The Auditor-General Johnson Akuamoah Asiedu may be overstepping, intentionally or not, in ways that threaten transparency, accountability, and institutional independence.
The decision to embark on a special payroll and arrears audit covering only January 1, 2023 to December 31, 2024 raises major concerns:
Is this about accountability or targeting officials tied to the previous administration?
Payroll audits aren’t new:
Internal auditors, in partnership with the CAGD and FWSC, already review payroll monthly.
It’s a routine, functioning control mechanism. So why the extra audit?
Key Questions and Concerns:
1. Why limit the audit to only 2023–2024?
This selective timeframe undermines the Auditor-General’s neutrality and raises suspicions of political bias.
2. Why wasn’t this task assigned to internal auditors?
They are already mandated to perform such reviews.
The Auditor-General should be reviewing internal auditors’ work and not replacing them.
3. How can the Auditor-General act as both internal and external auditor?
Auditing a system now, reporting to government, and then auditing the same system later as an “external auditor” violates the principles of checks and balances under the Public Financial Management (PFM) Act.
4. Why is the Auditor-General auditing arrears and contractor claims?
These are pre-audit functions meant for internal auditors.
This creates a conflict of interest, approving payments now and later auditing one’s own recommendations.
5. Isn’t this overreach compromising the quality of annual statutory audits?
With limited resources, how sustainable is this model?
It risks weakening the timeliness, integrity, and thoroughness of reports to Parliament.
Legal Context and Structural Concerns:
Yes, Section 16 of the Audit Service Act, 2000 (Act 584) allows the Auditor-General to conduct special audits in the public interest as was stated by Mr Domelovo, but this power must be exercised with prudence, respect for institutional roles, and commitment to sustainable, balanced processes.
It should not be treated as a blank cheque!
Current Internal Audit Landscape:
Internal auditors across MDAs have already been directed to prioritize payroll and arrears verification in their 2025 work plans.
The electronic auditing system already runs daily audits.
Duplication only wastes resources and undermines efficiency and good governance.
A Better Approach:
These focus areas should have been included in the Auditor-General’s 2024/2025 annual audit plan, not separated as standalone “special” exercises.
This would support proper planning, reduce institutional strain, and maintain audit integrity.
Final Thoughts:
This issue is more than a technical oversight, it speaks to the future of public accountability in Ghana.
Continuing down this path risks:
a. Politicizing the Audit Service.
b. Weakening internal controls.
c. Setting dangerous precedents that could harm future administrations.
Ghana needs a strong, independent, and balanced audit framework and not one distorted by short-term political agendas.
Institutions must stay true to their constitutional mandates, above partisan interests.
Vincent Ekow Assafuah esq.