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CHAPTER ONE 1.

0 INTRODUCTION
1.1 Background of the study That there is a serious problem of lacking accountability and transparency in the public service is not only well known but fairly documented. General and specific observations within the service and comments from international bodies like World Bank (WB), Transparency International (TI), all seem to suggest that the problem is not only real but also enduring. A considerable body of literature has developed, particularly examining the nature of governmental accounting and financial reporting. Research in this category typically explains the practical application of accounting standards in the governmental settings, discusses currently unresolved governmental accounting issues, and or questions current practices in governmental accounting and financial reporting (Aruwa, 2002; Giroux and Apostolou, 1991; Granof and Mayper, 1991; Hay and Antonio, 1990; Raman and Wilson, 1990; Ingram, Raman, and Wilson, 1989; Lewis, Patton, and Green, 1988; and Ingram, Raman, and Wilson, 1987). Some of the major issues identified include: a perceived gap in the information content of government financial report and information need of users and lack of external accountability (Aruwa, 2002), the need to integrate budgeting, accounting and financial reporting and that a strong and enduring relationship exists between government accounting and budgeting (Chan, 1992), and the need to reform budgeting processes in view of large budget variances (Granof and Mayper, 1991). Chan (1992) rightly captured the state of the governmental accounting system;

Problem Statement The present accounting systemis not capable of ensuring that the goods and services procured by governments are necessary; that expenditures are reasonable, that adequate care and safeguards are exercised over government resources, that the system avoids waste and use of unproductive procedures, and that revenues are adequately mobilised and collected

The Public Accounts Committee (PAC, 2000) also put forward their experience it transpired frequently in evidence given to the public Accounts Committee that queries raised at audit are often ignored by the ministry concerned. However, ministries were not always aware that attending to matters raised during audit could help improve their procedures The government financial reporting function seems to have been subjected to the greatest amount of criticism in recent years with regard to its information content and its apparent inability to meet the assumed need of a variety of user-groups. In addition, individuals and institutions outside the government have become virtually interested in the financial activities and status of governments. Example of such users includes creditors, citizen groups (i.e. taxpayers, service recipients or voters), business enterprises and others, yet the Government Financial Reports remain the singular picture of the resources entrusted, how the resources are employed during a fiscal year, and in what form the resources are now held.

However, there are overwhelming calls on government to shift emphasis from traditional stewardship financial reporting to the presentation of more informative Government Financial Statements. Gary (1992) observes that various persons who have written on the subject of financial reporting in the Federal Government have termed it antiquated, fragmented, incomplete, unreliable and lacking timeliness Gary further submits that to a person schooled in government accounting, the Government Financial reporting is disgraceful. All of these epithets may have merit, especially in respect of the statutory background of government accounting, the adequacy of the information content and the extent to which it satisfies public accountability criteria. Morey (1926) acknowledged that many errors of principle will be committed if there are no material modification to the public accounts, in adopting private sector accounting procedures. In addition, if relevant information contained in Government Financial Statements could provide financial information, the timing of publication can impair its reliability, completeness, and usefulness and so adversely affect users of Published Government Financial Statements (Oshisami, 1994). These observations and opinions typified above have several implications. A foremost implication is that the existing accounting, financial, administrative, legal and social ingredients have not been effective in promoting the desired culture of accountability and transparency in the public service. As all those elements remain in place and for the fact that any measure, aimed at improving accountability has to build on them, this research is intended to examine them more closely with a view to providing further insights into their current status and prospects for remedial action

1.3 Research questions Does the financial reporting apparatus of government meets the minimum accountability criteria? What factors mitigate or contribute to the financial reporting system contribution to government accountability? How can government financial reporting system be improved to enhance it role in public accountability?

1.4 Objectives of the study 1.4.1 Main objectives The study is aimed at examining Fiscal accountability, Managerial accountability, Programme accountability, and Individual accountability within the context of the role of government financial reporting in public accountability in Ghana.

