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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 system…is 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.

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

1.4 Objectives of the study 1.2 Specific objectives In practical essence.4. . 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. Managerial accountability.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? 1.1 Main objectives The study is aimed at examining Fiscal accountability.1. Programme accountability.4. and Individual accountability within the context of the role of government financial reporting in public accountability in Ghana.

10 Scope and Limitation of the study The study is focused on examining Fiscal accountability. direct application of would-be findings to non-public sector institutions will be misplaced because this will be a case study. Managerial accountability. 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 . Secondly. Managerial accountability.7 Significance of the study The study will help the researchers to understand Fiscal accountability. 1.• To suggest improvements on Government Financial reporting system that could enhance its role in public accountability 1. and Individual accountability within the context of the role of government financial reporting in public accountability in Ghana. Programme accountability. The research will provide the basis for the organization to review the Fiscal accountability. Programme accountability. Managerial accountability. It is envisaged that there may be some issues of non. Programme accountability.5. and Individual accountability within the context of the role of government financial reporting in public accountability in Ghana.cooperation from staff with respect to questionnaire answering. and Individual accountability within the context of the role of government financial .

The third chapter will cover research methodology which will cover areas such as research design. research objectives. statement of the problem. and data collection procedure and data analysis. population. The last chapter will cover summary. conclusion and recommendations. CHAPTER TWO LITERATURE REVIEW . research questions. The research will become a corner stone on which further researchers in the field of public sector finance will be built on. etc. 1. instruments. sample and sampling techniques. research methodology.reporting in public accountability in Ghana.8 ORGANISATION OF THE STUDY The study will be organized in five chapters. Chapter two will cover literature review. Chapter four will cover data presentation and analysis of findings. The research will throw light on public sector Accountability and the theories backing it. Chapter one will be the introduction and include background of the study. limitation of the study.

3 Government Financial Statements and Uses 2. government accounting and financial reporting. and federal financial regulations and states financial instructions are founded. 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.2 Objectives of Government Accounting 2.1 Legal framework of Government Accounting 2. Financial Administration Regulation (FAR). 1992. the external controls for operating the accounting system in terms of audit and investigations. The legal instruments at the national level include: The Constitution of Ghana.2000. The financial memoranda regulate the local governments’ accounting.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. respectively.2. However.5 Summary of Literature 2. Anyafo (1994) notes that these legal instruments constitute the statutory bed rock upon which the government accounting manuals. treasury circulars.0 Introduction the following topics would be critically examined as basis for the study: 2.4 Form and Content of accountability 2.2006. 2003. the Constitution covers the following key areas in government accounting: The operation of funds. According to Oshisami (1992). the Audit Service Act. and the Annual Appropriation and Supplementary Appropriation Acts. and the appropriation procedure. the Financial Administration Act(FAA). .

The mandatory use of cash basis accounting as specifically . 1994). Perhaps.2003 and the Audit Service Act. 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 most important aspect of the Act is that it regulates the accounting format and basis of accounting for the preparation of government accounts.The Financial Administration Act (FAA). The legal instruments of Government accounting are not without criticisms in respect of certain stipulations. The Audited financial statements are thereafter presented to the public accounts committees of the Parliament . 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 Audit Service Act of 2000 sets out the duties of the Auditor-General for the nation. within a period of seven months after the close of each financial year. 2000 mandate the Accountant-General of the nation to sign and present. not only for regulating financial and accounting matters. 2003 governs the management and operation of government funds. Appropriation Acts are enacted annually for the purpose. The constitution. the Financial Administration Act. 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 Audit Service Act of 2000 provides for the Audit and accountability for the public funds of government in Ghana. 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.

