The Auditor-General has uncovered the payment of more than GH¢7.4 million to four deceased pensioners over a seven-year period, exposing what appears to be a serious breakdown in Ghana’s pension payment system and prompting calls for the recovery of the funds and possible legal action against those involved.
The revelation is contained in the Auditor-General’s Report on the Public Accounts of Ghana – Ministries, Departments and Other Agencies (MDAs) for the year ended December 31, 2025, which identified the payments as part of payroll irregularities uncovered during the audit.
According to the report, a total of GH¢7,494,975.34 was paid to four pensioners after their deaths between February 2019 and March 2026, in violation of Regulation 88 of the Public Financial Management Regulations, 2019 (L.I. 2378), which requires public funds to be properly safeguarded and disbursed only to legitimate beneficiaries.
The Auditor-General described the payments as an avoidable loss of public funds and directed the Controller and Accountant-General’s Department to immediately recover the full amount from the next-of-kin of the deceased pensioners.
In addition to recovering the principal amount, the report instructed that interest should also be charged at the prevailing Bank of Ghana policy rate, with all recovered monies paid into the Auditor-General’s Recoveries Account at the Bank of Ghana.
The report further warned that where the funds cannot be recovered voluntarily, the Controller and Accountant-General should initiate legal proceedings against both the bankers who facilitated the transactions and the next-of-kin of the deceased pensioners.
The Auditor-General indicated that the recommendation is intended to ensure accountability for the loss of public funds while deterring future abuses within the pension payment system.
The discovery forms part of a wider pattern of payroll and financial irregularities uncovered during the 2025 audit of Ministries, Departments and Agencies, highlighting persistent weaknesses in public sector financial controls despite ongoing reforms aimed at improving accountability and protecting state resources.
The latest findings are expected to renew concerns over the effectiveness of mechanisms used to verify pension beneficiaries and promptly remove deceased persons from the government payroll, an issue that has repeatedly resulted in significant financial losses to the state.
