The office of the Auditor General is enshrined in the 1992 constitution of Ghana. He is appointed by the President on the advice of the Council of State.          (2 mark)
The Auditor General is the head of the Ghana Audit Service which is the supreme audit institution of Ghana. He is a part of the Audit Service Board, which is responsible for:

• Determining the terms and condition of service of employees in the Ghana Audit Service. (1 mark)
• Making regulations for the effective and efficient administration of the Ghana Audit Service. (1 mark)

In the performance of his duties the constitution gives the Auditor General the right of access to all books, records, returns and other documents relating to or relevant to those accounts. (1 mark)

The constitution provides in article 187(7) that in the performance of his functions under the constitution or any other law the Auditor General shall not be subject to the direction or control of any other person or authority. (1 mark)

However in clause 8 of article 187 it is provided that paragraph (a) of clause (7) of article 187 shall not preclude the president acting in accordance with the advice of the Council of State, from requesting the Auditor General, in the public interest to audit at any particular time, the accounts of any such organisation in respect of the public accounts of Ghana. (2 marks)

From the foregoing it is clear that it is the president acting on the advice of the Council of State that can direct the Auditor General to audit any public account in the public interest. Therefore a cabinet minister cannot issue any directive to the Auditor General. However if the cabinet minister is acting on the instructions of the president, it would appear as if the instructions is coming from the president and should be carried out. This may be subject to interpretation by the Supreme Court. (2 marks)

The Auditor-General is the head of Ghana Audit Service, which is the supreme audit institution of Ghana. The Audit Service was established under the 1992 constitution of Ghana as part of the Public Service of Ghana. The Auditor General is part of the Audit Service board which is responsible for making regulations for the effective and efficient administration of the Ghana Audit Service.

Constitutional provisions in respect of the Auditor General: Constitution of Ghana (1992). The constitution makes the following key provisions in respect of the Auditor General:

• The Auditor General shall audit public accounts of Ghana, as well as all public offices, including courts, central and local government, and any public corporation or other body establish by an act of Parliament.
• The Auditor General shall have access to all books, records, returns and other documents relating or relevant to those accounts.
• The Auditor General must submit his report to Parliament within six months of the year end of each set of accounts.
• The Auditor General must draw attention to any irregularities in the accounts, and to any other matter which in his opinion ought to be brought to the notice of Parliament.
• The President may request the Auditor-General to audit the accounts of any organisation within his remit.
• The Auditor General may disallow nay item of expenditure which is contrary to the law. Furthermore, he may then make a surcharge for this amount for any sum not accounted for, or the amount of the loss.

Additional requirement includes:

• The public accounts being audited, including underlying accounting systems, must be kept in a form approved by the Auditor General. Any changes to the accounting system, must be approved by the Auditor General.
• Internal auditors of any public body audited by the Auditor General must also submit copies of their report to him.
• The Bank of Ghana also lies within the jurisdiction of the Auditor General. It is required to submit a statement of foreign exchange receipts and payments or transfer in or outside Ghana.

The Auditor General shall examine the accounts to ascertain whether:
a) The accounts have been properly kept
b) All public monies are accounted for fully, and the rules and procedures applicable are sufficient to secure an effective check on the assessment, collection and proper allocation of revenue.
c) Monies have been expended for the purposes for which they were appropriated and the expenditures have been made as authorised.
d) Essential records are maintained and the rules and procedures applied are sufficient to safeguard and control public funds properly
e) Programmes and activities have been undertaken with due regard to economy, efficiency and effectiveness.
f) The auditor is required to examine the reports on public accounts made to the Controller and Accountant General
The Auditor General must adhere to international practices and in particular emerging practices such as environmental and forensic audits. If the Auditor General will exercise the constitutional responsibilities imposed on him properly, he will ensure public accountability and contribute to fighting corruption in the public sector.               (Any 10 points @ 1 mark each = 10 marks)