By Kodjo Adams 

Accra, May 23, GNA – The Ghana Audit Service has dismissed a statement by the University of Ghana chapter of the University Teachers Association of Ghana (UTAG-UG), which called for the resignation of the Auditor-General over alleged financial malfeasance at the University. 

The Special Audit Report on recoveries made from disallowed expenditure in the Auditor-General’s Reports (2020–2023) and payroll savings as of December 2024, indicated that the University overstated employee compensation by GH¢59.2 million. 

A statement signed by Ms Ama Awotwe-Bosumafi, Assistant Auditor-General, and issued to the Ghana News Agency, said the audit was conducted in accordance with internationally recognised standards. 

Dr Jerry Joe Harrison, Secretary of UTAG-UG, in a press statement on May 20, rejected the report, claiming it violated legal standards and the professional ethics of the Service.  

He further alleged that the University’s management was not allowed to respond to initial findings before the final report was published. 

However, the Audit Service clarified that the audit team engaged with the University throughout the process and raised all deviations for response prior to issuing the final certificate. 

The statement described it as erroneous for UTAG-UG to assume otherwise. 

“The public should disregard such calls by the UTAG-UG, “it said. 

The statement assured the public that the “Service audits according to internationally recognised standards such as the International Standards for Supreme Audit Institutions, in addition to other applicable laws of the land, including the 1992 Constitution of Ghana, the Public Financial Management Act, 2016 (Act 921), and the Audit Service Act, 2000 (Act 584),”  

The statement explained that the Auditor-General’s Reports were not intended to disallow legitimate claims, but rather to correct non-compliance with financial regulations and prevent waste in public institutions. 

It added that none of the reports aimed to denigrate or tarnish the image of clients, whom the Service holds in high regard. 

“The Audit Service Act, 2000 (Act 584) (s.29), clearly provides for some form of engagement between the auditor and the audited organisation.  

“In the instance of this report, several such engagements took place between the Auditor and the University of Ghana management regarding the University’s compensation payments,” the statement said. 

The Service described itself as a professional institution guided by a Code of Ethics and core values of integrity, trust, confidence and credibility; independence, objectivity and impartiality; and competence and professionalism. 

It noted that the objective of the Special Audit Report was to inform Parliament of recoveries made from disallowed expenditure and payroll savings resulting from the implementation of audit recommendations. 

“With regards to the payroll verification, we receive requests from subvented institutions, including the University of Ghana, in compliance with Regulation 91(3) of the Public Financial Management Regulation 2019 (L.I. 2378). 

“An approved certification is issued by the Service after a diligent verification process, and the same is submitted to the Ministry of Finance before any payments are made. 

“Any payroll amounts not certified by the Service as a result of lack of financial clearance, unapproved allowances or other [reasons] by the Ministry of Finance are disallowed and recorded as savings on payroll to the government. 

“The Service as the state auditor is committed to promoting good governance in the areas of transparency, accountability and probity in our country’s public financial management,” the statement said. 

GNA 

Edited by Kenneth Sackey