The University of Ghana (UG) has firmly rejected claims published by the media regarding the Auditor-General’s Special Audit Report, which alleged that UG overstated employee compensations by GH¢59.2 million between 2022 and 2024.
The University, in its official statement signed by Registrar Mrs. Emelia Agyei-Mensah, described the claims as misrepresentations based on a flawed reading of its dual payroll structure.
“These were not irregular or unaccounted expenditures (disallowance), but essential payments made transparently in accordance with public financial reporting standards”
UG
The report by the media, accompanied by digital summaries circulating on social media, claimed the disallowance of over GH¢59 million from UG’s payroll. According to the University, these claims are inaccurate, sensational, and harmful to its reputation.
UG clarified that its payroll operates on two clearly distinct components: the Government of Ghana (GoG) payroll and the Internally Generated Funds (IGF) payroll. Payments to certain staff, including professors on post-retirement contracts aged between 65 and 70, were funded from the IGF with Cabinet approval and were never submitted for GoG reimbursement.
“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’”
UG
The University emphasized its full compliance with Section 48 of the Public Financial Management Act, 2016 (Act 921), noting that it disclosed all IGF collections and their utilization. However, it accused the Special Audit Report of aggregating the GoG and IGF payrolls without acknowledging their separation, thereby creating the false impression of payroll overstatement.
“Unfortunately, the Special Audit Report did not acknowledge the distinction between the two payroll sources,” the University stated, asserting that the report presented a misleading narrative.
Between August 2021 and 2024, UG experienced a net staffing decline as 887 employees exited through retirement, resignation, or death, while the government only granted clearance for the recruitment of 102 staff in 2024.
Despite this gap, UG saw a rise in student numbers from 61,640 in 2021 to 76,136 in 2023, slightly falling to 73,155 in 2024. The University’s leadership noted that the growing student body required proactive staffing measures to ensure uninterrupted academic standards.
“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”
UG
The University also criticized the Auditor-General’s Department for failing to follow standard audit protocols, particularly its duty to offer UG the opportunity to respond to preliminary findings before the final report was released. UG reiterated that its staff appointments funded through IGF were made in compliance with both internal and national financial regulations.
The statement also condemned the approach of the media, citing a breach of journalistic ethics by not seeking UG’s perspective prior to publication. “The University is disappointed,” the statement read, citing the publication as one that “risks damaging the reputation of UG.”
UG maintained that it remains committed to transparency, accountability, and collaborative governance in its dealings with public oversight bodies.
The institution pledged to continue working with the Auditor-General’s Department, the Controller and Accountant-General’s Department, and other bodies to strengthen audit systems and institutional compliance.
In light of its 2024 – 2029 Strategic Plan, the University reaffirmed its people-centred and technology-driven mission. Strategic Priority 5 of this plan commits UG to mobilising and managing resources sustainably, underscoring its responsibility to steward public and internal resources prudently.
“We urge all journalists and media houses to uphold the professional standards of their field and report with accuracy and integrity,” the release concluded, calling for media professionalism in reporting on institutions of public interest.
UG urged the public to disregard the narrative presented in the wrong report and instead rely on accurate, contextually informed sources for information on the University’s operations.
READ MORE: Nana Akua Addo on Most Talked-About Costume for 2025 AMVCA
