The Controller and Accountant-General’s Department (CAGD) has clarified the payroll validation process for promotions and upgrades of teachers, following recent complaints by teacher unions over delays in placing promoted teachers on their appropriate salary scales.
In a press release dated September 27, 2026, the CAGD said it had taken note of statements from the Ghana National Association of Teachers (GNAT), the National Association of Graduate Teachers (NAGRAT), and the Pre-Tertiary Teachers’ Association of Ghana (PRETAG) regarding the alleged delays, and acknowledged the concerns raised by the unions and affected teachers.
The Department explained that Government of Ghana’s payroll system operates through two main platforms — the Human Resource Management Information System (HRMIS), managed by the employer or management unit such as the Ghana Education Service (GES), and the Integrated Personnel and Payroll Database 2 (IPPD2), managed by the CAGD itself.
Under the established process, the CAGD said, the employer is responsible for initiating and effecting promotions in the HRMIS and must thereafter submit the necessary documentation to CAGD for validation and payroll processing. The required documents include a duly completed and signed promotion or change-of-grade input form, along with a copy of the promotion or upgrading letter issued to the affected employee. The Department stressed that these documents are not mere administrative formalities but essential safeguards to prevent fictitious promotions, unauthorised salary adjustments and irregular payments.
The CAGD disclosed that at a meeting held on August 31, 2026, comprising the Deputy Minister of Education, representatives of the Teacher Unions, the Director-General of GES and his team, the Controller and Accountant-General and his team, and chaired by the Minister of Education, it was agreed that GES would provide CAGD with the master list of promoted GES staff, their promotion letters, and completed input forms as prerequisites for processing the affected teachers’ promotion arrears, effective January 1, 2026.
Pursuant to that agreement, the Department said, CAGD had received from GES a total of 6,079 completed input forms and corresponding promotion letters as at September 22, 2026, out of an expected total of 58,620 cases. It stated that all 6,079 cases submitted were fully processed and paid, including applicable arrears, as part of the September 2026 salaries.
The CAGD emphasised that it had processed every valid case received from GES, and that any outstanding payments related to cases for which GES was yet to submit the requisite documentation for validation and processing. It noted that where required documents are not submitted, CAGD cannot validate the promotion or upgrade for payroll processing, and such transactions remain suspended until the documentation is received and validated.
The Department said it remained available to engage constructively with the Ministry of Education, GES, the Teacher Unions and all relevant stakeholders to ensure genuine payroll issues are promptly addressed in accordance with due process, and urged stakeholders to work collaboratively and avoid statements that may cause public anxiety or misrepresent its role in payroll administration.


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