1.4.2 Specific objectives In practical essence, the research shall attempt to achieve the following objectives: To ascertain if the financial reporting apparatus of Government meets the minimum accountability criteria; To identify the factors that contribute or mitigate the financial reporting system contribution to Governmental accountability;

To suggest improvements on Government Financial reporting system that could enhance its role in public accountability

1.5.10 Scope and Limitation of the study The study is focused on examining Fiscal accountability, Managerial accountability, Programme accountability, and Individual accountability within the context of the role of government financial reporting in public accountability in Ghana. The study will focus on the Controller and Accountant-General's Department and the Audit Service as these are the two main institutions the entire government reporting and accountability rest on . It is envisaged that there may be
some issues of non- cooperation from staff with respect to questionnaire answering. Secondly, direct application of would-be findings to non-public sector institutions will be misplaced because this will be a case study.

1.7 Significance of the study The study will help the researchers to understand Fiscal accountability, Managerial accountability, Programme accountability, and Individual accountability within the context of the role of government financial reporting in public accountability in Ghana. The research will provide the basis for the organization to review the Fiscal accountability, Managerial accountability, Programme accountability, and Individual accountability within the context of the role of government financial

reporting in public accountability in Ghana. The research will throw light on public sector Accountability and the theories backing it. The research will become a corner stone on which further researchers in the field of public sector finance will be built on.

1.8 ORGANISATION OF THE STUDY The study will be organized in five chapters. Chapter one will be the introduction and include background of the study, statement of the problem, research questions, research objectives, research methodology, limitation of the study, etc. Chapter two will cover literature review. The third chapter will cover research methodology which will cover areas such as research design, population, sample and sampling techniques, instruments, and data collection procedure and data analysis. Chapter four will cover data presentation and analysis of findings. The last chapter will cover summary, conclusion and recommendations.

CHAPTER TWO
LITERATURE REVIEW

2.0 Introduction the following topics would be critically examined as basis for the study: 2.1 Legal framework of Government Accounting 2.2 Objectives of Government Accounting 2.3 Government Financial Statements and Uses 2.4 Form and Content of accountability 2.5 Summary of Literature

2.1 LEGAL FRAMEWORK OF GOVERNMENT ACCOUNTING The public sector accounting in Ghana is rooted in a number of legal instruments, which sets the general framework for the total financial management, government accounting and financial reporting. The legal instruments at the national level include: The Constitution of Ghana, 1992, the Financial Administration Act(FAA), 2003, Financial Administration Regulation (FAR),2006, the Audit Service Act,2000; and the Annual Appropriation and Supplementary Appropriation Acts. Anyafo (1994) notes that these legal instruments constitute the statutory bed rock upon which the government accounting manuals, treasury circulars, and federal financial regulations and states financial instructions are founded. However, financial regulations and financial instructions provide for the control and management of public finances at the federal level and for the audit of the accounts of individual states, respectively. The financial memoranda regulate the local governments accounting. According to Oshisami (1992), the Constitution covers the following key areas in government accounting: The operation of funds, the external controls for operating the accounting system in terms of audit and investigations, and the appropriation procedure.

The Financial Administration Act (FAA), 2003 governs the management and operation of government funds. In addition the Act regulates the accounting system, the books of accounts to be maintained and the procedures to be followed in the preparation of accounts and government financial statements (Anyafo, 1994). Perhaps, the most important aspect of the Act is that it regulates the accounting format and basis of accounting for the preparation of government accounts. The Audit Service Act of 2000 provides for the Audit and accountability for the public funds of government in Ghana. The Audit Service Act of 2000 sets out the duties of the Auditor-General for the nation. The constitution, the Financial Administration Act,2003 and the Audit Service Act, 2000 mandate the Accountant-General of the nation to sign and present, within a period of seven months after the close of each financial year, to the Auditor-General for the nation the accounts showing the financial position of the republic of Ghana on the last day of such financial year. The Audited financial statements are thereafter presented to the public accounts committees of the Parliament . Appropriation Acts are enacted annually for the purpose, not only for regulating financial and accounting matters, but principally to provide for the issue from the Consolidated Fund such sums of money as demanded justifiable for the recurrent expenditure including contribution to the Oil Fund for capital projects for the service of the nation. The Constitution authorises the President to make withdrawals from the Consolidated Fund of the sum necessary to meet the expenditure and the appropriation of those sums for the purpose specified therein. The legal instruments of Government accounting are not without criticisms in respect of certain stipulations. The mandatory use of cash basis accounting as specifically

