UG rejects GH¢59.2m payroll overstatement claim

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The University of Ghana (UG) has dismissed a recent JoyNews publication that cited an Auditor-General’s report to suggest the university overstated employee compensations by GH¢59.2 million between 2022 and 2024, describing the coverage as misleading and the figure as a “gross exaggeration” based on a misunderstanding of its payroll structure.

A special payroll verification audit published this month by the Auditor-General is reported to have cited UG as the leading institution in salary irregularities uncovered through public-sector payroll audits.

According to the report, UG alone accounted for 68% of the GH¢86.86 million recovered from payroll audits between 2022 and 2024. The audit said the university submitted salary claims totaling GH¢1.09 billion over the period, of which only GH¢1.03 billion was validated—flagging the remainder, GH¢59.2 million, as an overstatement.

However, in a statement released on Friday, May 16, the university dismissed the report’s interpretation of its financial records, insisting that the alleged overstatement figure stemmed from a failure to distinguish between its Government of Ghana (GoG) payroll and Internally Generated Funds (IGF) payroll.

“These were not irregular or unaccounted expenditures,” the university said. “IGF payroll reflects payments made from the University’s IGF to legitimately engaged staff, including faculty on post-retirement contracts, such as professors between the ages of sixty-five and seventy, for which Cabinet approval was granted.”

UG explained that its dual payroll system is transparent and well-documented, and that it regularly submits both payrolls for audit purposes—not as claims for reimbursement from the government. The management further argued that the audit report wrongly lumped the two sources together, creating a misleading impression of inflated claims on government funds.

The university also took issue with what it described as a breach of audit protocol, noting that the Auditor-General’s office did not share preliminary findings with UG for clarification before finalising the report.

“The standard audit protocol, which requires that initial findings be communicated to the institution for clarification, was not followed,” the statement said. “UG was not given the opportunity to provide context or submit relevant documentation before the final report was published.”

UG attributed the increased staffing costs to strategic interventions needed to maintain academic standards amid government-imposed recruitment limitations. It revealed that between August 2021 and 2024, a total of 887 staff exited through retirement, resignation, death and other separations, while government clearance was given to hire only 102 new staff in 2024—despite rising student enrolment figures.

To address the staffing gap, UG said it resorted to engaging additional personnel through its IGF, including experienced professors on post-retirement contracts, in full compliance with financial regulations.

“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 required for the quality provision of higher education,” the statement said.

In a strongly worded section of the release, UG criticised Joy News and journalist Anthony Manu for publishing the story without seeking the university’s response, describing the publication as “misleading” and “sensational.”

UG called on journalists and media houses to uphold ethical reporting standards by verifying facts and engaging institutions mentioned in their stories, especially on matters of public concern.

The university also urged the public to disregard what it termed a “false narrative” and rely on verified, contextual information regarding its operations.

“As Ghana’s premier university and the highest-ranked institution in West Africa, UG has become a frequent target of misleading and sensationalised media reportage,” the university added. “While we remain open to scrutiny, we urge all journalists and media houses to uphold the professional standards of their field and report with accuracy and integrity.”

Meanwhile the university has reaffirmed its commitment to financial accountability and institutional transparency, anchored in its 2024–2029 Strategic Plan, which emphasises sustainable resource management and responsible stewardship.

Below is the full statement:

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