THE AUDITOR-General (A-G) has revealed that a total of GH¢3,069,519.76 was paid as unearned salaries to some government workers who either abandoned their posts, went on retirement or died.
In his latest report on Ministries, Departments and Agencies (MDAs) covering the period between 2017 to 2021, the A-G disclosed that the beneficiaries did not work for the salaries paid to them, explaining that salaries must be earned through work activities and not just paid for work not done.
The report said at the Education Ministry, auditors noted that 88 staff who separated from their respective institutions were paid unearned salaries amounting to GH¢1,082,455.02, and recommended that the heads of these offices should recover it.
The report indicated that contrary to Regulations 88 of the Public Financial Management Regulations, 2019 (L.I. 2378), the auditors discovered that the Comptroller-General of the Ghana Immigration Service maintained three officers on the payroll, though records available showed they had resigned, resulting in the payment of unearned salary of GH¢99,843.64.
The report gave the names as Felix Christian Adom Nortey who was paid GH¢24,883.00; Muniratu Iddrisu, who was paid GH¢72,653.64; and Social Besseah who was paid GH¢2,307.00.
It recommended that the Comptroller-General be made to recover the GH¢99,843.64 from the officers involved or be surcharged.
At the Gaming Commission, the report pointed out that review of the payroll by auditors disclosed that GH¢3,414.05 was paid to Davina Mariama Salifu, who resigned from the Commission on October 1, 2020, but was paid unearned salary for October 2020 and November 2020.
Sunyani Agric Office
At the Bono Regional Agric Directorate, the auditors noted that between January 2019 and September 2021, four staff of the directorate who had separated, were validated for the period they were separated from the office thereby resulting in the payment of unearned salary of GH¢203,701.86.
The report named the beneficiaries as Haruna Margaret, who was paid GH¢23,449.65 after she retired on March 29, 2020; Gyamfi Philemon, who went on study leave without pay in September 2021, was paid GH¢7,274.46; C.T. Quist, who was paid GH¢142,856.94; and Samuel Owusu, who was paid GH¢30,120.81.
Obuasi Local Prison
At Obuasi Local Prison, the audit report noted that the officer-in-charge failed to “ensure the immediate stoppage of salary of the late Emmanuel Wanye, who died on March 31, 2020, but was validated for the months of April 2020 to June 2020, resulting in the payment of unearned salaries of GH¢5,169.33 to his account.”
Bibiani Fire Station
The report said contrary to Regulation 92 of Public Financial Management Regulations, 2019 (L.I. 2378), an officer, Abdullah Issah, who died on February 2, 2020, was validated from February 2020 to June 2020, resulting in the payment of unearned salary of GH¢13,545.00.
“We recommended that the Municipal Fire Officer should recover the amount of GH¢13,545.00 from the next of kin of Mr. Issah, failing which the head and the validators should pay,” the report added.
At the office of the Youth Employment Agency (YEA) at Tarkwa, the auditors found out that two staff of the agency who vacated post in December 2019 were validated for January 2020 to February 2021, resulting in the payment of unearned salaries of GH¢32,400.00.
They are Stephen Nana Danso, Monitoring Assistant, who was paid GH¢15,600.00; and Ofori Agyemang, M&E officer, who was paid GH¢16,800.00.
At the Ghana Enterprises Agency (GEA) at Sekondi, a review of the agency’s payroll revealed that the head of the Agency validated the names of three persons, who are unknown to their management unit, resulting in the payment of unearned salaries totalling GH¢33,940.20.
According to the report, Jonathan Kwasi Baah, who was said to be Assistant Trainer/ Motivator, was paid GH¢12,006.50, while Kofi Takyi Asiamah was paid GH¢9,927.20 and Ebenezer Agbeko was paid GH¢12,006.50.
“Similarly, we noted that Peter Cobbinah, a driver with staff ID 640416, who vacated his post on December 14, 2020, was paid unearned salaries totalling GH¢5,294.76 from December 2020 to May 2021.
“We recommended to the head of the agency to recover the unearned salaries of GH¢39,234.96 from the persons involved, failing which the head should pay,” the report said.
At the headquarters of the Transport Ministry, the report stated that contrary to Regulation 92 of the Public Financial Management Regulations, 2019 (L.I. 2378), the auditors noted during their 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.
Their names were given as Gilbert K. Nuworkpor, Heavy Duty driver; Michael Afesi, Chief Personnel Officer; Fred Okyere Darko, Yard Foreman; and Selasie Kuadey, Senior Internal Auditor.
At the Health Ministry, the report indicated that a 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.
The institutions are Korle-Bu Teaching Hospital, Mallam Atta Clinic, Greater Accra Regional Hospital, Accra Psychiatric Hospital, Achimota Hospital, National Ambulance Service, Public Health Nurses School in Accra, Adentan Health Directorate, Ghana Health Service at Ashaiman, Akomaa Memorial SDA Hospital at Kortwia in the Ashanti Region, and Afigya Kwabre North District Health Directorate at Boamang in the Ashanti Region.
The others are Barekese District Health Directorate, Mankranso District Hospital, Komfo Anokye Teaching Hospital, Kumawu Polyclinic, Mother of God Health Centre at Esaase in the Manso Adubia District, SDA Hospital at Dominase in the Ashanti Region, St. Martins Hospital at Agroyesom, Atebubu Municipal Hospital, Holy Family Hospital at Berekum, Sunyani Regional Hospital, SDA Hospital at Sunyani, New Abirem Government Hospital, St. Dominic Hospital at Akwatia, and St Martins De Pores Hospital in the Eastern Region.
The rest are St. Joseph Hospital at Jirapa, Central Tongu District Health Directorate at Adidome, Margaret Catholic Hospital in Volta Region, Essam Hospital in Western North, Apinto Government Hospital, Tamale Teaching Hospital, Tamale Central Hospital, Cape Coast Teaching Hospital, Cape Coast Metro Hospital, Central Regional Health Directorate, Ankaful Psychiatric Hospital at Elmina, St. Gregory Catholic Hospital at Gomoa Budumburam, St. Luke Catholic Hospital at Apam, Winneba Municipal Hospital, St. Francis Xavier Hospital at Kasoa, and Assin Praso Presbyterian Hospital among others.
The auditors said a review of the Institute of Technical Supervision’s payroll records disclosed that one Patricia Asante who resigned from the institute in December 2019 was paid a total unearned salary of GH¢10,758.35 between January 2020 and July 2020.