The 2021 Auditor General’s report showed that Ghana lost more than GH¢1 billion due to infractions at the various Ministries, Departments and Agencies (MDAs).
One of the infractions in the report was the payment of unearned salaries to persons at the various MDAs. The unearned wages were paid to staff who discontinued their engagement with the ministry, persons who have retired, as well as dead staff.
According to the report, the Ministry of Transport, Ministry of Interior, Ministry of Education, Office of the Attorney General and Minister for Justice, as well as the Ministry of Health, at some point paid salaries to staff who had either died, resigned or retired.
The report showed that these ministries paid over GH¢2 million in unearned salaries.
The payment of unearned salaries is a violation of Regulation 92 of the Public Financial Management Regulations, 2019 (L.I. 2378) provides that “the Principal Spending Officer of a covered entity shall ensure the immediate stoppage of payment of salary to public servants and notify the Controller and Accountant-General on the vacation of post by an employee, and on the resignation or retirement of an employee”.
Below is a breakdown of unearned salaries paid by the five ministries
Minister of Education
For the Minister of Education, the report indicated that some 88 former staff were paid more than GH¢1 million as unearned salaries after they had stopped working for the ministry.
“We noted that 88 staff who separated from their respective institutions were paid unearned salaries amounting to GH¢1,082,455.02.
“We recommended that the heads of these offices should recover the total unearned salaries of GH¢1,082,455.02 from the beneficiaries, failing which the amounts should be recovered the heads,” the report recommended,” parts of the report read.
Office of the Attorney General and Ministry of Justice
The Ministry of Justice also paid two of its staff who had vacated their post more than GH¢170,000 over two years.
“We noted that two staff of the Ministry, Lily Badungbana Atutigah resigned on 17 January 2021, and Jocelyn Edzie, who vacated her post in September 2019, were paid a total unearned salary of GH¢170,123.20 for the period September 2019 to February 2021.
The Auditor General, therefore, recommended that the Chief Director should recover the total amount of GH¢170,123.00 from the two women, “failure of which the Chief Director and the validators should be held liable for refund of the amount”.
Ministry of Health
The report also found that over GH¢1 million in unearned salaries were given to some 146 persons who were previously attached to some health facilities under the ministry across the country.
Some of the health facilities included Korle-Bu Teaching Hospital, Accra Psychiatric Hospital and the Greater Accra Regional Hospital.
“Our review of the Electronic Salary Payment Voucher (ESPV) disclosed that unearned salaries amounting to GH¢1,519,853.00 was paid to 146 officers of 47 institutions,” it said.
Ministry of Transportation
The Ministry of Transportation was also found to have paid some of its workers who had died. It paid four workers, including Gibert Nuworkpor, Michael Afesi, Fred Okyere Darko and Seleasie Kuadey, over GH¢12, 000 even though they were no longer working at the ministry.
“We noted during our audit of the payroll that four officers who separated (deceased) from the Ministry between August and November 2020 received a total unearned salary of GH¢12,144.21
“We recommended that the Chief Director should recover the unearned salary of GH¢12,144.21 from the next-of-kins of the separated staff, failing which the Chief Director should pay,” the report read.
Ministry of Interior
The Auditor General also found that a staff who had resigned from the Ministry of Interior was paid more than GH¢3,000 even though she no longer works there.
“Our review of the payroll disclosed that a total amount of GH¢3,414.05 was paid to Miss Davina Mariama Salifu who resigned from the Commission on 1 October 2020 but was paid an unearned salary for October 2020 and November 2020.
“We recommended that the Head of the Commission should recover the amount of GH¢3,414.05 from Ms. Davina Salifu, failing which the amount should be paid by the Head,” the report read.