By: Fatou Krubally
The 2023 Auditor General’s Management Letter has revealed alarming irregularities in government payroll, exposing the mismanagement of millions of dalasis in salaries and allowances across several ministries.
According to the audit, certain employees received salary increments without the necessary promotion letters, resulting in unearned payments totalling GMD 480,738. In addition, some staff members were found to be receiving both basic car and transport allowances simultaneously, costing the government GMD 2,066,000. The report also highlighted instances of dual salary payments to seconded officers, amounting to GMD 215,866, raising questions about internal controls over payroll disbursements.
The findings indicated systemic weaknesses in human resource management and payroll oversight. The Auditor General emphasized that these irregularities could not only lead to financial loss but also undermine public trust in government operations.
“Payroll management is a critical aspect of financial governance. Unearned salaries and duplicated allowances reflect gaps in monitoring and control that must be urgently addressed,” the report stated.
The audit further found that 50 personal files of government staff were not presented for verification, preventing full confirmation of employment and entitlement records. Additionally, some salary increments were applied retroactively without supporting documentation, while unrecovered 1×6 loans totalling GMD 2,500,068 were identified.
The report also pointed to allowances being paid to staff without clear eligibility criteria, suggesting a lack of standardized verification processes within ministries. These lapses, according to the Auditor General, increase the risk of financial mismanagement and abuse of public funds.
In response, the management has committed to implementing corrective measures, including verifying staff entitlements, reconciling payroll accounts, and ensuring that all increments and allowances are supported by appropriate documentation. The report stresses that timely corrective action is critical to prevent recurrence and safeguard government resources.
The findings serve as a reminder of the importance of stringent financial controls, particularly in payroll and human resource management. The Auditor General urged all relevant ministries and departments to prioritize accountability and transparency to ensure public funds are properly managed and protected.