Constitutional provisions and legislation governing the Ghana Audit Service.
The Ghana Audit Service derives its mandate from the 1992 Constitution of Ghana
Article 187 establishes the Auditor-General as an independent officer responsible for auditing the public accounts of Ghana and all public offices.
Article 188 outlines the duties of the Auditor-General, including the auditing of all Ministries, Departments, and Agencies, District Assemblies, and other public institutions.
Article 189 provides for the independence of the Auditor-General and protection against interference in the discharge of duties.
Key laws establishing and governing the Ghana Audit Service
The principal legislation establishing the Ghana Audit Service, defining its mandate, powers, and operations.
Provides the framework for public financial management, including budgeting, accounting, and audit requirements.
Other laws relevant to public financial management and accountability
Regulates public procurement and establishes the Public Procurement Authority.
Establishes the Internal Audit Agency and regulates internal audit in the public sector.
Provides for the administration of public funds and accountability requirements.
Establishes the local government system and provides for audit of District Assemblies.
Establishes the pension scheme for public sector employees including audit service staff.
Protects persons who disclose information about impropriety in public institutions.