neutrality. or expendable and nonexpendable funds. assets owned or held. proprietary. The category of a fund determines the type of accounting and financial reporting that is accorded the activities conducted. They posit that the present general application of cash basis of accounting may not entirely permit the Government financial reports to achieve its objectives. considering the voluminous annual report resulting from this practice. timeliness. This provision in its present state makes the accrual basis of accounting illegal. 2008). 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. The Financial Administration Act. completeness and comparability.2003 also requires the preparation of government accounts on fund basis. However. Gary (1992). NCGA recommends use of the accrual basis to the fullest extent practicable in the Government environment. all funds of a government must be classified into one of three fund categories: Governmental. Critics further argue that reporting by fund creates a fragmentary and incomprehensible picture of government . and National Council on Governmental Accounting (NCGA.mandated by the Financial Administration Act. have been criticised variously by Ngwu (1999). and fiduciary. and liabilities incurred by that particular fund (Tackie-Yaoboi. 1981) of USA. and thus enhances their relevance. In essence. Chan (1992).2003 . the report of research conducted by Likireman and Vass (1984) on government expenditure recommended continued adoption of cash basis of accounting by government. A question arose as to whether each fund should also constitute a reporting entity. Oshisami (1992). it results in accounting measurements based on the substance of transactions and events rather than merely when cash is received and disbursed.

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. usually generated from general tax levies support current operating activities. however justifiable on grounds of stewardship. In the light of Financial Administration Act No.it produced comprehensive reports that are not comprehensible. 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 . 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. 1994). certainly. The primary focus of financial accounting and reporting in those early days was determining whether cash. 2. Holder (1992) opines that little thought was originally given to the usefulness of the information content of Government Financial Statements for external accountability. 654 2003. legal and contractual compliance. 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. Chan (1992) opines that this practice. it is not ‘user-friendly’.finances.

contractual and judicial requirements. It is tailored to emphasize the use of funds provided to accomplish objectives designed in the best interest of tax payers. the purpose of government accounting is to provide information about the economic and financial affairs of government agencies. In essence. 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. • To provide information useful for determining and predicting the economic condition of the government unit and changes therein. 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. Glyn (1987) reports that in Australia. However. • To provide financial information useful for monitoring performance under terms of legal. Similarly. balances and requirements of short-term financial resources of the government unit. use of funds requires stewardship reporting.• To enable the Accountant-General to present to the Auditor-General for audit purposes. . institutions and units. which preclude external reporting by the government. Glyn (1987) relates these objectives to include: • To provide information useful for determining and predicting the flows. and • To provide information useful for evaluating managerial and organisational performances. • To provide financial information useful for planning and budgeting and allocation of resources on the achievement of operational objectives.

• Financial reporting should assist users in evaluating the operating results of the government entity for the year.Comparatively. planning programming budgeting system (PPBS) and the accrual basis of accounting need . 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. 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. A comparison of Ghanaian Governmental Accounting system and the United Nations’ model for Government Accounting further highlights the areas of discrepancies (Ngwu. programme-planning and appraisal of performance in physical and financial terms. 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. 1999): Cash accounting seems to constrain the realization of Accounting system being capable of serving the basic financial information needs of development. After considering the governmental environment and users needs. lacking in the legal requirement of financial reporting in the Ghanaian context is the external reporting by government. Governmental Accounting Standard Board (GASB) of USA (1987) proposed the following objectives: • Financial reporting should assist in fulfilling government’s duty to be publicly accountable and should enable users to assess that accountability.

and the Development Fund. 2. Although the federal government supplies additional information. and is generally considered short of full disclosure (Anyafo. and the inadequacies inherent in the application of cash basis of accounting without supplementary information. under operational criteria: the balance sheet.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. However. All of the financial data in these publications contain up-to-date figures. In the corporate report (1975) published in the United Kingdom. The five statements conform to the basic minimum which should be prepared for government. These financial statements include. the presentation format. the five statements suffer from some technical deficiencies in three areas (Oshisami. 1994). 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. Statements of Revenue. Statement of Recurrent Expenditure. Consolidated Revenue Fund (CRF). the users of corporate reports are defined as: “Having a reasonable right to information concerning the . 1992): finalisation of accounts for publication. statement of sources and operation of funds. Statement of Assets and Liabilities.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. statement of operations.

