Ghana’s ongoing government payroll audit has uncovered widespread inefficiencies and systemic abuse within the public sector wage system, involving more than 67,311 suspected ‘ghost’ workers.
The figure includes over 14,000 unverified employees whose identities and employment status could not be confirmed, as well as 53,311 separated staff—individuals who have retired, resigned, been dismissed, are on leave without pay, or are deceased, yet continue to draw salaries from the government payroll.
The Audit Service has begun the process of recovering GH¢150.4 million in unearned salaries disbursed to such individuals between 2023 and 2024.
Finance Minister Dr. Cassiel Ato Forson made the disclosure in Parliament on Thursday during his presentation of the 2025 Mid-Year Budget Review.
The revelations form part of a broader fiscal consolidation strategy by the government aimed at sanitising the public payroll system and eliminating the long-standing problem of “ghost names” — individuals who continue to receive salaries without legitimate employment status.
91% payroll audit complete, 14,000 workers unverified
According to Dr. Forson, the Ghana Audit Service has completed 91% of a comprehensive national payroll audit.
However, more than 14,000 names on the payroll remain unverified.
These individuals, the Minister noted, could not be identified through either biometric registration or employment records during the audit process — raising red flags about the authenticity of their employment status.
He stated that the Ministry of Finance and the Audit Service are coordinating efforts to remove such individuals from the payroll until verification is completed.
“The exercise is a critical component of our ongoing public sector reforms, and we will not relent in restoring order to the government wage system,” Dr. Forson said.
53,311 ‘separated staff’ still on payroll
Even more alarming was the discovery of 53,311 separated staff still drawing salaries from the public purse.
These individuals have either retired, resigned, been terminated, gone on leave without pay, or died, but have not been properly removed from the payroll.
The Minister explained that measures are being implemented to strengthen internal payroll controls and enforce greater accountability across Ministries, Departments, and Agencies (MDAs).
He added that the recovery process would involve identifying the specific public institutions responsible for the irregular payments and holding payroll validators personally liable for any continued losses to the state.
Validators of ‘Ghosts’ face sanctions
A major thrust of the reforms involves strengthening the monthly payroll validation process. Under the new regime, any public official who validates a ghost worker for payment will be held personally responsible for the loss of funds.
Dr. Forson issued a stern warning to payroll validators across the public service, stressing that the era of impunity is over.
“Those who validate ghosts should be aware that they will be personally liable for losses caused to the public purse. We are treating this as a matter of national interest and fiscal survival,” he told Parliament.
The Ministry of Finance will continue monitoring payroll management systems and collaborate with key stakeholders to tighten loopholes and ensure full accountability.
Measures include cross-referencing payroll data with real-time civil service databases, implementing digital attendance systems, and intensifying internal and external audits.
Historical audit campaigns yielded similar findings
This is not the first time the Audit Service has unearthed ghost names on the payroll.
In 2017, a payroll audit exercise uncovered 26,589 ghost workers, leading to the suspension of salary payments to suspected ghost staff and the subsequent saving of millions of cedis for the state.
That exercise led to renewed calls for biometric registration of all government employees and the automation of payroll systems.
Similarly, in 2021, the Audit Service identified 5,000 ghost names on the payroll of the Ghana Education Service, prompting an internal headcount and the restructuring of payroll administration within the sector.
Despite these periodic clean-up efforts, ghost names have continued to plague the public payroll, draining resources that could otherwise fund key sectors such as education, health, and infrastructure.
A renewed push for payroll sanity
The current exercise, backed by renewed political will and a tighter fiscal environment, is expected to be one of the most thorough and sustained yet.
Government officials believe that eliminating ghost names and recovering unearned salaries will significantly support Ghana’s broader economic recovery and reduce the recurrent wage bill.
Dr. Forson reaffirmed the government’s commitment to fiscal discipline, saying, “We are determined to clean the payroll once and for all. Every cedi wasted on a ghost name is a cedi taken from real development.”