GHANA AUDIT SERVICE
GHANA

Independence

The Ghana Audit Service is established on a legal base as the supreme audit institution of the Confederation bound only by the constitution and the law. The Auditor-General of Ghana is the head of the Ghana Audit Service

The various conditions of service of the Auditor General to secure independence are:

The Auditor-General or any person appointed by him shall upon the examination of the accounts of the body or institution, express his opinion as to whether the accounts present fairly financial information in accordance with the applicable statutory provisions, stated accounting policies of the Government and is in accordance with generally accepted accounting standards and essentially consistent with that of the preceding year.

The Auditor-General shall, upon receipt of the annual statement of public accounts required, under sections 40 and 41 of the Financial Administration Decree, 1979 (S.M.C.D. 221), to be made by the Controller and Accountant-General, examine the statement and certify whether in his opinion the statements present fairly financial information on the accounts in accordance with accounting policies of the Government and consistent with statements of the proceeding year in accordance with best international practices, and may state such reservation or comment that he considers necessary.

 The Auditor-General may in addition to the audit of public accounts, carry out in the public interest such special audits or reviews as he considers necessary and shall submit reports on the audits or review undertaken by him to Parliament.

 

Jurisdiction

The Auditor General’s audit competence extend to the following:

 

Powers

Preliminary remark: The Auditor General's powers are limited to the federal level. The Public Accounts of Ghana and of all public offices, or any public corporation or other body or organixation established by an Act of Parliament shall be audited abd reported on by the Auditor-General. The Auditor-General or any person authorised or appointed for the purpose by the Auditor-General shall have access to all books, records, returns and other documents relating or relevant to those accounts. In the performance of his functions under this Act or any other law the Auditor-General—

(a) shall not be subject to the direction or control of any other person or authority;

 

(b) may disallow any item of expenditure which is contrary to law and surcharge—

 

This shall not preclude the President, acting in accordance with the advice of the Council of State, from requesting the Auditor-General in the public interest, to audit, at any particular time, the accounts of any such body or organisation.

 

Audit Procedures and Functions

The public accounts of Ghana and of all public offices or organisation established by an Act of Parliament shall be audited and reported on by the Auditor-General. For this purposes the Auditor-General or any person authorised or appointed for the purpose by the Auditor-General shall have access to all books, records, returns and other documents including documents in computerised and electronic form relating to or relevant to those accounts. The public accounts of Ghana and of all persons and institutions should be kept in such form as the Auditor-General shall approve and shall be subject to review by the Auditor-General. An internal auditor of an organisation or body shall submit a copy of each report issued as a result of internal audit work carried out to the Auditor-General. All financial and accounting systems in respect of the accounts shall be subject to prior approval of the Auditor-General and any change in such system shall be notified to the Auditor-General and shall be subject to prior approval before implementation. Any head of a public institution or other body subject to auditing by the Auditor-General who fails to comply with this is liable to be surcharged with the cost of any loss occasioned by defective internal controls of auditing.

The Bank of Ghana, after the end of the first six months of its financial year; and after the end of its financial year, submit to the Auditor-General for audit, a statement of its foreign exchange receipts and payments or transfers in and outside Ghana.

In respect of the accounts of a statutory corporation, a state enterprise or a public commercial institution operating under its own enactment, the Auditor-General or any person appointed by him shall upon the examination of the accounts of the body or institution, express his opinion as to whether the accounts present fairly financial information in accordance with the applicable statutory provisions, stated accounting policies of the Government and is in accordance with generally accepted accounting standards and essentially consistent with that of the preceding year.

 

Administrative Functions and Miscellaneous

The Auditor-General may in addition to the audit of public accounts, carry out in the public interest such special audits or reviews as he considers necessary and shall submit reports on the audits or review undertaken by him to Parliament.

The Auditor-General examines the public and other government accounts and shall ascertain whether in his opinion —

(a) the accounts have been properly kept;
(b) all public monies have been fully accounted for, and rules and procedures applicable are sufficient to ensure an effective check on the assessment, collection and proper allocation of the revenue;
(c) monies have been expended for the purposes for which they were appropriated and the expenditures have been made as authorised;
(d) essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public property; and
(e) programmes and activities have been undertaken with due regard to economy, efficiency and effectiveness in relation to the resources utilised and results achieved.