1974) paper group on the objectives of financial statement. We consider that such rights arise from the public accountability of the entity whether or not supported by legally enforceable powers to demand information. Legislative and oversight officials. users’ states that if budget and GAAP reporting differences are not reconciled on the face of the statements. ability or resources to obtain specific information. 1987) of USA however. only material differences need to be disclosed in the notes. following the approach similar to that of Financial Accounting Standard Board (FASB. and as taxpayers. In particular. 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. Users recommended that for each major fund. Another disclosure that users would like to see is material differences between the original budget and the final budget (due to supplementary appropriations). 1978) and the American Institute of Certified Public Accountants (AICPA.reporting entity. Investors and Creditors. 1981) of USA sponsored research paper identified many internal and external groups (and uses) as potential users. In addition. Chan (1992) equally identifies external users of Government financial statements as: Citizens group: as service recipients. and Trade unions.” The National Council on Governmental Accounting (NCGA. The Governmental Accounting Standard Board (GASB. Ngwu (1998) identified internal users (and uses) of Government financial reports as Government. 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. focused on external users who have limited authority. . as voters. Public official.

and additional disclosures regarding assets and liabilities are necessary 2.a five year history be provided regarding each major revenue source and a five-year expenditure history for each major fund by function. accuracy and fairness of reports. accountability is enhanced by the extent to which the duty to answer is discharged. 1996). 1996). Fiscal accountability is concerned with adherence to applicable laws and regulations. These include Fiscal accountability. Four important criteria are regarded as basic to public service accountability. 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). program. 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. Managerial accountability. Furthermore. Accountability and transparency are inseparable.4 FORM AND CONTENT OF ACCOUNTABILITY By the nature of accountability. The mutually reinforcing transparency is worthless if it does not match appropriate accountability for use of discretion. Programme accountability and Individual accountability (UNDP. and complete legitimacy of expenditure. Managerial accountability deals with the generation of essential information for decision . 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. and accountability is meaningless if it does not spring from transparent medium. consistency with appropriate accounting principles and traditions. or other category.

trust. . honesty. The existence of procedures and regulations. 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. it involves such attributes as commitment. the maintenance of adequate records and books of account. 2. All have to go concurrently. Individual accountability is related to the personal qualities and conduct demonstrated by accountable officers.making. 1996). and effectiveness of operations. and the need for economy. Programme accountability is broadly concerned with overall evaluation of programme impact and the extent to which intended goals and aspirations are attained. probity and integrity. efficiency. It is also useful to note that the foregoing criteria serve to define the dimensions of accountability.5 Summary of literature review The level of accountability and transparency in the public service has serious implications for economic and social development. prompt generation of credible reports. the compliance with every pertinent provision or personal quality of moral and financial rectitude cannot singularly ensure accountability. It is held that individual accountability enhances overall transparency (UNDP.

1 Introduction This chapter looks at the methodology employed for this research. The population of the study was 124 staff . 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.RESEARCH METHODOLOGY 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. . 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. 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. 3. articles from journal.3 Sample size A sample size of One hundred and twenty. 3.four employees at the Controller and Accountant-General's Department and Audit Service of Ghana was selected for the study. 3.3.5 Sources of data Both primary and secondary data were used in this study.6 Research design This study made use of questionnaires. and internet sources.

standard means. the mean will be 45.3. 3.0 was determined along the following logic. This means that data collected from the study will be handled with care. 3. grouped. The analysis tools used include mean. and averages to understand the relationships between responses given by respondents.2 and 1 is 15 which when divided by 5 (number of response categories) yields 3. Since there are 15-items.9 Type of statistical test The study tested for the standard deviations.8 Data analysis The procedures employed for data analysis were based on responses from the likertscale measures.10 Data presentation . and use of tables for data presentation. 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.3. The sum of weights 5.0 X 15) 3.7 Quality control Data collected from the study will be handled with care. coded and classified in other to ensure that errors and mistakes are minimized.0. grouped. The cut-off mean of 45.4. coded and classified in a manner that will ensure errors and mistakes are minimized.0 (3.

