By Ebrima Mbaye
Two consecutive Auditor General reports for 2022 and 2023 have uncovered significant lapses in the government’s payroll management, revealing millions of dalasis in irregular salary payments and uncollected staff contributions. The findings highlight systemic weaknesses in record-keeping, coordination, and oversight, raising concerns about financial losses and accountability in public spending.
In 2023, the Auditor General’s report revealed that the government disbursed GMD 4.4 million in salary increments to civil servants whose promotion letters could not be located. According to regulations, every promotion must be accompanied by official documentation. However, auditors found that personnel files for many employees receiving higher salaries lacked these critical records. The absence of documentation raises the risk of unauthorized payments, potentially inflating national expenditure and draining public funds.
While management later provided most of the missing promotion letters, at least one case remained unresolved, alongside other discrepancies in the 2023 salary records. The auditors warned that such gaps could lead to significant financial losses if not addressed promptly.
The 2022 report painted a similarly troubling picture, focusing on the mishandling of seconded employees—civil servants temporarily assigned to projects or other institutions. One notable case involved a principal records supervisor who continued to receive a government salary exceeding D25,000 monthly from September to December 2022, despite being on secondment. The Auditor General ordered the recovery of these funds, emphasizing the need for stricter oversight.
Additionally, the 2022 audit revealed that several seconded officers, including senior economists, procurement directors, and project managers, failed to remit the mandatory 25% of their basic salaries to the Treasury during their assignments. This contribution is required to offset the costs of secondments, and its non-payment represents a direct loss to the state. The auditors flagged this as a high-risk issue, noting that the lack of evidence of these payments could result in substantial resource losses.
Together, the 2022 and 2023 reports expose a recurring pattern of payroll mismanagement. In 2022, the issues centered on salaries paid during secondments and uncollected Treasury contributions. In 2023, the focus shifted to undocumented salary increases. Both years indicate deeper systemic problems, including weak coordination between human resources and payroll units, inadequate record-keeping, and insufficient checks before funds are disbursed.
These lapses have tangible consequences. Every dalasi wrongly paid is a loss to taxpayers, and every missing document undermines the transparency and accountability of public financial management. The irregularities are not merely administrative oversights; they directly impact the accuracy of government accounts and the efficient use of limited public resources.
The Auditor General has issued clear recommendations to address these issues. These include recovering all improperly paid amounts, producing missing promotion letters or invalidating related payments, enforcing the 25% contribution rule for seconded officers, and implementing stronger payroll controls to prevent future errors. While management has pledged to take corrective action, the auditors noted that several issues remain unresolved, casting doubt on the pace of reform.
This marks the second consecutive year that payroll irregularities have been highlighted in the Auditor General’s reports, suggesting that the problems are not isolated but systemic. Without urgent reforms—such as improved digital record-keeping and rigorous pre-payment checks—the government risks continued financial losses due to payroll errors.
The findings underscore the need for immediate action to restore public confidence in the management of taxpayer funds. As the government faces increasing demands on its resources, ensuring robust payroll systems and accountability is critical to safeguarding public finances and maintaining trust in governance.
