A recent Auditor-General’s report alleged that the University of Ghana (UG) overstated staff compensation by GH¢59.2 million between 2022 and 2024. The University has strongly refuted these claims, asserting that the report misinterprets its payroll structure. This article examines the University’s official response, the complexities of its dual payroll system, and the broader implications for Ghana’s leading academic institution, addressing the core issue of a potential payroll overstatement. The University insists on the factual inaccuracy of the claims made in the report.

The Auditor-General’s report identified the University of Ghana as the primary source of inflated salary claims among government institutions. The report claimed UG accounted for GH¢59.2 million, or 68%, of the GH¢86.86 million saved through payroll audits between 2022 and 2024. The report suggests a significant overstatement of employee compensation, raising concerns about financial management at the University. Editors at Myjoyonline.com defend their report based on the Auditor-General report, explaining that they reported what was included in the official document.

In its rebuttal, the University of Ghana highlighted the existence of a dual payroll system. UG operates a Government of Ghana (GoG) payroll and an Internally Generated Funds (IGF) payroll. According to the University, these are distinct in their records and submissions to the Audit Service. The University clarified that the IGF payroll covers payments to legitimately engaged staff, including faculty on post-retirement contracts (ages 65-70), approved by the Cabinet. These payments are essential and lawful, not irregular or unaccounted expenditures.

“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 stated.

The University further explained that the GH¢59.24 million is not a loss or misapplication of public funds. Instead, it represents the cost of strategic staffing interventions to maintain teaching, research, and administrative work, addressing recruitment limitations on the government payroll. Furthermore, the University stated that it fully complied with Section 48 of the Public Financial Management Act, 2016 (Act 921).

The University also criticized the Auditor-General’s methodology. UG claims the Auditor-General failed to follow standard audit protocol by not providing an opportunity to clarify findings or submit relevant documents before publishing the report.

“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,” the University stated.

The University accuses the Auditor-General of presenting figures as a single, aggregated total, which created a misleading impression of payroll overstatement.

Between August 2021 and 2024, 887 staff members exited UG, while only 102 new employees were cleared for recruitment in 2024. During the same period, student enrollment increased from 61,640 in 2021 to 73,155 in 2024, requiring proactive staff recruitment measures despite financial constraints. To address these challenges, UG adopted innovative financial and human resource strategies, including engaging critical personnel on post-retirement contracts funded through IGF, to maintain academic standards.

The University of Ghana reiterates its commitment to transparency, accountability, and adherence to national financial regulations. It pledges to collaborate with the Auditor-General’s Department, the Controller and Accountant-General’s Department, and other oversight bodies.

The University expressed disappointment in the failure of the reporter and Joy News to seek the University’s position, leading to a potentially damaging and inaccurate report. The University urges journalists and media houses to uphold professional standards by conducting thorough research, verifying facts, and engaging with University officials to ensure accurate and balanced reporting.

In conclusion, the University of Ghana has strongly denied the claims of payroll overstatement made in the Auditor-General’s report. The University defends their use of the IGF payroll, stating the expenses were a necessary investment in continuing the University’s mission. The University, therefore, encourages the public to disregard the narrative provided in the report. The University maintains its commitment to transparency and responsible stewardship in managing the University. The topic of payroll overstatement at the University of Ghana remains a contested topic that requires careful review of the facts.