The Ghana Audit Service has firmly rebutted claims by the University of Ghana chapter of the University Teachers Association of Ghana (UTAG-UG) regarding the Service’s recent audit report, which flagged a GH¢59.2 million overstatement in employee compensation at the University between 2022 and 2024.
UTAG-UG had described the audit findings as “misleading” during a May 20 press conference, further alleging a lack of proper consultation with university management. However, in a May 23, 2025 press release, the Audit Service dismissed these claims, insisting its findings are accurate and based on internationally recognised auditing standards.
Audit Service: Report is Based on Sound Legal and Professional Framework
The Service stressed that the audit was conducted in accordance with the International Standards for Supreme Audit Institutions (ISSAIs) and under Ghana’s legal frameworks, including:
- 1992 Constitution
- Public Financial Management Act, 2016 (Act 921)
- Audit Service Act, 2000 (Act 584)
The Audit Service clarified that its mandate is not to “disallow legitimate payments,” but rather to promote financial accountability and transparency by correcting irregularities and ensuring compliance with public finance laws.
“Our audits are never intended to mislead or damage the reputation of institutions,” the statement read. “We remain committed to professionalism and accountability.”
Response to Engagement Concerns
Addressing the claim of insufficient engagement, the Audit Service stated that there had been multiple interactions with the University of Ghana’s management regarding compensation concerns. It also reaffirmed the legitimacy of its methodology.
The Service explained that payroll verification for public institutions is guided by Regulation 91(3) of the Public Financial Management Regulation, 2019 (L.I. 2378). Under this rule, any payroll entries made without financial clearance or involving unauthorised allowances are disallowed and classified as savings to the state.
Public Reassured of Integrity and Transparency
The Audit Service urged the public to disregard UTAG-UG’s allegations, reaffirming that its reports are subjected to Parliamentary oversight and are accessible via its official website.
“We urge all Ghanaians to continue to have confidence in the auditing processes. We are resolute in our commitment to good governance and financial discipline in the public sector,” the release concluded.
This latest exchange adds another layer to the ongoing debate over financial accountability and transparency in Ghana’s tertiary institutions, with UTAG-UG and the Audit Service now on opposite sides of a high-stakes credibility standoff.
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