The Ghana Audit Service recovered a total of GH¢24.95 million in unearned salaries and other financial irregularities during the 2025 fiscal year, according to the latest State of Corruption Report 2025 released by the Ghana Anti-Corruption Coalition (GACC). The figure represents a significant step in the nation’s ongoing battle to tighten public financial accountability, though the coalition warns that systemic weaknesses persist.
Two-Pronged Recovery Effort
The recoveries were achieved through two distinct audit exercises. The larger portion—GH¢14.95 million—came from routine audits conducted across all government ministries, departments, and agencies (MDAs) nationwide. These routine checks uncovered overpayments, duplicate allowances, and unauthorised disbursements that were subsequently clawed back.
The remaining GH¢10 million was recouped from a special nationwide payroll audit that targeted so-called “ghost names” and separated staff. That audit identified a staggering GH¢150.36 million in unearned salaries, allowances, and other irregularities linked to 2,408 individuals who had either left the public service or were no longer entitled to their pay. While the full amount remains outstanding, the GH¢10 million recovery marks a modest but crucial first instalment.
Context of the Payroll Audit
The nationwide payroll audit, conducted in 2025, was a direct response to long-standing concerns about bloated public sector wage bills and the persistence of ghost workers on government payrolls. The Auditor-General’s department had previously flagged recurring discrepancies between the number of active staff and the total salary disbursements, often attributing them to delayed updates of personnel records when employees retire, resign, or pass away. The audit aimed to cleanse the payroll database and recover funds that had been diverted or overpaid.
While the recovery of GH¢10 million is a positive outcome, it also underscores the scale of the problem: more than GH¢140 million in questionable payments remains unaccounted for, and the Audit Service has indicated that further recoveries are expected as investigations continue.
Beyond Audits: Policy Interventions
The GACC report also commends other state institutions for complementary efforts. The Commission on Human Rights and Administrative Justice (CHRAJ) and the Office of the President contributed through policy review processes and decisive actions on high-profile corruption allegations, helping to strengthen the overall anti-corruption framework. However, the coalition did not provide specific financial figures for those interventions.
Mixed Verdict on Accountability
While the recoveries signal progress, the GACC maintains that persistent financial irregularities continue to expose deep-rooted weaknesses in Ghana’s public financial management systems. The coalition notes that the mere act of recovering funds is not enough; preventive measures—such as real-time payroll monitoring, biometric verification, and stricter controls on allowances—must be institutionalised to stop the leaks at their source.
“These recoveries show that audits are working, but they are reactive,” the report states. “We still see the same types of irregularities year after year, which suggests that the underlying controls are not robust enough. Without stronger enforcement and automated checks, we will continue to chase after money that should never have been lost in the first place.”
Broader Anti-Corruption Landscape
The GACC’s State of Corruption Report 2025 is an annual assessment that tracks the performance of state and non-state actors in combating graft. This year’s edition highlights a mixed bag: while the Audit Service, CHRAJ, and the Office of the President have made measurable gains, the coalition points to delays in prosecuting high-profile cases, inadequate whistleblower protection, and a lack of transparency in procurement processes as ongoing concerns.
For the Audit Service, the GH¢24.95 million recovery is a tangible achievement, but it also serves as a reminder of the mountains of public funds that remain vulnerable. As the government prepares the 2027 budget, calls are growing for a more proactive approach—one that moves beyond recovery to genuine prevention, ensuring that every cedi allocated to public service reaches its intended beneficiary.
