The University of Ghana, Legon, has dismissed as inaccurate findings in the Auditor-General’s report which indicated that the institution overstated staff compensation between 2022 and 2024 by GH¢59.2 million.
A special payroll verification audit report published by the Auditor-General claims the University of Ghana was the biggest culprit in inflating salary claims among government institutions.
The University alone, according to the report, accounted for GH¢59.2 million, or 68%, of the GH¢86.86 million saved through payroll audits between 2022 and 2024.
But, in a statement issued Friday, the university said: “The reported figure of GH¢59.24 million that was supposedly disallowed is a gross exaggeration resulting from a misinterpretation of the University’s payroll structure.”
“The University of Ghana (UG) operates a dual payroll structure comprising the Government of Ghana (GoG) payroll and the Internally Generated Funds (IGF) payroll. These are clearly separated in UG’s records and also well-delineated in the submissions to the Audit Service. IGF payroll reflects payments made from the University’s IGF to legitimately engaged staff, including faculty on post-retirement contracts, such as professors between the ages of sixty-five and seventy, for which Cabinet approval was granted,” the satement indicated.
The university describes the payments as essential and were in accordance with law.
“These were not irregular or unaccounted expenditures (disallowance), but essential payments made transparently in accordance with public financial reporting standards. The IGF payroll is only included for audit purposes and not a request for payment from GoG and the Audit Service is fully aware of this, so they could not be ‘disallowed’,” it said.
“It is important to reiterate that the GH¢59.24 million is not a loss or misapplication of public funds. It represents the cost of strategic staffing interventions aimed at sustaining teaching, research and administrative work at the University in the face of the University’s inability to recruit on government payroll, without financial clearance. These payments were necessary, transparent and responsibly managed through IGF. It indicates the University’s ingenuity to support the government’s financial provision for qualified human resources required for the quality provision of higher education.”
Criticism of Auditor-General
The University of Ghana said the Auditor-General failed to follow “standard audit protocol” because his office failed to give the university the opportunity to provide context or submit relevant documents.
It said: “The University fully complied with the Auditor-General’s audit processes by submitting both its GoG and IGF payrolls for review. However, the standard audit protocol, which requires that initial findings be communicated to the institution for clarification, was not followed. UG was not given the opportunity to provide context or submit relevant documentation before the final report was published.”
Criticism of report
While the university did not disclose its actual payroll cost, it claims the GH¢59.2 million figure cited by the Auditor-General as an overstatement of employee compensation was exaggerated and should not have been published by JOYNEWS. Editors at Myjoyonline.com have rejected the claim, maintaining they reported the figure as it appeared in an official document from a statutory body.
Meanwhile, Myjoyonline.com has since heard and reported the university’s side of the story.
UG debunks claim of overstating employee compensation by GH¢59m
Here is the full statement issued by the university:
Management of the University of Ghana (UG) has taken notice of a publication by Anthony Manu, carried by Joy News on 16 May 2025 and headlined: “UG overstated its employee compensations by GH¢59.2m between 2022 and 2024 – Auditor General’s Report.” This publication has been accompanied by various artworks and summaries circulating on social media, which misleads the public and distorts the facts.
The University wishes to provide the following clarifications:
The reported figure of GH¢59.24 million that was supposedly disallowed is a gross exaggeration resulting from a misinterpretation of the University’s payroll structure. The University of Ghana (UG) operates a dual payroll structure comprising the Government of Ghana (GoG) payroll and the Internally Generated Funds (IGF) payroll. These are clearly separated in UG’s records and also well-delineated in the submissions to the Audit Service. IGF payroll reflects payments made from the University’s IGF to legitimately engaged staff, including faculty on post-retirement contracts, such as professors between the ages of sixty-five and seventy, for which Cabinet approval was granted.
These were not irregular or unaccounted expenditures (disallowance), but essential payments made transparently in accordance with public financial reporting standards. The IGF payroll is only included for audit purposes and not a request for payment from GoG and the Audit Service is fully aware of this, so they could not be ‘disallowed’.
In compliance with Section 48 of the Public Financial Management Act, 2016 (Act 921), UG disclosed all IGF collections and their utilisation as required of all covered entities. Unfortunately, the Special Audit Report did not acknowledge the distinction between the two payroll sources. Instead, it presented the figures as a single, aggregated total, creating a misleading impression of payroll overstatement.
Between August 2021 and 2024, a total of 887 staff exited the University through retirement, resignation, death and other forms of separation. During this same period, the only Government clearance the University received was to recruit only 102 new employees in 2024. Meanwhile, student enrolment steadily increased over the years, from 61,640 in 2021 to 68,126 in 2022, rising further to 76,136 in 2023, before recording 73,155 students in 2024. This required proactive staff recruitment measures, on the part of Management, even in the absence of government financial clearance, in order to maintain quality.
To maintain academic standards, operational continuity and industrial harmony, the University has adopted innovative financial and human resource strategies to engage critical personnel, including those on post-retirement contract, funded through IGF. These appointments were made in full compliance with institutional and national financial regulations.
The University fully complied with the Auditor-General’s audit processes by submitting both its GoG and IGF payrolls for review. However, the standard audit protocol, which requires that initial findings be communicated to the institution for clarification, was not followed. UG was not given the opportunity to provide context or submit relevant documentation before the final report was published.
It is important to reiterate that the GH¢59.24 million is not a loss or misapplication of public funds. It represents the cost of strategic staffing interventions aimed at sustaining teaching, research and administrative work at the University in the face of the University’s inability to recruit on government payroll, without financial clearance. These payments were necessary, transparent and responsibly managed through IGF. It indicates the University’s ingenuity to support the government’s financial provision for qualified human resources required for the quality provision of higher education.
The University of Ghana remains committed to transparency, accountability and adherence to all relevant national financial regulations. UG will continue to collaborate with the Auditor-General’s Department, the Controller and Accountant-General’s Department and other oversight bodies to enhance audit processes and institutional governance.
We also wish to stress that the ethics of journalism require journalists and media houses to seek the views of individuals or institutions named in news reports before publication. This ensures accuracy, balance and fairness in public discourse.
The University is disappointed in the failure of the reporter, Anthony Manu and Joy News to contact the University for its position, which has resulted in a publication that risks damaging the reputation of UG and creating public disaffection, based on an inaccurate narrative.
As Ghana’s premier University and the highest-ranked institution in West Africa, UG has become a frequent target of misleading and sensationalised media reportage. While we remain open to scrutiny, we urge all journalists and media houses to uphold the professional standards of their field and report with accuracy and integrity.
All media outlets and reporters are urged to conduct thorough research, verify facts and engage with the University officials before publishing stories, particularly on matters of public interest.
UG encourages the public to disregard the false narrative presented in the said report and to rely on verified, contextual information regarding the University’s operations.
The University remains firmly focused on its vision of achieving global impact through innovative research, teaching and learning. This is guided by a technology-driven and people-centred approach, as outlined in the 2024–2029 Strategic Plan. In particular, Strategic Priority 5 (SP5) commits UG to mobilising and managing resources sustainably through responsible stewardship and Management of the University is committed to leading the University to achieve this Strategic Priority.
Mrs. Emelia Agyei-Mensah, Registrar.
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DISCLAIMER: The Views, Comments, Opinions, Contributions and Statements made by Readers and Contributors on this platform do not necessarily represent the views or policy of Multimedia Group Limited.
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