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                                              <p class="MsoNormal" style="text-align: justify">&nbsp;</p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <b>
                                              <span style="font-family: Arial">
                                              AUDIT SERVICE ACT, 2000 (ACT 584)</span></b></p>
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                                              <b>
                                              <span style="font-family: Arial">&nbsp;</span></b></p>
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                                              <span style="font-family: Arial">
                                              ARRANGEMENT OF SECTIONS</span></p>
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                                              <span style="font-family: Arial">
                                              Section</span></p>
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                                              <span style="font-family: Arial">
                                              PART I&#8212;THE AUDIT SERVICE AND THE 
                                              AUDIT SERVICE BOARD</span></p>
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                                              <span style="font-family: Arial">
                                              1. The Audit Service continued in 
                                              existence</span></p>
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                                              <span style="font-family: Arial">
                                              2. Members of the Audit Service</span></p>
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                                              <span style="font-family: Arial">
                                              3. The governing body of the 
                                              Service</span></p>
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                                              <span style="font-family: Arial">
                                              4. Functions of the Board</span></p>
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                                              <span style="font-family: Arial">
                                              5. Tenure of office of members</span></p>
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                                              <span style="font-family: Arial">
                                              6. Meetings of the Board</span></p>
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                                              <span style="font-family: Arial">
                                              7. Appointment of committees</span></p>
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                                              <span style="font-family: Arial">
                                              8. Engagement of consultants and 
                                              experts</span></p>
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                                              <span style="font-family: Arial">
                                              9. Allowances for members of the 
                                              Board</span></p>
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                                              <span style="font-family: Arial">
                                              PART II&#8212;THE APPOINTMENT, FUNCTIONS 
                                              AND MODE OF OPERATION OF THE 
                                              AUDITOR-GENERAL</span></p>
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                                              <span style="font-family: Arial">
                                              10. Appointment of the 
                                              Auditor-General</span></p>
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                                              <span style="font-family: Arial">
                                              11. Audit of public accounts 
                                              generally</span></p>
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                                              <span style="font-family: Arial">
                                              12. Audit of foreign exchange 
                                              transactions</span></p>
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                                              <span style="font-family: Arial">
                                              13. Examination of accounts</span></p>
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                                              <span style="font-family: Arial">
                                              14. Auditing of statutory 
                                              corporation</span></p>
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                                              <span style="font-family: Arial">
                                              15 Examination on receipt of 
                                              Controller and 
                                              Accountant-General&#8217;s report on 
                                              public accounts</span></p>
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                                              <span style="font-family: Arial">
                                              16. Submission of special audit 
                                              report to Parliament</span></p>
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                                              <span style="font-family: Arial">
                                              17. Disallowance and surcharge by 
                                              Auditor-General</span></p>
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                                              <span style="font-family: Arial">
                                              18. Independence and powers of the 
                                              Auditor-General</span></p>
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                                              <span style="font-family: Arial">
                                              19. Adherence to international 
                                              practices</span></p>
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                                              <span style="font-family: Arial">
                                              20. Submission of 
                                              Auditor-General&#8217;s report to 
                                              Parliament</span></p>
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                                              <span style="font-family: Arial">
                                              21. Debate by Parliament of the 
                                              Auditor-General&#8217;s reports</span></p>
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                                              <span style="font-family: Arial">
                                              22. Audit of accounts by 
                                              Auditor-General or as requested by 
                                              Parliament</span></p>
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                                              <span style="font-family: Arial">
                                              23. Publication of reports</span></p>
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                                              <span style="font-family: Arial">
                                              24. Auditing of the office of the 
                                              Auditor-General</span></p>
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                                              <span style="font-family: Arial">
                                              25. Submission of annual report on 
                                              activities of the Service</span></p>
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                                              <span style="font-family: Arial">
                                              PART III&#8212;FINANCIAL AND 
                                              MISCELLANEOUS PROVISIONS</span></p>
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                                              <span style="font-family: Arial">
                                              26. Expenses of the Service 
                                              charged on the Consolidated Fund</span></p>
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                                              <span style="font-family: Arial">
                                              27. Annual Estimates of the 
                                              Service</span></p>
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                                              <span style="font-family: Arial">
                                              28. Stationing of officers in 
                                              organisations subject to audit</span></p>
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                                              <span style="font-family: Arial">
                                              29. Audit observations</span></p>
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                                              <span style="font-family: Arial">
                                              30. Audit Report Implementation 
                                              Committees</span></p>
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                                              <span style="font-family: Arial">
                                              31. Examination on oath</span></p>
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                                              <span style="font-family: Arial">
                                              32. Retirement of Audit Service 
                                              staff</span></p>
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                                              <span style="font-family: Arial">
                                              33. Offences</span></p>
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                                              <span style="font-family: Arial">
                                              34. Offences by bodies of persons</span></p>
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                                              <span style="font-family: Arial">
                                              35. Regulations</span></p>
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                                              <span style="font-family: Arial">
                                              36. Interpretation</span></p>
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                                              <span style="font-family: Arial">
                                              37. Consequential amendments</span></p>
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                                              <span style="font-family: Arial">
