University of Ghana denies GH¢59m payroll overstatement claims
By Praisebell Rosemond Larbi
The University of Ghana (UG) has strongly refuted media claims that it overstated staff compensation by GH¢59.2 million between 2022 and 2024, describing the report as misleading and factually inaccurate.
In a press release issued on Friday, May 16, 2025, the University responded to a news article published the same day, which cited findings from the Auditor-General’s Special Audit Report and alleged significant payroll irregularities at the institution.
UG dismissed the claims as a “misrepresentation of facts,” arguing that the purported overstatement was the result of a fundamental misunderstanding of its dual payroll structure — a system the institution says is well-known to oversight bodies.
“The GH¢59.24 million disallowance reported is not reflective of any wrongdoing,” the statement said. “These were not irregular or unaccounted expenditures, but essential payments made transparently in accordance with public financial reporting standards.”
According to the University, it operates two parallel payroll systems: one funded by the Government of Ghana (GoG) and another supported by Internally Generated Funds (IGF). The IGF payroll, the statement explained, covers additional faculty and staff — including retired professors on post-retirement contracts — hired to support increasing enrollment numbers and institutional growth.
“This practice has Cabinet approval and is aligned with established financial guidelines,” UG noted.
The University expressed concern that the Auditor-General’s Special Audit Report did not clearly distinguish between the two payrolls and instead presented a consolidated figure that implied an overstatement of compensation expenses.
Providing further context, UG revealed that between August 2021 and 2024, the institution lost 887 staff through resignations, retirements, and contract completions. In contrast, only 102 new staff were granted government clearance for recruitment in 2024. Over the same period, student enrollment rose sharply from 61,640 in 2021 to more than 76,000 in 2023.
“In the absence of timely government clearance, we had no choice but to recruit qualified personnel through our IGF resources to safeguard academic standards and service delivery,” the statement said.
UG also took issue with the publication of the report without first seeking clarification from the University. “This failure undermines the ethics of journalism,” the statement said, adding that the story poses a risk to the institution’s reputation and public trust.
The University reaffirmed its strict adherence to financial regulations, including Section 48 of the Public Financial Management Act, 2016 (Act 921), and emphasized its ongoing cooperation with the Auditor-General and other regulatory agencies.
It also highlighted its commitment to sustainable financial governance under its 2024–2029 Strategic Plan, specifically Strategic Priority 5 (SP5), which focuses on efficient resource management and institutional accountability.
The statement concluded with a call on the public to disregard the “false narrative” and encouraged media practitioners to seek balanced, well-sourced perspectives in their reporting. “The University of Ghana remains committed to transparency, accountability, and the highest standards of education and institutional integrity,” it said.
