Investigating the impact of implementing payroll verification, irregularities in the public sector in the Ministry of Education, Arts and Culture in Kavango East region

Abstract

The purpose of this study was to investigate the impact of implemented payroll verification practices aimed at preventing payroll irregularities within the Ministry of Education, Arts and Culture, with a specific focus on the Kavango East Region. The study employed a qualitative research approach within the Interpretivism paradigm, using a case study and exploratory design. The population included 18 employees from the Regional Office Directorate of Education, with a purposive sample size determined by data saturation. Data was collected using an interview guide and analysed thematically, with themes and subthemes emerging from the analysis. The findings reveal that the Ministry conducts an annual payroll verification process involving HR and finance personnel to eliminate "ghost staff" and improve payroll accuracy. This process includes physical headcounts, identity card verification, and cross-referencing payroll records with staff establishments. Participants reported that these measures have significantly reduced discrepancies, confining irregularities to minor administrative issues such as errors in staff transfers and overpayments to former employees. Since 2016, the Ministry’s enhanced verification procedures have notably decreased cases of payroll fraud. However, challenges such as logistical constraints, system failures, and absenteeism complicate the verification process. Additional issues include staff movements without proper transfers, language barriers, and insufficient transport, all of which hinder effective payroll management. Despite these challenges, the study confirms that payroll verification practices contribute to greater efficiency, accuracy, and financial integrity, ensuring the optimal use of government resources. Recommendations from the study include conducting regular payroll audits, improving data management systems, increasing HR staffing, and implementing biometric verification to further reduce payroll irregularities. Other suggested measures include strengthening internal verification processes, extending verification periods, and partnering with private sector experts to streamline operations and prevent unauthorized payments.