A brewing standoff between the University of Ghana (UG) and the Auditor-General’s Department has spotlighted broader questions about audit integrity, institutional transparency, and the complexities of public sector financing.
At the heart of the tension is a recent audit report that alleged UG overstated employee compensation by over GH¢59.2 million between 2022 and 2024. But the university is pushing back, asserting that the figure reflects a misinterpretation of internal financial arrangements—particularly the use of Internally Generated Funds (IGF) to supplement government payroll shortfalls.
At a press conference on Tuesday, May 20, the University of Ghana Chapter of the University Teachers Association of Ghana (UTAG-UG) escalated the matter, calling for the resignation of Auditor-General Johnson Akuamoah Asiedu. According to UTAG-UG Secretary Dr. Jerry Joe Harrison, the audit process violated basic professional standards by failing to provide the university an opportunity to review or respond to the findings before public release.
“This is a serious breach of ethical standards,” Dr. Harrison declared. “We are not just contesting numbers—we are defending the integrity of a public institution unfairly maligned.”
The university’s Acting Deputy Internal Auditor, Prof. Samuel Simpson, echoed those sentiments, warning that raw data without context can lead to damaging and false conclusions. He explained that UG had been transparent in supplementing government-provided salaries with its own internally generated funds to meet staffing needs.
“If the government allocates for two lecturers but we need five to maintain quality, we responsibly use IGF to cover the gap. How does that amount to fraud?” Prof. Simpson queried. “What’s labeled as an ‘overstatement’ is in fact a reflection of our initiative and accountability in delivering quality education.”
The audit in question forms part of a broader national review spanning 2020–2023, which seeks to identify inefficiencies and recover public funds. However, UG maintains that conflating operational decisions with fraudulent behavior undermines the autonomy of academic institutions and discourages innovation in managing constrained resources.
UTAG-UG is also warning against what it views as a growing trend of using audits to block legitimate financial claims from subvented institutions. “Auditing should ensure accountability—not paralyze institutions with fear or misinformation,” said Dr. Harrison.
The association has vowed to petition the Presidency if the Auditor-General refuses to step down, while urging sanctions for those involved in the audit process.
Meanwhile, the Auditor-General’s office has yet to issue a formal response to the university’s rebuttal. However, the unfolding disagreement signals a pressing need to harmonize oversight with institutional realities—ensuring transparency on both ends without compromising governance or education delivery.
