Monday, December 29, 2025

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    GAMBIA: Auditor Uncovers D855,000 in ‘Ghost Salaries’ on Government Payroll

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    A recent review of the central government payroll revealed that over D855,000 was disbursed in salaries and allowances to civil servants who were officially on leave without pay, as stated in a report released this week by the National Audit Office.

    A sample payroll test conducted as part of the NAO’s 2024 audit revealed the finding. The office cautioned that deficiencies in payroll oversight present “a risk that unearned salaries may be disbursed to employees on leave of absence,” which could lead to financial losses if the funds are not reclaimed.

    Auditors called on the management of the relevant departments to recover the payments “immediately” and to provide receipts confirming the repayment. 

     “The management should ensure that the amount paid is recovered immediately and recovery receipts forwarded to the audit team for confirmation,” the auditors recommended.

    In its written response, management recognized the irregular payments but stated that the amounts ought to be considered in four categories. The report indicated that D30,134.10 pertained to employees whose leave approvals were granted before their departure, thus stating that “no recovery is required.” Another D180,338.35 was assigned to employees who were overpaid but have since returned to work, noting that the recovery will be deducted from their salaries.

    The management response also indicated that D638,315.53 was disbursed to employees who remain on leave. Authorities announced that they had reached out to the banks of the workers to facilitate the return of the funds. An extra D6,460.00, they observed, had already been reimbursed by the recipients.

    Upon reviewing the responses and supporting documents, the auditors concluded that officers on study leave continued to receive salaries amounting to D800,279.88, which is in violation of the General Orders that regulate public service employment.

    “We advise that recoveries be made from respective individuals without delay,” the report concluded.

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