mandated by the Financial Administration Act,2003 , have been criticised variously by Ngwu (1999), Chan (1992), Oshisami (1992), Gary (1992), and National Council on Governmental Accounting (NCGA, 1981) of USA. This provision in its present state makes the accrual basis of accounting illegal. They posit that the present general application of cash basis of accounting may not entirely permit the Government financial reports to achieve its objectives. They contend that Cash basis of accounting is adjudged useful for short term fiscal control whereas Accrual basis of accounting is the superior method for the economic resources of any organisation; it results in accounting measurements based on the substance of transactions and events rather than merely when cash is received and disbursed, and thus enhances their relevance, neutrality, timeliness, completeness and comparability. NCGA recommends use of the accrual basis to the fullest extent practicable in the Government environment. However, the report of research

conducted by Likireman and Vass (1984) on government expenditure recommended continued adoption of cash basis of accounting by government. The Financial Administration Act,2003 also requires the preparation of government accounts on fund basis. In essence, all funds of a government must be classified into one of three fund categories: Governmental, proprietary, and fiduciary, or expendable and nonexpendable funds. The category of a fund determines the type of accounting and financial reporting that is accorded the activities conducted, assets owned or held, and liabilities incurred by that particular fund (Tackie-Yaoboi, 2008). A question arose as to whether each fund should also constitute a reporting entity, considering the voluminous annual report resulting from this practice. Critics further argue that reporting by fund creates a fragmentary and incomprehensible picture of government

finances. Chan (1992) opines that this practice, however justifiable on grounds of stewardship, legal and contractual compliance, certainly, it is not user-friendly- it produced comprehensive reports that are not comprehensible.

2.2 OBJECTIVES OF GOVERNMENT ACCOUNTING Ghanaian system of government accounting has its roots from the British colonialists who were confronted with accounting and reporting problems that required resolution without the assistance of professional accounting standard-setting organisations (Anyafo, 1994). The primary focus of financial accounting and reporting in those early days was determining whether cash, usually generated from general tax levies support current operating activities, was collected in amounts that at least equalled the cash paid for those purposes and whether laws restricting the collection and expenditure of public funds were followed by those who administered the programmes. Holder (1992) submits that the primary users of such reports were the administrators and legislative representatives of government that were guided by that information in performing their duties. Holder (1992) opines that little thought was originally given to the usefulness of the information content of Government Financial Statements for external accountability. In the light of Financial Administration Act No. 654 2003, Tackie-Yaoboi (2008) states the objectives of government accounting as: To ensure that a full account is made to the legislature on management of public finances and that its financial control as prescribed by the operated in accordance with the provisions of the Constitution of the Republic of Ghana; and

To enable the Accountant-General to present to the Auditor-General for audit purposes, the accounts showing fully the financial position as at the last day of each financial year of the Consolidated Revenue Fund and all other Government funds. In essence, the purpose of government accounting is to provide information about

the economic and financial affairs of government agencies, institutions and units. It is tailored to emphasize the use of funds provided to accomplish objectives designed in the best interest of tax payers. However, use of funds requires stewardship reporting, which preclude external reporting by the government. Similarly, Glyn (1987) reports that in Australia, the report of the committee on Public Sector Accounting stated the primary objectives of accounting in the public sector organisations as provision of information necessary for management controls and public accountability. Glyn (1987) relates these objectives to include: To provide information useful for determining and predicting the flows, balances and requirements of short-term financial resources of the government unit; To provide information useful for determining and predicting the economic condition of the government unit and changes therein; To provide financial information useful for monitoring performance under terms of legal, contractual and judicial requirements; To provide financial information useful for planning and budgeting and allocation of resources on the achievement of operational objectives; and To provide information useful for evaluating managerial and organisational performances.

Comparatively, lacking in the legal requirement of financial reporting in the Ghanaian context is the external reporting by government. After considering the governmental environment and users needs, Governmental Accounting Standard Board (GASB) of USA (1987) proposed the following objectives: Financial reporting should assist in fulfilling governments duty to be publicly accountable and should enable users to assess that accountability; Financial reporting should assist users in evaluating the operating results of the government entity for the year; and Financial reporting should assist users in assessing the level of services that can be provided by the government entity and its ability to meet its obligations as they become due. It is however observed that what is published by the Nigerian government varies greatly in the relative emphasis given to each of these objectives and functions. The importance of using Published Government Financial statements as a vehicle for public accountability through meeting external reporting requirements has been steadily increasing, yet the financial reporting requirement have not changed from what were the practices in the colonial period. A comparison of Ghanaian Governmental Accounting system and the United Nations model for Government Accounting further highlights the areas of discrepancies (Ngwu, 1999): Cash accounting seems to constrain the realization of Accounting system being capable of serving the basic financial information needs of development, programme-planning and appraisal of performance in physical and financial terms, planning programming budgeting system (PPBS) and the accrual basis of accounting need

