The Ghana Audit Service has firmly rejected claims made by the University of Ghana chapter of the University Teachers Association of Ghana (UTAG-UG) concerning its recent audit report on the university’s employee compensation.
The Service maintains that its findings—highlighting a GH¢59.2 million overstatement in employee compensation between 2022 and 2024—are accurate and conducted in full compliance with internationally recognized auditing standards.
UTAG-UG had challenged the Auditor-General’s report at a press conference on May 20, describing the findings as “misleading” and accusing the Audit Service of failing to adequately engage with the university’s management.
In a press release dated May 23, 2025, the Audit Service dismissed these criticisms, urging the public to disregard UTAG-UG’s assertions. It stressed that its audits are conducted in accordance with International Standards for Supreme Audit Institutions (ISSAIs) and Ghana’s legal framework, including the 1992 Constitution, the Public Financial Management Act, 2016 (Act 921), and the Audit Service Act, 2000 (Act 584).
The Service clarified that audit reports are not designed to “disallow legitimate payments” but to ensure compliance with financial regulations and prevent mismanagement of public funds. It reiterated that its audits intend to correct irregularities and promote accountability, not to damage the reputation of any institution.
Addressing UTAG-UG’s claim of insufficient engagement, the Audit Service stated that there were multiple interactions with the University of Ghana’s management regarding employee compensation.
It assured the public of the integrity of its findings, stating that its reports “are never intended to mislead” and that the Service remains committed to transparency, professionalism, and accountability.
The statement further explained that payroll verification for subvented institutions—including the University of Ghana—is handled in line with Regulation 91(3) of the Public Financial Management Regulation, 2019 (L.I. 2378). Any payroll entries without financial clearance or containing unapproved allowances are disallowed and treated as savings to the state.
The Audit Service concluded by urging Ghanaians to have confidence in its processes, noting that all Auditor-General reports submitted to Parliament are publicly accessible on its official website. The Service reaffirmed its commitment to good governance and financial discipline across the public sector.
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