It will involve the use of descriptive statistics in the form of frequency tables and diagrams.11 Limitation of the methodology Data gathering was a very big headache during the research. 3. Enquiries / Comments • • • • • • • HOME ABOUT US WHAT WE DO OUR WORK BY SECTOR GUIDANCE & BEST PRACTICES CONTACT US NEWS . 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.

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[ Read More ] CAPITATION GRANT OF GH¢ 13..77million were held on by two banks between September 2008 and June 2010. Thus. Audit Service is therefore the monitoring and accountability organ of the state. 910 on the capitation grant to pay for Parent Tea. 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. Municipal and District Assemblies. ensure accountability and transparency in the Public Sector and Article 188 of the 1992 Constitution reaffirms this position.. Public Corporations and Organisations established by an Act of Parliament and report the findings to Parliament. [ Read More ] ARTICLES / FEATURES . The Service is headed by the Auditor General who is mandated to audit the public accounts of Ghana and all public offices including Metropolitan. The 1969 Constitution made it an oversight body to promote good governance...Audit Service of Ghana is a constitutional body under the direction of a seven (7) member governing board . and the Supreme Audit Institution (SAI) of Ghana. 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. This denied the Road Fund the needed reven. Audit Service is the only institution mandated by the Constitution to monitor the use and management of all public funds and report to Parliament.

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

2. empowerment. 6. To improve and sustain communication and cooperation between the Audit Service and its clients. Councils. the Audit Service carries out among other duties. training. To introduce and implement human resource policies and practices that promote the recruitment. monitoring and reporting policies and procedures to promote cost effective and efficient delivery of auditing services. Parliament and the accountability and good governance agencies. administrative and operational independence of the Audit Service. other professional bodies. facilities and logistical support needs to ensure optimal performance by all staff of the Service. Houses . 7. motivation. in that report. (MDAs). 3. 2. probity and transparency in the management and utilization of public resources by applying modern and emerging auditing techniques. career development.1. and and and which Agencies or District Traditional include: Government.Parliament Assemblies. To promote increased accountability." MANDATE OF THE AUDITOR-GENERAL By Article 187(2) of the constitution. Courts.The b) c) The Metropolitan. 4. advancement and retention of high professional calibre staff. of Chiefs Ghana. To provide the enabling environment. 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. submit his report to parliament and shall. the auditing of: a) The public accounts of 1. To establish and operate quality control standards and performance assessment. 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. 5. 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. 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. 4. 3.Ministries. WHAT WE DO Article 187(5) of the 1992 constitution states that "The Auditor-General shall.Central Departments Judiciary Municipal.

•IT/Computerised Systems Audit •Payroll Audit OUR WORK BY SECTOR The Audit Service is made up of five (5) departments. Commercial Audit Department (CAD) The CAD is responsible for the audit of Public Boards. These are: •Financial Audit / Regularity Audit •Performance/Value For Money Audit.g. For this purpose.d) Public Educational Institutions. tertiary and other Statutory Institutions. Departments and Agencies (MDAs) of Central Government. f) Public offices established by the constitution and other public offices as defined by Article 295 of the 1992 constitution. the Audit Service has offices in most MDAs in Accra. NHIS. A Deputy Auditor-General (DAG) heads each department. audits of MDAs are carried out by our offices located in those regions and districts. . has the primary responsibility for the audit of all the Ministries. •Forensic Audit •Environmental Audit. h) Half yearly foreign exchange receipts & payments statement of the BoG for the periods ending June 30 & Dec 31. These departments are: Central Government Audit Department (CGAD) The CGAD. which the Audit Service must perform. At the Regional and District levels. e) Governing boards: Bodies established with public funds including corporations. Road fund. including Ghana’s foreign missions abroad. which are consistent with international standards. companies and other enterprises. AUDITING FUNCTIONS The 1992 Constitution and the Audit Service Act 2000 (Act. GETfund. g) An entity established with public funds or an act of Parliament e. the Bank of Ghana. Corporations. 584) require varieties of audits.

