OSP Retrieves GHS 106k After Six Convicted in Tamale Payroll Fraud

OSP Recovers GHS 106k As Six Convicted In Tamale Payroll Scandal

In a significant ruling by the Tamale High Court, six individuals have been convicted for their roles in a payroll fraud scheme that targeted the Ghana Education Service (GES). 

The convicted persons, comprising school heads, payroll officials, and accountants, were found guilty of manipulating salary systems to divert public funds to a former teacher who was no longer in service.

Details of the Payroll Scam

According to investigations conducted by the Office of the Special Prosecutor (OSP), the fraudulent acts centered around Tahidu Yakubu, a former teacher at Balogu JHS in Yendi, who had left the teaching profession in 2022 to take up a new role at the Microfinance and Small Loans Centre (MASLOC) in the North-East Region.

Despite exiting the education sector, Yakubu continued receiving salaries through deliberate efforts by insiders who illegally validated and processed payments on his behalf. Between August 2022 and January 2023, he collected unearned net salaries amounting to GH₵16,416.89.

A Coordinated Scheme Exposed

The investigations revealed a planned effort by the conspirators. One of the former headmasters, Mohammed Yusif Jay, unlawfully validated Yakubu’s status while Sammy Suuk, a Schools Improvement Support Officer, confirmed the false entries. In January 2024, further attempts were made to reactivate Yakubu's salary and claim arrears for eight months, resulting in a wrongful payment of GH₵47,064.34.

Altogether, the fraudulent activities led to the misappropriation of GH₵86,318.95 in gross salaries.

Justice Delivered Through Plea Bargaining

All six accused persons opted for a plea bargaining arrangement—a legal provision under the OSP Act, 2017 (Act 959). As part of the agreement, they admitted guilt, agreed to repay the stolen amount, and provided confidential information to assist in further investigations.

The court accepted their plea on April 30, 2025, and ordered full restitution and additional penalties, bringing the total amount recovered to GH₵106,319.64.

A National Payroll Clean-Up Underway

This case is part of a larger anti-corruption operation launched by the OSP in collaboration with the Controller and Accountant-General’s Department. The first phase of the probe is focused on the payroll systems of the Ghana Education Service and the Ghana Health Service, with subsequent phases expected to cover all public sector institutions, including MDAs and MMDAs.

Currently, six other criminal trials are being conducted across Accra, Tamale, and Kumasi as the OSP intensifies efforts to tackle systemic payroll fraud.

A Message from the OSP

The Special Prosecutor, Kissi Agyebeng, emphasized that these convictions are just the beginning. “Every cedi taken from the public purse through payroll fraud will be recovered,” he said, reaffirming the office’s commitment to fighting corruption and restoring integrity in public financial management.

Conclusion

This landmark case sends a strong warning to those exploiting public payroll systems for personal gain. The conviction of these six individuals not only shows the effectiveness of plea bargaining in retrieving lost state funds but also highlights ongoing efforts to ensure transparency and accountability within Ghana’s public service.