to be firmly implemented for the accounts to provide financial data useful for economic analysis and reclassification of government transactions to assist in development of national accounts. 2.3 GOVERNMENT FINANCIAL STATEMENTS AND USES The five Audited Financial Statements made available by the Auditor-General of Ghana represents the authentic and legal financial position of government at any time. These financial statements include, Consolidated Revenue Fund (CRF), Statements of Revenue, Statement of Recurrent Expenditure, Statement of Assets and Liabilities, and the Development Fund. All of the financial data in these publications contain up-to-date figures. The five statements conform to the basic minimum which should be prepared for government, under operational criteria: the balance sheet, statement of operations, statement of sources and operation of funds. However, the five statements suffer from some technical deficiencies in three areas (Oshisami, 1992): finalisation of accounts for publication, the presentation format, and the inadequacies inherent in the application of cash basis of accounting without supplementary information. Although the federal government supplies additional information, but do not remove all the inadequacies. It is held also that a presentation of financial statements for the year without budgetary comparisons is first of all not in conformity with standard accounting principles and practice, and is generally considered short of full disclosure (Anyafo, 1994). In the corporate report (1975) published in the United Kingdom, the users of corporate reports are defined as: Having a reasonable right to information concerning the

reporting entity. We consider that such rights arise from the public accountability of the entity whether or not supported by legally enforceable powers to demand information. The National Council on Governmental Accounting (NCGA, 1981) of USA sponsored research paper identified many internal and external groups (and uses) as potential users. The Governmental Accounting Standard Board (GASB, 1987) of USA however, following the approach similar to that of Financial Accounting Standard Board (FASB, 1978) and the American Institute of Certified Public Accountants (AICPA, 1974) paper group on the objectives of financial statement, focused on external users who have limited authority, ability or resources to obtain specific information. Ngwu (1998) identified internal users (and uses) of Government financial reports as Government, Public official, and Trade unions. Chan (1992) equally identifies external users of Government financial statements as: Citizens group: as service recipients, as voters, and as taxpayers; Legislative and oversight officials, Investors and Creditors, and other external users. Hay and Antonio (1990) observe that interviewees indicated that notes disclosures on government financial reports should be concise and contain essential information. In particular, the respondents (users) were interested in information regarding events that may materially affect the statements after balance sheet date: contingent liabilities and instances of non-compliance with laws, regulations and agreement. Another disclosure that users would like to see is material differences between the original budget and the final budget (due to supplementary appropriations). In addition, users states that if budget and GAAP reporting differences are not reconciled on the face of the statements, only material differences need to be disclosed in the notes. Users recommended that for each major fund,

a five year history be provided regarding each major revenue source and a five-year expenditure history for each major fund by function, program, or other category, and additional disclosures regarding assets and liabilities are necessary

2.4 FORM AND CONTENT OF ACCOUNTABILITY By the nature of accountability, all those who have any role to play at any point in the organisational process carry the responsibility to account for actions undertaken (United Nations Development Programme, UNDP, 1996). Furthermore, accountability is enhanced by the extent to which the duty to answer is discharged. Oral representation or verbal account of actions represent the minimum and weakest form in the discharge of responsibility for accountability, it becomes strengthened and even stronger if account is documented in writing and backed by supporting documents to evidence claims in the account. The form and content of accountability is further enhanced by procedural influences such as timeliness (or report authentication and communication) as well as the process (details of form and content). Accountability and transparency are inseparable. The mutually reinforcing transparency is worthless if it does not match appropriate accountability for use of discretion; and accountability is meaningless if it does not spring from transparent medium. Four important criteria are regarded as basic to public service accountability. These include Fiscal accountability, Managerial accountability, Programme accountability and Individual accountability (UNDP, 1996). Fiscal accountability is concerned with adherence to applicable laws and regulations, consistency with appropriate accounting principles and traditions, accuracy and fairness of reports; and complete legitimacy of expenditure. Managerial accountability deals with the generation of essential information for decision

