The Controller and Accountant-General’s Department (CAGD) has issued a detailed clarification on its role in the delayed placement of promoted teachers on their appropriate salary scales, insisting that it has processed every valid case submitted to it and that outstanding payments stem from documentation yet to be received from the Ghana Education Service (GES).
CAGD acknowledged recent statements from teacher unions, the Ghana National Association of Teachers (GNAT), the National Association of Graduate Teachers (NAGRAT), and the Pre-Tertiary Teachers’ Association of Ghana (PRETAG), regarding alleged delays in placing promoted teachers on their correct salary scales.
CAGD acknowledged the concerns raised by the unions and affected teachers, assuring the public, particularly teachers and other education sector stakeholders, that it remains committed to the timely and accurate payment of salaries and allowances due to public sector workers, in accordance with approved procedures and applicable payroll controls.
Understanding The Payroll System
To provide clarity on how promotions are processed, CAGD explained that Ghana’s government payroll system operates through two main platforms.
The Human Resource Management Information System (HRMIS) is managed by the employer or management unit, such as GES, while the Integrated Personnel and Payroll Database 2 (IPPD2) is managed directly by CAGD.
Under the established business process, CAGD explained that the employer bears responsibility for initiating and effecting promotions within the HRMIS.
Once this is done, the employer must then submit the necessary documentation to CAGD for validation and subsequent payroll processing.
This documentation includes a promotion or change-of-grade input form, duly completed and signed by an authorised preparer and approver whose specimen signatures have been submitted to CAGD, along with a copy of the promotion or upgrading letter issued to the affected employee.
Safeguarding The Public Purse
CAGD emphasised that these documentation requirements are not mere administrative formalities, but essential safeguards designed to prevent fictitious promotions, unauthorised salary adjustments, and irregular payments within the public payroll system.
“This process is an important safeguard that protects the public purse while ensuring legitimate employees receive what is due them.”
Controller and Accountant-General’s Department
CAGD referenced a meeting held on 31 August 2026, which brought together the Deputy Minister of Education, representatives of the teacher unions, the Director-General of GES and his team, and the Controller and Accountant-General and his team, chaired by the Minister of Education.
At this meeting, it was agreed that GES would provide CAGD with a master list of promoted staff, their promotion letters, and completed input forms, as prerequisites for processing and paying affected teachers their promotion arrears, effective 1 January 2026.
Processing Progress So Far
According to CAGD, as of 22 September 2026, it had received from GES a total of 6,079 completed input forms and corresponding promotion letters, out of an expected total of 58,620 cases.
The Department stated clearly that all 6,079 submitted cases had been fully processed and paid, including applicable arrears, as part of the September 2026 salary payments.
“CAGD has processed every valid case received from GES. Any outstanding payment therefore relates to cases for which GES is yet to submit the requisite documentation for validation and processing.”
Controller and Accountant-General’s Department
CAGD stressed that it can only process promotion-related salary adjustments upon receipt of the required documentation from the employer, and that in the absence of such documentation, transactions remain suspended until the necessary paperwork is received and validated.
Call For Collaboration and Accuracy
CAGD reiterated its willingness to engage constructively with the Ministry of Education, GES, the teacher unions, and other relevant stakeholders to ensure that genuine payroll issues are promptly addressed in accordance with due process.
At the same time, the Department urged all stakeholders to work collaboratively and avoid making statements that could cause public anxiety or misrepresent CAGD’s role within the broader payroll administration process.
It reaffirmed its appreciation for teachers’ contribution to national development, assuring them that every legitimate payment due would be processed once the required documentation is submitted and validated.
CAGD closed its statement by reaffirming its commitment to transparency, accountability, and the prudent management of the Government of Ghana’s payroll system.
Positioning its clarification as an effort to ensure that public understanding of the payment delays is grounded in accurate information about where responsibility lies within the multi-agency process.
As the dispute over unpaid promotion arrears continues to affect the education sector, CAGD’s detailed account of processed and outstanding cases is likely to shape ongoing discussions between government agencies, GES, and the teacher unions as they work toward resolving the underlying documentation gaps driving the delays.
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