PERSPECTIVE OF AUDITOR-GENERAL OF GHANA ON ENSURING EFFECTIVE

IMPLEMENTATION OF OVERSIGHT COMMITTEE RECOMMENDATIONS

BY YAW SIFAH,DEPUTY AUDITOR-GENERAL,

SPECIAL DUTIES

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 1

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

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 2

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 3

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

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 4

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

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 5

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).

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 6

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)

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 7

04/21/23NCE

8

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

04/21/236TH WAAPAC ACCOUNTABILITY

CONFERENCE 9

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

04/21/236TH WAAPAC ACCOUNTABILITY

CONFERENCE 10

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

04/21/236TH WAAPAC ACCOUNTABILITY

CONFERENCE 11

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

04/21/236TH WAAPAC ACCOUNTABILITY

CONFERENCE 12

Dysfunctional follow-up regime◦ Action Plan not demanded◦ GAS, IAA and Auditee not updated

04/21/236TH WAAPAC ACCOUNTABILITY

CONFERENCE 13

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

04/21/236TH WAAPAC ACCOUNTABILITY CONFERENCE 14

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

04/21/236TH WAAPAC ACCOUNTABILITY

CONFERENCE 15

Thank U

6TH WAAPAC ACCOUNTABILITY CONFERENCE 04/21/23 16