In an Internal Audit Response Report Complied by the Simon Diedong Dombo University and Signed on the 23rd of May 2023 by Vice Chancellor, Prof Philip Duku Osei, it contains the Response of Mr. Suglo Abdulai, a Senior Account of the University Reported to have Received Double Salary from Both KNUST and Simon Diedong Dombo University of Business and Integrated Development Studies (SDD-UBIDS). This was first Reporting on Home Radio, A Radio Station in the Wa Municipality Earlier in November 2023.
Mr. Suglo Abdulai was Reported to have drawn salaries to the tune of One hundred and Fifteen Thousand, Five Hundred and Sixteen Cedis Sixty Two Pesewas in a Period of Eighteen months from KNUST whilst serving at SDD-UBIDS.
Statement from SDD-UBIDS on Payroll Irregularities
Double Salary – GH¢115,516.62
Regulation 92 of the PFMR, 2019 (L.I. 2378) requires among others that the Principal Spending Officer of a covered entity shall ensure the immediate stoppage of payment of salary to public servants and notify the Controller and Accountant-General on the vacation of post by an employee and the head of a covered entity shall take the necessary action to retrieve any unearned compensation occasioned by that.
Article 12, Rule 16.4 (a) &s (b) of the condition of service for senior members
stipulates among others that a senior member may be granted study leave/sabbatical leave and leave of absence at the due date.
We noted during our review that the director of finance Mr. Abdulai Suglo was paid salary and allowances for the period June 2020 to December 2021.
Our further checks disclosed that Mr. Suglo was a senior Accountant at Kwame Nkrumah University of Science and Technology (KNUST) and was on sabbatical leave for the same period. KNUST paid him basic salary, and other allowances amounting to GH¢115,516.62 while SDD-UBIDS paid him his full salary. This resulted in double salary to him. Details are shown in table 11.
The State has therefore lost an amount of GH¢115,516.62 as a result of the double salary and allowances paid to the Director of Finance.
We recommended to the Director of Finance to refund the salary and allowances of GH¢115,516.62 and pay same into the Auditor-General’s Recoveries Account Number 101833 14/0075 held with the Bank of Ghana and make the evidencc available for audit review.
The Director of Finance responded that, “as per the Condition of Service of Senior Members of KNUST, a staff is entitled to one year paid salary as sabbatical leave. After completing the six years the staff earns one year of sabbatical leave and if the staff applies for the leave and it is approved, he earns one year salary whiles on leave. After the approval of one’s sabbatical leave, the staff can go home and rest and be paid. He may also go to the private sector or public sector to work and be paid. There is therefore no double salary payment to me for these reasons”
However Mr. Suglo Abdulai Has Issued a Response after the Statement issued by the University.
Payroll Irregularities
Double Salary- GHC 115,516.62
Response: As per the Condition of Service of Senior Members of KNUST, a staff is entitled to one-year paid salary as sabbatical leave. After completing the six years the staff earns one year of sabbatical leave and if the staff applies for the leave and it is approved, he earns one year salary whiles on leave. After the approval of one’s sabbatical leave, the staff may go to the private sector or public sector to work and be paid.
Where the staff is on sabbatical service and does not work anywhere in the public service, his salary is passed as earned by the Auditors. In the same way, I am of the view that if I am providing service to other institutions, the salary paid cannot be taken as double salary.
i. The sabbatical leave salary is paid for a past service I have rendered. I could have gone home to rest and still be paid. I chose to help some other
government department at the time of the leave and was being paid for the
month for current service rendered. This cannot be interpreted as double
salary.
ii. It is part of my condition of service which was been fulfilled and it is a long standing scheme for sharing experience in the public service.
iii. The sabbatical leave makes it possible for the state to tap expertise of senior members in critical areas for development. That notwithstanding and following on your recommendation, I wish to propose a monthly instalment payment of GHS 6,417.59 over a period of eighteen months.
Source: Upper West Media App