tertiary and other Statutory Institutions. These departments are: Central Government Audit Department (CGAD) The CGAD. (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy. Commercial Audit Department (CAD) The CAD is responsible for the audit of Public Boards. Corporations. including Ghana’s foreign missions abroad. Municipal and District Assemblies. audits of MDAs are carried out by our offices located in those regions and districts. the Audit Service has offices in most MDAs in Accra. the Bank of Ghana. 2. At the Regional and District levels.Educational (EIDA) Institutions and District Assemblies EIDA is responsible for the audit of the following entities: 1. For this purpose. Educational (EIDA) Institutions and District Assemblies . namely: • • • Performance Audit Special Funds Audit. has the primary responsibility for the audit of all the Ministries. 3. A Deputy Auditor-General (DAG) heads each department. Departments and Agencies (MDAs) of Central Government. Pre-University public Educational Institutions. All Metroplitan. OUR WORK BY SECTOR The Audit Service is made up of five (5) departments. efficiency and effectiveness in the use of resources. and Information Technology Audit Section 13(e) of the Audit Service Act 2000. Traditional Councils Performance Audits Department (PAD) This department is made up of three sections.

the Bank of Ghana. A Deputy Auditor-General (DAG) heads each department. At the Regional and District levels. and Information Technology Audit Section 13(e) of the Audit Service Act 2000. Corporations. Pre-University public Educational Institutions. namely: • • • Performance Audit Special Funds Audit. including Ghana’s foreign missions abroad. These departments are: Central Government Audit Department (CGAD) The CGAD. (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy. Departments and Agencies (MDAs) of Central Government. audits of MDAs are carried out by our offices located in those regions and districts. 3. Commercial Audit Department (CAD) The CAD is responsible for the audit of Public Boards. has the primary responsibility for the audit of all the Ministries. All Metroplitan. 2. tertiary and other Statutory Institutions.EIDA is responsible for the audit of the following entities: 1. Traditional Councils Performance Audits Department (PAD) This department is made up of three sections. Educational (EIDA) Institutions and District Assemblies EIDA is responsible for the audit of the following entities: . efficiency and effectiveness in the use of resources. the Audit Service has offices in most MDAs in Accra. OUR WORK BY SECTOR The Audit Service is made up of five (5) departments. For this purpose. Municipal and District Assemblies.

OUR WORK BY SECTOR The Audit Service is made up of five (5) departments. Traditional Councils . efficiency and effectiveness in the use of resources. 3. Corporations. Commercial Audit Department (CAD) The CAD is responsible for the audit of Public Boards. tertiary and other Statutory Institutions. Pre-University public Educational Institutions. Educational (EIDA) Institutions and District Assemblies EIDA is responsible for the audit of the following entities: 1. audits of MDAs are carried out by our offices located in those regions and districts. Municipal and District Assemblies. namely: • • • Performance Audit Special Funds Audit. Departments and Agencies (MDAs) of Central Government. All Metroplitan. 3. 2. These departments are: Central Government Audit Department (CGAD) The CGAD. All Metroplitan. Pre-University public Educational Institutions. For this purpose. Municipal and District Assemblies. (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy. At the Regional and District levels. the Audit Service has offices in most MDAs in Accra. the Bank of Ghana. Traditional Councils Performance Audits Department (PAD) This department is made up of three sections. and Information Technology Audit Section 13(e) of the Audit Service Act 2000.1. has the primary responsibility for the audit of all the Ministries. A Deputy Auditor-General (DAG) heads each department. including Ghana’s foreign missions abroad. 2.

efficiency and effectiveness in the use of resources.Performance Audits Department (PAD) This department is made up of three sections. namely: • • • Performance Audit Special Funds Audit. . (Act 584) mandates the Auditor General to audit programmes and activities of public offices with due regard to economy. and Information Technology Audit Section 13(e) of the Audit Service Act 2000.