making, and the need for economy, efficiency, and effectiveness of operations. Programme accountability is broadly concerned with overall evaluation of programme impact and the extent to which intended goals and aspirations are attained. Individual accountability is related to the personal qualities and conduct demonstrated by accountable officers, it involves such attributes as commitment, honesty, trust, probity and integrity. It is held that individual accountability enhances overall transparency (UNDP, 1996). It is also useful to note that the foregoing criteria serve to define the dimensions of accountability. The existence of procedures and regulations; the maintenance of adequate records and books of account, prompt generation of credible reports, the compliance with every pertinent provision or personal quality of moral and financial rectitude cannot singularly ensure accountability. All have to go concurrently.

2.5 Summary of literature review The level of accountability and transparency in the public service has serious implications for economic and social development. The capacity for efficient service delivery also depends on the honesty and integrity of the public service. The extent to which each element of accountability has to be strengthened to provide necessary and sufficient inducement for strong accountability should form the primary concern of such improvement.

RESEARCH METHODOLOGY 3.1 Introduction


This chapter looks at the methodology employed for this research, and sourcing of data. 3.2 Population The target population for the study was the staff of the Controller and AccountantGeneral's Department and Audit Service of Ghana. The population of the study was 124 staff

3.3 Sample size A sample size of One hundred and twenty- four employees at the Controller and Accountant-General's Department and Audit Service of Ghana was selected for the study.

3.4 Sampling technique A systematic random sample of the population of 102 was taken only as representative of the aggregation of the elements that comprise the research sample.

3.5 Sources of data Both primary and secondary data were used in this study. Primary data were sourced through the use of questionnaires evaluated to the staff of controller and accountant general department and Audit service while secondary data were sourced through the use of books from the library, articles from journal, and internet sources.

3.6 Research design This study made use of questionnaires, scale used to measure perception of respondents about government accountability and the use of both qualitative and quantitative techniques like statistical tools and the use of figures to give pictorial representation of findings.

3.7 Quality control Data collected from the study will be handled with care, grouped, coded and classified in other to ensure that errors and mistakes are minimized. The focus of quality control is
to ensure that the process of data collection and data collected are error-free or error is minimized to the barest minimum. This means that data collected from the study will be handled with care, grouped, coded and classified in a manner that will ensure errors and mistakes are minimized.

3.8 Data analysis The procedures employed for data analysis were based on responses from the likertscale measures. The analysis tools used include mean, and use of tables for data presentation. The cut-off mean of 45.0 was determined along the following logic. The sum of weights 5,4,3,2 and 1 is 15 which when divided by 5 (number of response categories) yields 3.0. Since there are 15-items, the mean will be 45.0 (3.0 X 15)

3.9 Type of statistical test The study tested for the standard deviations, standard means, and averages to understand the relationships between responses given by respondents.

3.10 Data presentation

It will involve the use of descriptive statistics in the form of frequency tables and diagrams.
Data presentation will look at the procedures and the manner in which data collected would be arranged and presented in a meaningful manner for easy understanding. The researchers will make use of descriptive statistics in the form of frequency distribution tables and diagrams.

3.11 Limitation of the methodology Data gathering was a very big headache during the research.

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Welcome to Ghana Audit Service

Audit Service of Ghana is a constitutional body under the direction of a seven (7) member governing board . The Service is headed by the Auditor General who is mandated to audit the public accounts of Ghana and all public offices including Metropolitan, Municipal and District Assemblies, Public Corporations and Organisations established by an Act of Parliament and report the findings to Parliament. Audit Service is therefore the monitoring and accountability organ of the state, and the Supreme Audit Institution (SAI) of Ghana.

The 1969 Constitution made it an oversight body to promote good governance, ensure accountability and transparency in the Public Sector and Article 188 of the 1992 Constitution reaffirms this position. Thus, Audit Service is the only institution mandated by the Constitution to monitor the use and management of all public funds and report to Parliament.

