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The Controller and Accountant General�s Department (CAGD)has described IMANI Ghana�s analysis of its operations in 2014 as false. Policy Think Tank, IMANI Ghana named the CAGD as one of the worst public institutions in the country in 2014. A press statement signed by the Executive Director of IMANI Ghana noted that : �If there were two institutions that had perfected the art of making nonsense of all the reform efforts firmly established by the Fair Wages and Salaries Commission to rein in the haemorrhaging wage bill, it is certainly the Controller and Accountant General�s Department and the National Service Secretariat.� It said �apart from busily padding the ghost pay roll with more ghosts, the CAGD had refused to allow technology, transparent technology to fix the mess in the public payroll.� However a press statement issued by the CAGD noted that : �there were many factual inaccuracies in the statement as some of the comments made do not reflect� the department�s �business processes and procedures.� It further stated that the conclusions derived from the analysis � do not portray the true picture of the management of the Central GoG payroll managed by the CAGD.� The department therefore stated that the recommendations made in the statement can therefore not be the right prescription to successfully address the payroll challenges. The government has been struggling to clean the payroll system, which is believed to contain �ghost names.� President John Dramani Mahama recently inaugurated a four member Ministerial Committee to oversee the implementation of an improved Payroll Management system.