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)

The 1992 Constitution of Ghana gives Parliament the following roles in Public Accountability and judicious use of resources:

• Taxation: No taxation shall be imposed otherwise than by or under the authority of an Act of Parliament.
• Where an act of Parliament confers power on any person or authority to waive or vary any tax imposed by Parliament, the exercise of the power of waiver or variation in favour of any person or authority shall be subject to prior approval of Parliament by resolution.
• Apart from the Consolidated fund and Contingency fund, Parliament has the authority to establish other public funds by an act of Parliament.
• Parliament also has the power to authorise any authority or department to retain any revenue received by them for the purposes of defraying the expenses of that department.
• It is also Parliament that can authorise payment of monies into or withdrawal from the Contingency fund.
• No monies shall be withdrawn from the consolidated fund unless it is authorised by an appropriation act passed by Parliament or by supplementary estimate approved by a resolution passed by Parliament for that purpose.
•  Parliament may by resolution authorised government to enter into an agreement for a loan out of any public fund or public account.
• Apart from the finance function, Parliament also has Public Accounts Committee which receives the annual report of the Auditor General
• The committee pursues the implementation of the recommendations of the Auditor General’s report to ensure that MDAs and MMDAs comply with the recommendations.