Health Accountants Push for Controller's Payroll: HASAG Demands Fair Treatment Under PFM Act

The Health Accounting Staff Association of Ghana (HASAG) is intensifying pressure on the Controller and Accountant General's Department to bring its members onto the department's payroll system, citing non-compliance with the Public Financial Management Act, 2016. The association argues that the delay represents a breach of legislation that explicitly mandates centralised payroll management for accountants in designated public institutions, including the health sector.

Speaking at HASAG's Ashanti regional annual retreat in Kumasi, National President Samsudeen Mohammed stressed that the failure to implement this requirement constitutes unfair treatment of health sector accountants compared to their counterparts in other government departments already integrated into the Controller's payroll framework. "Under the International Labour Convention, equal work deserves equal pay," Mohammed stated, highlighting the disparity between Ghana Health Service accountants and those in other public institutions performing identical roles.

The Compliance Issue

The Public Financial Management Act, 2016, established a framework requiring the Controller and Accountant General's Department to manage the salaries and conditions of accountants across specified public bodies. According to HASAG, this provision remains unenforced for health sector accountants, creating a systemic inequality. The association has already submitted a petition to the department but reports receiving no formal response to date.

Mohammed emphasised that the Controller's Department is fully aware of this obligation. "We want the Controller to perform the role as stated by the PFM Act," he said, framing the issue not as a request for special treatment but as a call for statutory compliance and equitable administration of public finances.

Why This Matters for Ghana's Health System

Beyond the labour dispute, this issue directly impacts Ghana's healthcare delivery infrastructure. Dr Fred Adomako, the Ashanti Regional Health Director, underscored the critical role accountants play in optimising health facility operations. Effective financial management, he explained, allows health administrators to correlate resource costs with measurable health outcomes—a function increasingly vital as Ghana pursues universal health coverage and efficiency in public health spending.

The retreat, themed "Strengthening Financial Management, Improving Audit Performance to Improve Healthcare Delivery in Ghana," brought together accounting staff from various Ghana Health Service facilities for training on modern accounting and auditing practices. This emphasis reflects growing recognition that Ghana's healthcare system cannot deliver quality services without robust financial governance at facility level.

Accountants in health institutions face unique pressures: they must balance accountability for public funds with support for clinical operations in resource-constrained settings. Migration onto the Controller's centralised payroll could standardise their conditions, improve morale, and theoretically strengthen their independence in auditing and financial oversight—functions critical to preventing resource wastage.

The Broader Context

Ghana's public financial management reform agenda has prioritised centralised control over government spending as a bulwark against fraud and inefficiency. Yet the uneven implementation of the PFM Act across sectors creates inconsistencies that undermine its intended benefits. Health sector accountants, despite being subject to the same legislation, remain outside the framework that governs their counterparts elsewhere in government.

The HASAG campaign reflects a wider tension in Ghana's public service: the gap between statutory requirements and their practical implementation. Resolution of this matter could set a precedent for other groups claiming similar compliance breaches, making the Controller's response significant beyond the health sector alone.