciliation processes, the funds were subsequently transferred into the Consolidated Fund in strict compliance with national financial regulations and oversight procedures.

In an exclusive interview with the Daily Graphic, the Auditor-General, Johnson Akuamoah Asiedu, emphasized that the figures reflect the government’s intensified commitment to eradicating payroll fraud, particularly the long-standing issue of “ghost names” within the public sector.

He stressed that auditors would rigorously enforce validation protocols and ensure that any individual found to have received unearned salaries would be surcharged accordingly. According to him, the ultimate goal is to permanently eliminate ghost workers from the government payroll system.

Detailed records from the Auditor-General’s Department show that GH¢29.5 million was recovered between 2023 and 2024 from individuals who either abandoned their posts or could not be verified through validation exercises. In 2025, a further GH¢20.4 million was retrieved following intensified nationwide audit operations. Additionally, between January and April 2026 alone, GH¢7.3 million has already been recovered, bringing the cumulative total to GH¢57.2 million.

All recovered funds were first deposited into the Special Recoveries Account before being transferred to the Consolidated Fund, ensuring transparency and adherence to the Public Financial Management framework.

Mr. Asiedu issued a strong warning to heads of institutions, managers, and supervisors who approve payrolls without verifying staff presence. He stated that such officials would be held personally liable and surcharged if they knowingly validate payments for individuals who are not at post.

He further explained that the Auditor-General’s audit process involves cross-checking biometric validation data, attendance records, and official posting documents. Where discrepancies are identified, affected individuals are required to refund the unearned salaries. Failure to comply may result in the issuance of a certificate of indebtedness, allowing the state to recover the funds through salary deductions or legal action.

The Public Accounts Committee of Parliament has reportedly welcomed the recovery initiative, describing it as a significant step in combating payroll fraud and strengthening public financial accountability. The committee has also advocated stricter disciplinary measures against institutional heads who facilitate or ignore such irregularities.

Looking ahead, the Auditor-General revealed plans to publish the names of individuals and supervisors who have been surcharged, a move intended to serve as a deterrent and promote transparency within the public sector.

He also assured the public that validation exercises are now conducted on a quarterly basis, ensuring that only verified employees remain on the payroll. This measure is expected to significantly reduce, if not completely eliminate, the incidence of ghost names.

As of the latest update, the department is still reviewing appeals from some affected individuals. However, Mr. Asiedu reaffirmed that recovery efforts will continue without interruption until the payroll system is fully sanitized.

It has also been confirmed that all recovered funds have been duly transferred from the Special Recoveries Account—held with the Bank of Ghana and GCB Bank—into the Consolidated Fund, in accordance with the provisions of the Public Financial Management Act, 2016 (Act 921).