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TSC Mitigation Strategies of Salary Overpayment 

The Commission has adopted various preventive, control and recovery strategies as  well as sanctions to mitigate the risk of incurring salary overpayments.  

 Prevention strategies 

The Commission shall implement the following preventive mechanisms to minimize  occurrence of salary overpayments: 

  • Regularly sensitize secretariat staff and heads of institution about their  roles and responsibilities in curbing salary overpayments
  • Induction of all newly employed secretariat staff and heads of institution  on their roles and responsibilities in the prevention and control of salary  overpayments.

Control strategies 

The Commission shall put in place appropriate internal control measures to reduce  the occurrence of salary overpayments, which include but not limited to compiling  and timely submission of the entry and exit reports for immediate action. The  following strategies shall apply: 

(a)  Payroll verification 

  •  Human Resource and Personal Emolument shall verify IPPD DCSs  information against pay entries on payroll to ensure that there are no  salary overpayments.
  •  IPPD shall carry out pre-audit of the payroll to detect anomalies before  processing of the payroll.

(b) Payroll cleansing  

The commission shall update and maintain TIMIS data on real time basis in order to  validate teachers’ payroll. 

(c) Segregation of duties 

The commission shall assign various activities to different officers in order to create checks and balances. 

(d) System access rights 

The systems shall have access rights assigned to different personnel according to  their responsibilities.  

(e) Data analysis 

Analysis of prevalence of causes of salary overpayments shall be done and reports  on findings shared with the management for decision making. 

(f) Risk management 

Service areas shall identify risks in their processes, propose and implement mitigation  measures.  

(g) Internal audit 

The directorate of internal audit shall conduct periodic audits to:

  • Give assurance to the Board on the effectiveness of internal controls put in place. 
  • Ensure that management undertakes annual review of controls to monitor  and address emerging issues.

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