Accountant-General flags salary irregularities

By Praisebell Rosemond Larbi
The Controller and Accountant General, Kwasi Agyei, has expressed concern over persistent salary-related infractions within the public sector, particularly in agencies under the Ministry of Education.
He warned that simply recovering wrongly disbursed funds is not enough to address the systemic lapses.
The issues, which were brought to light during Monday’s sitting of Parliament’s Public Accounts Committee, include irregular payments such as unpaid salaries, overpayments, funds transferred to employees on study leave, and even allowances disbursed to individuals reported to have passed away.
Speaking to the media on Tuesday, 26 August 2025, Mr Agyei clarified that the Controller and Accountant General’s Department (CAGD) only releases funds after they have been authorised and validated by the relevant institutions.
The real accountability, he stressed, rests with those who processed and sanctioned the questionable payments.
“It is a worrying situation, but it appears that once the recovered salaries have been paid, then it is like we are happy. Indeed, we have recovered that money, but we have to go back to the root cause. Who caused it, validated and processed it for the money to be paid to the Controller and Accountant General?” Mr Agyei said.
According to him, while recoveries are important, they do little to prevent recurrence unless the systemic accountability gaps are addressed.
He argued that the emphasis must shift from retrieval of funds to a thorough examination of how such irregularities occur in the first place.
“For instance, if the monies paid are allowances the person is entitled to, then who processed it for it to be paid at the Controller and Accountant General? This is what we want to go beyond just the recovery and go deep into the whole process,” Mr Agyei explained.
The comments highlight a long-standing challenge in Ghana’s public financial management system, where salary irregularities continue to appear year after year in Auditor-General’s reports. While recovery of lost funds is often announced as a corrective measure, experts argue that stronger sanctions and improved validation systems are required to ensure accountability.
The Public Accounts Committee has in recent years consistently flagged similar issues, particularly in the education and health sectors, where large wage bills and sprawling human resource bases make oversight complex.
Mr Agyei assured that the CAGD is committed to working with relevant institutions to strengthen internal controls and ensure that payroll administration is not only transparent but also resistant to abuse.
“Going forward, our focus is not just to recover but to ensure that people who authorise, validate and process these payments are held responsible. Accountability must move beyond money recovery to sanctions and reforms that deter repetition,” he added.



