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2008 Assessment

Ghana: Integrity Indicators Scorecard

Ghana : Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
58	Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
59	Is the supreme audit institution effective?	84
60	Can citizens access reports of the supreme audit institution?	92

Indicator and sub-Indicator Details

Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

58: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments: The Ghana Audit Service (GAS) is the national supreme audit institution in Ghana. It is headed by the auditor general and is sometimes referred to as the auditor general's department.

References: Articles 187 and 188 of the 1992 Constitution of Ghana provide for the appointment of an auditor general, who is responsible for auditing the public accounts of Ghana. Furthermore, parliament enacted the Audit Service Act, 2000 (Act 584), which established the Ghana Audit Service headed by the auditor general.

Is the supreme audit institution effective?

59a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments: The head of the Audit Service is the auditor general and once appointed he or she cannot be removed without justification. The Audit Service Act refers to Article 146 of the Constitution which states that, "A justice of the superior court or a chairman of the regional tribunal shall not be removed from office except for stated misbehaviour or incompetence or on ground of inability to perform the functions of his office arising from infirmity of body or mind."

References: Section 7(a) of Article 187 of the 1992 Constitution of Ghana Section 18(1)(a) of the Audit Service Act, 2000 (Act 584) Section 10(8) of the Audit Service Act, 2000 (Act 584) addresses removal but refers to Article 146 of the Constitution.

59b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: Although the auditor general cannot be removed without justification, he or she is appointed by the president and endorsed by parliament. The current occupant has been objected to by the opposition in parliament, and efforts, even through the courts, to get him removed because he is past retirement age, are pending.

References: Mr. Nicholas Adamtey, Acting Programme Coordinator of the Centre for Budget Advocacy (CBA) of the Integrated of Social Development Centre (ISODEC). Survey completed on Sept. 11, 2008, and submitted via e-mail.

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Media reports. Interviews of civil society representatives and journalists

Peer Review Comments: The debate over the removal of the Auditor General because he is past retirement age has been said to be a pointless one because of the president's power to appoint whoever he wants to that office. No one within civil society has tested what this law exactly means. The law talks of the Auditor General serving two terms but is not clear as to whether that means two years or two terms of a serving government.

59c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments: There have been problems meeting staff needs and staff strength. The workload supersedes the staff strengthen and so there is always delays in conducting and submitting audit reports. Some donors have tried to help, and the Ghana Audit Service has been able to reduce the backlog of audit reports in the last few years but there is still a lot to be done.

The respondent here is supposed to be on retirement but has been asked to stay on to work on some tasks.

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Peer Review Comments: The few qualified staff who are left are also being given juicy appointments within the private sector, so some of them are moving out.

Peer Review Comments: They have a full-time staff.

59d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments:

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Peer Review Comments: The head of the organization is usually a party loyalist.

59e: In practice, the audit agency receives regular funding.

Score:

100

Comments: Although the Audit Service receives regular funding there are often complaints about it not being adequate.

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

59f: In practice, the audit agency makes regular public reports.

Score:

100

Comments: Once the reports are submitted to parliament, they become public documents although, due to logistics constraints, they may not be easily accessible. However there have been delays and arrears. Ghana received assistance from the World Bank to bring its audits up to date. Website and public libraries.

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Media reports.

59g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments: The pace of implementation of audit findings is unsatisfactory although there are supposed to be established Audit Implementation Committees in ministries, departments and agencies.

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Media reports.

Peer Review Comments: There is foot-dragging over very simple issues of firing people. Sometimes these dismissed people are not prosecuted because of their connections.

Peer Review Comments: Sometimes the report is released so late that it does not make sense, or it is impossible, for the government to take any meaningful action.

59h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments:

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Media reports.

Can citizens access reports of the supreme audit institution?

60a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments: Once they are presented to parliament, they become public documents and can be accessed by the public. However, due to logistics problems they are not readily made available.

References: The Audit Service Act, 2000 (Act 574).

60b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments: In the latter part of 2007, the Public Accounts Committee (PAC) of parliament sat in public to deliberate the auditor general's reports on the ministries, departments and agencies (MDAs)

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Media reports.

60c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: There are some newspapers which sometimes gain access to audit reports and also publish them.

Mr. E.B Lamptey, Deputy Auditor General, on retirement but asked to stay on to assist on critical issues. Interviewed in his office on Wednesday, Sept. 17, 2008 at 10:30 a.m.

Media reports.