HIGHLIGHTS BANKS DENY GHANA ROAD FUND TIMELY ACCESS TO REVENUE: 21 March 2012
A special audit report on the Ghana Road Fund revealed that fuel levy totalling GH 30.77million were held on by two banks between September 2008 and June 2010. This denied the Road Fund the needed reven...[ Read More ]

CAPITATION GRANT OF GH 13, 910 USED FOR PTA MEETINGS: 14 March 2012
The Accra Metro Education Directorate of the Ghana Education Service for two academic years imposed levies totaling GH 13, 910 on the capitation grant to pay for Parent Tea... [ Read More ]

ARTICLES / FEATURES

DVLA WILLFULLY VIOLATES PROCUREMENT ACT [13/3/2012] A special audit report of the Auditor-General has revealed that from January 2008 to December 2009, the Driver, Vehicle and Licensing Authority (DVLA) willfully violated the Pub...read more

ESTABLISHMENT Audit Service was established in 1910 by the colonial government and was called the Audit Department. It was headed by a Director. In the 1950s, the name was changed to AuditorGeneral's Department. On 22nd August 1969, the constitution of the 2nd Republic converted the department into the Audit Service headed by an Auditor-General. This was to increase the degree of independence of the Service. The 1992 Constitution (Article 187, 188, 189) and the Audit Service Act 2000, (Act 584) reaffirms provisions made in the 1969 Constitution. GOVERNING BODY A seven-member body called Audit Service Board governs the Audit Service. The President in consultation with the Council of State appoints the chairman and four other members of the Board. The Auditor-General and the head of Civil Service or his representative are automatic members of the Governing Board. MISSION STATEMENT The Audit Service exists to promote good governance in the areas of transparency, accountability and probity in the public financial management system of Ghana by auditing to recognized international auditing standards, the management of public resources and reporting to Parliament. VISION The vision of Audit Service is to be one of the leading Supreme Audit Institutions in the world, delivering professional, excellent, and cost effective auditing services.

STRATEGIC OBJECTIVES The seven strategic objectives listed below, underpin the Audit Service's vision and mission statements

1. To implement the provisions in the 1992 Constitution and the Audit Service Act 2000 (Act 584) and the Audit Service regulations (constitutional instrument number CI 56) towards the financial, administrative and operational independence of the Audit Service. 2. To introduce and implement human resource policies and practices that promote the recruitment, training, career development, motivation, empowerment, advancement and retention of high professional calibre staff. 3. To promote increased accountability, probity and transparency in the management and utilization of public resources by applying modern and emerging auditing techniques. 4. To establish and operate quality control standards and performance assessment, monitoring and reporting policies and procedures to promote cost effective and efficient delivery of auditing services. 5. To increase audit coverage and to produce regular and timely audit reports on all areas mandated by the Constitution and the Audit Service Act and promptly make such reports accessible to interested parties and stakeholders. 6. To provide the enabling environment, facilities and logistical support needs to ensure optimal performance by all staff of the Service. 7. To improve and sustain communication and cooperation between the Audit Service and its clients, other professional bodies, Parliament and the accountability and good governance agencies.

WHAT WE DO
Article 187(5) of the 1992 constitution states that "The Auditor-General shall, within six months after the end of the immediately preceding financial year to which each of the accounts mentioned in clause (2) of this article relates, submit his report to parliament and shall, in that report, draw attention to any irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament."

MANDATE OF THE AUDITOR-GENERAL By Article 187(2) of the constitution, the Audit Service carries out among other duties, the auditing of: a) The public accounts of 1.Central Departments Judiciary Municipal, of Chiefs Ghana, and and and which Agencies or District Traditional include: Government; (MDAs); Courts; 4.Parliament Assemblies. Councils.

2.Ministries, 3.The b) c) The Metropolitan, Houses

d) Public Educational Institutions. e) Governing boards: Bodies established with public funds including corporations, companies and other enterprises. f) Public offices established by the constitution and other public offices as defined by Article 295 of the 1992 constitution. g) An entity established with public funds or an act of Parliament e.g. GETfund, Road fund, NHIS. h) Half yearly foreign exchange receipts & payments statement of the BoG for the periods ending June 30 & Dec 31.

AUDITING FUNCTIONS The 1992 Constitution and the Audit Service Act 2000 (Act. 584) require varieties of audits, which are consistent with international standards, which the Audit Service must perform. These are: Financial Audit / Regularity Audit Performance/Value For Money Audit. Forensic Audit Environmental Audit. IT/Computerised Systems Audit Payroll Audit

OUR WORK BY SECTOR


The Audit Service is made up of five (5) departments. A Deputy Auditor-General (DAG) heads each department. These departments are:

Central Government Audit Department (CGAD)


The CGAD, has the primary responsibility for the audit of all the Ministries, Departments and Agencies (MDAs) of Central Government, including Ghanas foreign missions abroad. For this purpose, the Audit Service has offices in most MDAs in Accra. At the Regional and District levels, audits of MDAs are carried out by our offices located in those regions and districts.

