Dead pensioners paid GH¢7.5 million over seven years

Four deceased pensioners were paid a total of GH¢7,494,975.34 in pension benefits over a seven-year period after their deaths, according to the Report of the Auditor-General on the Public Accounts of Ghana: Ministries, Departments and Other Agencies (MDAs) for the Year Ended 31 December 2025.

The finding forms part of the Auditor-General’s report, which recorded GH¢5.266 billion in financial irregularities across Ministries, Departments and Other Agencies (MDAs) for the year ended December 31, 2025.

The Auditor-General said the payments were made between February 2019 and March 2026, contrary to Regulation 88 of the Public Financial Management Regulations, 2019 (L.I. 2378), which states that, ”…Except as otherwise provided under any other enactment, the effective date of stoppage of salaries shall, in the case of a deceased public officer, be the day following the date of death.”

The report stated: “We noted that four deceased pensioners were paid a total amount of GH¢7,494,975.34 between February 2019 and March 2026, contrary to Regulation 88 of the Public Financial Management Regulations, 2019 (L.I. 2378).”

According to the report, the anomaly was identified during the audit of the Controller and Accountant-General’s Department, Pensions Directorate, Greater Accra Region.

The Auditor-General recommended that the Controller and Accountant-General recover the amount paid to the deceased pensioners.

The report stated: “We recommended that the Controller and Accountant-General recover the total amount of GH¢7,494,975.34 together with interest at the prevailing Bank of Ghana rate from the next-of-kin of the deceased pensioners and pay same into the Auditor-General’s Recoveries Account at the Bank of Ghana.”

The Auditor-General further recommended legal action if the amount could not be recovered. “Failing this, legal action should be instituted against the bankers and the next-of-kin of the deceased pensioners,” the report added.

The report identified the payments as part of payroll irregularities recorded during the audit. It put total payroll irregularities at GH¢19,924,710, with the payments to the four deceased pensioners forming part of the amount.

The report was submitted to Parliament in accordance with Article 187 of the 1992 Constitution and the Audit Service Act, 2000 (Act 584), covering the financial operations of Ministries, Departments and Other Agencies for the year ended December 31, 2025.

The Auditor-General urged the Controller and Accountant-General to implement the recommendations contained in the report and recover all amounts found to have been improperly paid in accordance with the applicable laws and financial regulations.