PERSPECTIVE OF AUDITOR-GENERAL OF GHANA ON ENSURING EFFECTIVE
IMPLEMENTATION OF OVERSIGHT COMMITTEE RECOMMENDATIONS
BY YAW SIFAH,DEPUTY AUDITOR-GENERAL,
SPECIAL DUTIES
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1. Audit service then and now 2. Mandate of the Audit Service3. Appointment, Independence and Powers 4. Scope of Audit5. Auditor-General serves Parliament6. Regular/Statutory Audit Reports 7. Challenges with implementation of
recommendations8. Strategies to enhance implementation
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The public accounts of Ghana and of all public offices including the courts, central and local government administrations, of the Universities and public institutions of like nature, of any public corporation or other body or organisation established by an Act of Parliament shall be audited and reported on by the Auditor-General.
Article 187(2) of 1992 Constitution
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Expansive and Elastic◦ Beyond Central Government to include all public
offices◦ Any newly established public body becomes
subject to audit VAT Service, Road Fund, GET Fund, District
Assemblies Common Fund Increase in the number of secondary schools and
District Assemblies◦ Public Procurement Act requires annual statutory
audit of Procurement activities of entities-Section 91
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Appointed by the president acting in consultation with the Council of State
The establishment of the Office of the Auditor-General as a public office
Protection from arbitrary removal from office (Articles 187(1) and 13 of the 1992 Constitution)
Not to be subject to the direction or control by any other person or authority. (Article 187(7a) of the Constitution).
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Auditor-General is required to submit his
Report to Parliament within six months of
the immediately preceding financial year to
which the Public Accounts relates Article
187(5)
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04/21/23NCE
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Department /Type of report Latest report to Parliament
Central Government Audit Department Public Accounts of Ghana (Consolidated Fund)Public Accounts of Ghana (MDAs)Multi Donor Budget Support
201320132013
Commercial Audits DepartmentPublic Accounts of Ghana (Public Boards, Corporations and other Statutory Institutions)Half Yearly Foreign Exchange Receipts and Payments Statement of the Bank of Ghana
2013
June 2014
Educational Institutions and District Assemblies DepartmentPre-University Educational InstitutionsAudits into the Accounts (IGF) of District Assemblies (MMDAs)Management and Utilisation of Statutory and Other Earmarked Funds
2013
2013
2013
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Engages PAC to increase their understanding of GAS operating methods and constraints
Assist PAC Clerks to winnow findings in AG’s reports to Parliament before public hearing
Technical staff presents reports to PAC during retreats
Providing technical support during public hearing◦ Briefs, suggested questions and chairman’s
opening remarks◦ Physical presence to speak to disputed issues
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Time lags in handling reports◦ AG delivering reports within deadline◦ Table Office and House◦ Reference by Speaker to PAC◦ PAC retreat for GAS to present reports to PAC◦ PAC scheduling public hearings◦ PAC reports tabled and adopted by House◦ Parliament’s report communicated to auditee
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Disconnect between House and Audited Entities◦ Adopted PAC reports not communicated◦ Limited circulation of Hansards
ARICs not truly independent◦ Composition◦ Management responsibility underplayed◦ Lack of punitive sanctions
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Dysfunctional follow-up regime◦ Action Plan not demanded◦ GAS, IAA and Auditee not updated
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Synchronise activities to minimise delays Lobby leadership to give preferential
treatment to PAC reports PAC to demand Action/Implementation Plan AUDITOR_GENERALS_RECOMMENDATION_IMPLEMENTATION_PLAN_TEMPLATE[1].doc Special Committee of Parliament to deal with
matters arising from AG’s reports, if need be PAC to evaluate and report on its own
performance-% of recommendations implemented
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Make ARICs functional◦ Push for independent ARICs
Real time update of GAS, IAA and Auditee for Effective follow-up and reporting
Introduce sanctions regime GAS-PAC collaboration to push for financial
independence Peer review of PACs Invite Speakers to conferences to obtain
their buy in
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Thank U
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