Commercial Audit Department (CAD)


The CAD is responsible for the audit of Public Boards, Corporations, the Bank of Ghana, tertiary and other Statutory Institutions.

Educational (EIDA)

Institutions

and

District

Assemblies

EIDA is responsible for the audit of the following entities: 1. All Metroplitan, Municipal and District Assemblies. 2. Pre-University public Educational Institutions. 3. Traditional Councils

Performance Audits Department (PAD)


This department is made up of three sections, namely:

Performance Audit Special Funds Audit, and Information Technology Audit

Section 13(e) of the Audit Service Act 2000, (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy, efficiency and effectiveness in the use of resources.

OUR WORK BY SECTOR


The Audit Service is made up of five (5) departments. A Deputy Auditor-General (DAG) heads each department. These departments are:

Central Government Audit Department (CGAD)


The CGAD, has the primary responsibility for the audit of all the Ministries, Departments and Agencies (MDAs) of Central Government, including Ghanas foreign missions abroad. For this purpose, the Audit Service has offices in most MDAs in Accra. At the Regional and District levels, audits of MDAs are carried out by our offices located in those regions and districts.

Commercial Audit Department (CAD)


The CAD is responsible for the audit of Public Boards, Corporations, the Bank of Ghana, tertiary and other Statutory Institutions.

Educational (EIDA)

Institutions

and

District

Assemblies

EIDA is responsible for the audit of the following entities: 1. All Metroplitan, Municipal and District Assemblies. 2. Pre-University public Educational Institutions. 3. Traditional Councils

Performance Audits Department (PAD)


This department is made up of three sections, namely:

Performance Audit Special Funds Audit, and Information Technology Audit

Section 13(e) of the Audit Service Act 2000, (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy, efficiency and effectiveness in the use of resources.

OUR WORK BY SECTOR


The Audit Service is made up of five (5) departments. A Deputy Auditor-General (DAG) heads each department. These departments are:

Central Government Audit Department (CGAD)


The CGAD, has the primary responsibility for the audit of all the Ministries, Departments and Agencies (MDAs) of Central Government, including Ghanas foreign missions abroad. For this purpose, the Audit Service has offices in most MDAs in Accra. At the Regional and District levels, audits of MDAs are carried out by our offices located in those regions and districts.

Commercial Audit Department (CAD)


The CAD is responsible for the audit of Public Boards, Corporations, the Bank of Ghana, tertiary and other Statutory Institutions.

Educational (EIDA)

Institutions

and

District

Assemblies

EIDA is responsible for the audit of the following entities:

1. All Metroplitan, Municipal and District Assemblies. 2. Pre-University public Educational Institutions. 3. Traditional Councils

Performance Audits Department (PAD)


This department is made up of three sections, namely:

Performance Audit Special Funds Audit, and Information Technology Audit

Section 13(e) of the Audit Service Act 2000, (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy, efficiency and effectiveness in the use of resources.

OUR WORK BY SECTOR


The Audit Service is made up of five (5) departments. A Deputy Auditor-General (DAG) heads each department. These departments are:

Central Government Audit Department (CGAD)


The CGAD, has the primary responsibility for the audit of all the Ministries, Departments and Agencies (MDAs) of Central Government, including Ghanas foreign missions abroad. For this purpose, the Audit Service has offices in most MDAs in Accra. At the Regional and District levels, audits of MDAs are carried out by our offices located in those regions and districts.

Commercial Audit Department (CAD)


The CAD is responsible for the audit of Public Boards, Corporations, the Bank of Ghana, tertiary and other Statutory Institutions.

Educational (EIDA)

Institutions

and

District

Assemblies

EIDA is responsible for the audit of the following entities: 1. All Metroplitan, Municipal and District Assemblies. 2. Pre-University public Educational Institutions. 3. Traditional Councils

Performance Audits Department (PAD)


This department is made up of three sections, namely:

Performance Audit Special Funds Audit, and Information Technology Audit

Section 13(e) of the Audit Service Act 2000, (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy, efficiency and effectiveness in the use of resources.