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The Auditor-General has directed the Commission on Human Rights and Administrative Justice (CHRAJ) to recover and refund GH₵2.1 million (GH₵2,190,617.1) paid illegally.
It comprises illegitimate allowance and honorarium – GH¢1.4 million (GH¢1,435,397), unearned salaries – GH¢21,045, ineligible housing allowances – GH¢241,667 1144 and ineligible domestic allowances – GH¢479,769 1147.
The directive is contained in the Report of the Auditor-General on the Public Accounts of Ghana – Ministries, Departments and other Agencies (MDAS) for the year ended December 31, 2022
GH¢1.4m duty allowance and honorarium
The Auditor-General discovered that 590 officers of the Commission were paid a total of GH¢1.4 million (GH¢1,435,396.78) as duty and honorarium allowances.
This is illegitimate because the Ministry of Finance’s Administrative Rules and Procedures for implementing Categories 2 and 3 allowances directed that Category 1 Allowances which include Duty and Honorarium Allowances paid to all staff every month and are not based on any special assignments have been consolidated into the basic salaries on the Single Spine Salary Structure (SSSS) and no longer exist in the Public Service.
In view of this, the Auditor-General recommended that the Commissioner of CHRAJ should ensure that the Director of Finance recovers the illegitimate allowances of GH¢1.4 million (GH¢1,435,396.78) from the beneficiaries.
CHRAJ is instructed to refund the amount into the Auditor-General’s Recoveries Account with Bank of Ghana (BoG), failing which the amount should be recovered from the Commissioner.
Ineligible payment of domestic allowances – GH¢479,769
Per CHRAJ’s Staff Condition of Service 2009, Domestic Allowances are paid to Directors and above.
However, the audit found that 146 officers, who are not Directors or above, have been paid a total of GH¢479,768.72 as Domestic Allowances.
Consequently, the Auditor-General directed CHRAJ Commissioner to ensure that the Director of Finance recovers the amount of GH¢479,768.72 from the beneficiaries and pay same into the Auditor-General’s Recoveries Account with Bank of Ghana, failing which the amount should be recovered from the Commissioner.
Ineligible payment of housing allowances – GH¢241,667
The audit noted that eight officers of the Commission were paid a total amount of GH¢241,666.60 as Housing allowance for the period under review even though they had been provided Government-furnished accommodation.
The Auditor-General therefore recommended that the Commissioner of CHRAJ should ensure that the Director of Finance recovers the amount of GH¢241,666.60 from the officers involved and refund same into the Auditor-General’s Recoveries Account with BoG, failing which the Commissioner should pay.
Ineligible payment of car maintenance allowances – GH¢12,740
Four officers who had been allocated official vehicles for the discharge of their duties were also paid a total of GH¢12,740.00 as car maintenance allowance during the period under review.
Paragraph 4.2.17 of the Administrative Rules and Procedures for Implementing Categories 2 and 3 allowances in the Public Service approved by the Ministry of Finance in 2019 requires that when an employee has been assigned an official vehicle, he/she shall no longer qualify for vehicle maintenance allowance.
The Auditor-General instructed CHRAJ Commissioner to ensure that the Director of Finance recovers the unearned Car Maintenance allowance of GH¢12,740 from the staff involved and pay same into the Auditor-General’s Recoveries Account with BoG, failing which the amount should be recovered from the Commissioner.
Unearned salaries – GH¢21,045
In contravention of Regulation 92 of the Public Financial Management Regulations 2019, the Auditor-General noted that four separated staff were paid unearned salaries totalling GH¢21,480.86.
CHRAJ Commissioner has been asked to ensure that the Director of Finance recover the amount of GH¢21,044.78 from the persons involved or beneficiaries and pay same into the Auditor-General’s Recoveries Account with Bank of Ghana, failing which the amount should be recovered from the Commissioner and validating officers.
