Auditor-General nationwide payroll audit targets 77 state institutions: see the affected state agencies and ministries

As part of efforts to clean up the public sector of waste, corruption and persons sneaked into various offices to earn undeserved income at the expense of the state, the government, through the Auditor-General’s department, has identified and targeted 77 state institutions for the nationwide first 2025 payroll audit. The institutions include ministries, state agencies and authorities.  The Auditor-General nationwide payroll audit has been described by many Ghanaians as timely.

The audit, which will cover the period from January 2023 to December 2024, is designed to verify the legitimacy of employees on the government payroll and root out inefficiencies, including ghost names and financial irregularities.

An official communication signed by Auditor-General Johnson Akuamoah Asiedu dated March 28, 2025, said the exercise will involve a physical headcount of staff and a thorough review of payroll records such as electronic salary vouchers, nominal rolls, and employment files

The directive also called for the audit of information from the following subheadings for each institution:

1. List and Files of Newly Employed Staff from 1 January 2022 to 31 December 2024
2. List and Files of Separated Staff (retirements, resignations, dismissals, deaths, and post vacations) from 1 January 2022 to 31 December 2024
3. List and Files of Staff on Leave with Pay (1 January 2022 to 31 December 2024)
4. Bond Forms of Staff on Study Leave with Pay (1 January 2022 to 31 December 2024)
5. List and Files of Staff on Leave Without Pay (1 January 2022 to 31 December 2024)
6. List and Files of Promoted Staff (1 January 2022 to 31 December 2024)
7. List and Files of Staff with Allocated Bungalows
8. List and Files of Staff with Official Vehicles
9. List and Files of Staff on Secondment
10. List and Files of Staff in Acting Positions
11. List and Files of Staff on Contract
12. List and Files of Staff on Interdiction
13. National ID Cards for verification during headcount exercises

The above data, checked, will help the government have an informed, data-driven overview of what the issues are in the various affected institutions.

Below is the list of affected ministries, departments, agencies, and organisations as extracted from the auditor general’s nationwide payroll audit notice. In all, there are 23 ministries and 54 government agencies and institutions to be investigated during the payroll audit.

Auditor-General nationwide payroll audit: Affected Institutions

Government Ministries:

1. Ministry of Finance
2. Ministry of Foreign Affairs and Regional Integration
3. Ministry of Local Government, Chieftaincy and Religious Affairs
4. Ministry of Food and Agriculture
5. Ministry of Fisheries and Aquaculture Development
6. Ministry of Lands and Natural Resources
7. Ministry of Trade, Agribusiness and Industry
8. Ministry of Tourism, Culture and Creative Arts
9. Ministry of Environment, Science, and Technology
10. Ministry of Energy and Green Transition
11. Ministry of Works, Housing and Water Resources
12. Ministry of Roads and Highways
13. Ministry of Communications, Digital Technology and Innovation
14. Ministry of Transport
15. Ministry of Education
16. Ministry of Labour, Jobs and Employment
17. Ministry of Sports and Recreation
18. Ministry of Youth Development and Empowerment
19. Ministry of Health
20. Ministry of Gender, Children and Social Protection
21. Ministry of Justice and Attorney General’s Department
22. Ministry of Defence
23. Ministry of Interior

Key Government Agencies and Institutions:

1. Controller and Accountant-General’s Department (CAGD)
2. Ghana Audit Service
3. Commission on Human Rights and Administrative Justice
4. Judicial Service
5. Ghana Education Service
6. Ghana Health Service
7. Ghana Broadcasting Corporation (GBC)
8. National Youth Council (NYC)
9. National Disaster Management Organisation (NADMO)
10. National Road Safety Commission (NRSC)
11. Ghana Technical and Vocational Educational Training (CTVET)
12. Ghana Tourist Board (GTB)
13. Ghana Civil Service
14. Local Government Service
15. Ghana Standards Authority (GSA)
16. National Identification Authority (NIA)
17. Electoral Commission (EC)
18. Public Procurement Authority (PPA)
19. Ghana Police Service
20. Ghana Immigration Service
21. Ghana Prisons Service
22. Ghana Fire Service
23. Subvented Organizations and Special Institutions:
24. National Theatre
25. Ghana Dance Ensemble
26. National Symphony Orchestra
27. Centre for National Culture (CNC)
28. W.E.B. Du Bois Centre
29. Kwame Nkrumah Memorial Park
30. National Folklore Board
31. Abibigroma Theatre Company
32. Ghana Library Authority (GLA)
33. Ghana Atomic Energy Commission (GAEC)
34. Council for Scientific and Industrial Research (CSIR)
35. Ghana Academy of Arts and Sciences
36. Ghana Tertiary Education Commission (GTEC)
37. All public universities and technical universities
38. Ghana College of Physicians and Surgeons
39. Various research institutions and training centers
40. Regional and Special Development Agencies:
41. Irrigation Company of Upper East Region Limited (ICOUR)
42. Central Region Development Commission (CEDECOM)
43. Northern Regional Rural Integrated Programme (NORRIP)
44. Zongo Development Fund
45. Tree Crop Development Authority
46. Community Water and Sanitation Agency
47. Documents Requested for Nationwide Payroll Audit (2023-2024);
48. Compensation Budget for the period under review (2023 to 2024)
49. Staff Established Post records
50. Conditions of Service documents
51. Scheme of Service guidelines
52. Nominal Roll covering 1 January 2023 to 31 December 2024
53. Electronic Salary Payment Vouchers for 1 January 2023 to 31 December 2024
54. Salary Structure and Placements

Read: Teachers mount pressure as GES starts nationwide validation exercise of newly recruited staff

The audit covers all entities on the government payroll system as well as organisations receiving government subventions, making it one of the most comprehensive payroll verification exercises in recent years.