– Deputy Minister Kruah Clarifies MOS Supplementary Payroll Claims
By Jerromie S. Walters
Deputy Minister for Administration at Liberia’s Ministry of State, Cornelia Kruah, has firmly dismissed allegations that “ghost workers” exist on the ministry’s supplementary payroll, asserting that all listed individuals were legitimate employees. Addressing concerns raised in a recent audit, Kruah emphasized the ministry’s commitment to transparency and accountability while clarifying discrepancies in verification processes.
In its newly released report, signed by Auditor General P. Garswa Jackson, the GAC said it found that the Ministry of State’s current management failed to present 74 newly hired supplementary personnel for physical verification during the audit. The report, covering January 2018 to December 2024, stated that this omission violates Regulation T(5)(1) of the Public Financial Management (PFM) Act.
However, Deputy Minister for Administration at the Ministry of State, Cornelia Kruah, has refuted this and claims that the ministry’s supplementary payroll includes non-existent workers, stating emphatically, “Those individuals are not ghosts. Those are individuals who actually worked at the Ministry of State.”
Kruah explained that while the ministry’s audit team claims the GAC only requested employee files and not physical verification, the GAC insists otherwise. “Whatever the case is, there is a space there or an avenue for that physical verification to be done, and the Ministry of State is committed to do that,” she affirmed.
Kruah disclosed that the ministry initiated the audit to strengthen transparency and accountability measures. “We requested the audit at the Ministry of State, and the reason we did that was to be able to make sure that we put all these transparency and accountability measures in place so that the Ministry is run like every other ministry in Liberia.”
Contrary to reports that the supplementary payroll exceeds 300 employees, Kruah clarified that the number is slightly over 100. She acknowledged, however, that the system has been susceptible to exploitation in the past. “The issue of supplementary payroll can be exploited, and it is from this backdrop that the Ministry is now putting mechanisms in place to ensure that it is regulated.”
She traced the payroll’s history, noting that challenges did not emerge recently but had persisted for years. “The issues of supplementary payroll at the Ministry of State is not last year, it’s not the last six years. It has been in existence for a very long time but it has been managed. It was not until this gone administration where we saw an extension of supplementary payroll up to 700.” To ensure proper oversight, the ministry has handed over payroll management to the Civil Service Agency (CSA). “They will do the vetting. We are not going to be involved in it,” Kruah stated.
She also dismissed claims that the current administration removed former payroll employees to replace them with political allies. “That was not the rationale behind closing that payroll. It was an administrative decision… and that decision was taken irrespective of political affiliation.” Kruah further revealed that the Ministry of State previously lacked formal policies due to its direct link to the presidency.
“The Ministry of State, prior to my going there, had no policy, and the reason was because it is the office of the president, and you can’t restrict the office of the president.” However, with President Joseph Boakai’s approval, new policies have been implemented.
Highlighting another milestone, she noted, “For the very first time at the Ministry of State, the Internal Audit Agency has a representation there. That has never happened in the past.”
The Audit:
The GAC audit disclosed that the Ministry of State has been paying these “unverified employees” a combined $36,000 monthly—funds not budgeted for—by diverting money from a “consultancy” line item. Despite being granted extra time before the report’s publication, the ministry did not provide the audit team access to the 74 individuals in question.
The GAC’s report notes that the Ministry of State’s supplementary payroll system exceeded its approved budget by $3,506,271 during the audited period. The auditors also identified a $4,537.69 discrepancy between the gross salary listed in payroll records and actual personnel documentation.
Further findings revealed that $76,440 in unpaid salaries—intended for 74 staff members whose employment could not be verified—remained in the ministry’s account instead of being voided as required. The report also criticized the ministry for failing to maintain proper payroll records, including approved monthly payroll journals, debit instructions, and supporting bank statements for transactions totaling $7,933,573.01 (USD) and L$964,766.21 (LRD).
