The management of the University of Ghana (UG) has rejected the Auditor-General’s Report that says the university overtated its employee compensation by Gh¢59.2 million between 2022 and 2024.
According to the management of thee University the report by the Auditor-General was misleading and attributed the claim to a misinterpretation of its payroll structure.
Explaining the University of Ghana said its payroll operates under two distinct components: the Government of Ghana (GoG) payroll and the Internally Generated Funds (IGF) payroll.
Payments under the IGF, including legally sanctioned contracts for post-retirement academic staff, were lawful and transparent, and not irregular expenditures as suggested in the Auditor-General’s report.
In a statement dated May 16, 2025 and issued by the Registrar, Emelia Agyei-Mensah, the university explained that IGF payments are made from its own revenue streams, not government funds, and are fully compliant with public financial reporting standards and that such payments, therefore, do not fall under the category of disallowances.
UG argued that the Auditor-General’s failure to differentiate between the GoG and IGF payrolls and the decision to aggregate the two created a distorted impression of payroll inflation. The institution maintained that the reported figure does not reflect a loss or misapplication of public funds.
The University further disclosed that between 2021 and 2024, it lost 887 staff members through retirement, resignation, and other separations, yet was only granted clearance to recruit 102 new employees in 2024. With student numbers surging to over 76,000 during the same period, UG resorted to internally funding strategic staff recruitment to uphold academic standards.
The management described the GH¢59.24 million as essential compensation for personnel required to sustain teaching, research, and administration in the face of limited government recruitment support. These interventions, UG said, were consistent with institutional and national financial policies and reflect its innovative response to workforce constraints.
UG also criticised the audit process for not giving the institution the opportunity to respond to preliminary findings, as is standard practice.
Attached below is a copy of the full statement
UG Management Responds to Joy News Report on Auditor-General’s Special Audit Findings