                                              38. Repeals and saving.</span></p>
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                                              <span style="font-family: Arial">&nbsp;</span></p>
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                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              THE FIVE HUNDRED AND EIGHTY-FOURTH</span></p>
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                                              <b></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              ACT OF THE PARLIAMENT OF THE 
                                              REPUBLIC OF GHANA</span></p>
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                                              <span style="font-family: Arial">
                                              ENTITLED</span></p>
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                                              <b>
                                              <span style="font-family: Arial">
                                              AUDIT SERVICE ACT, 2000</span></b></p>
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                                              <span style="font-family: Arial">
                                              AN ACT to revise the Audit Service 
                                              Decree, 1972 (N.R.C.D. 49) by 
                                              incorporating therein the relevant 
                                              provisions of articles 187, 188 
                                              and 189 of the Constitution; to 
                                              incorporate, with amendments, 
                                              specific provisions in the 
                                              Financial Administration Decree, 
                                              1979 (S.M.C.D. 221) regarding the 
                                              method of operation of the 
                                              Auditor-General and to provide for 
                                              related matters.</span></p>
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                                              <span style="font-family: Arial">
                                              DATE OF ASSENT: 10th October, 
                                              2000.</span></p>
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                                              <span style="font-family: Arial">
                                              BE IT ENACTED by Parliament as 
                                              follows&#8212;</span></p>
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                                              <span style="font-family: Arial">
                                              PART I&#8212;THE AUDIT SERVICE AND THE 
                                              AUDIT SERVICE BOARD</span></p>
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                                              <b>
                                              <span style="font-family: Arial">
                                              Section 1&#8212;The Audit Service 
                                              Continued in Existence</span></b></p>
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                                              <span style="font-family: Arial">
                                              (1) The Audit Service in existence 
                                              immediately before the 
                                              commencement of this Act is hereby 
                                              continued in existence subject to 
                                              the provisions of this Act.</span></p>
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                                              <span style="font-family: Arial">
                                              (2) The Audit Service referred to 
                                              in this Act as &#8220;the Service&#8221;, 
                                              shall continue to form a part of 
                                              the Public Services of Ghana.</span></p>
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                                              <b>
                                              <span style="font-family: Arial">
                                              Section 2&#8212;Members of the Audit 
                                              Service</span></b></p>
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                                              <span style="font-family: Arial">
                                              The members of the Service are&#8212;</span></p>
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                                              <span style="font-family: Arial">
                                              (a) the Auditor-General; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the other persons employed in 
                                              the Service.</span></p>
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                                              <b>
                                              <span style="font-family: Arial">
                                              Section 3&#8212;The Governing Body of 
                                              the Service</span></b></p>
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                                              <span style="font-family: Arial">
                                              (1) The governing body of the 
                                              Service shall be the Audit Service 
                                              Board referred to in this Act as 
                                              &#8220;the Board&#8221;.</span></p>
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                                              <span style="font-family: Arial">
                                              (2) The Board shall consist of&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) a chairman and four other 
                                              members appointed by the 
                                              President, acting in&nbsp; consultation 
                                              with the Council of State;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the Auditor-General; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) the Head of the Civil Service 
                                              or his representative.</span></p>
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                                              <span style="font-family: Arial">
                                              (3) A member of the Audit Service 
                                              Board, other than the 
                                              Auditor-General or the Head of the 
                                              Civil Service or his 
                                              representative, may be removed 
                                              from office by the President, 
                                              acting in accordance with the 
                                              advice of the Council of State for 
                                              inability to perform the functions 
                                              of his office arising from 
                                              infirmity of mind or body or for 
                                              any other sufficient cause.</span></p>
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                                              <b>
                                              <span style="font-family: Arial">
                                              Section 4&#8212;Functions of the Board</span></b></p>
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                                              <span style="font-family: Arial">
                                              (1) The Board shall&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) determine the structure and 
                                              technical expertise required for 
                                              the efficient performance of the 
                                              functions of the Service;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) ensure that the auditing 
                                              activities of the Audit Service as 
                                              spelt out in this Act are carried 
                                              out in accordance with best 
                                              international practices;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) appoint officers and other 
                                              employees of the Service other 
                                              than the Auditor-General; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) determine the terms and 
                                              conditions of service of officers 
                                              and other employees of the Service 
                                              other than the Auditor-General.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) In pursuance of subsection (1) 
                                              the Board shall hold consultation 
                                              with the Public Services 
                                              Commission but final decision on 
                                              any matter is subject to the 
                                              approval of the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The Board may delegate to the 
                                              Auditor-General or any officer of 
                                              the Service or a committee of the 
                                              Board, the appointment of such 
                                              category of staff of the Service 
                                              as the Board may determine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 5&#8212;Tenure of Office of 
                                              Members</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) A member of the Board other 
                                              than the Auditor-General and the 
                                              Head of Civil Service shall hold 
                                              office for a period not exceeding 
                                              three years and is eligible for 
                                              re-appointment but no such member 
                                              shall be appointed for more than 
                                              three terms in succession.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) An existing member of the 
                                              Board other than an ex-officio 
                                              member ceases to hold office on 
                                              the reconstitution of the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Where a member of the Board 
                                              resigns, dies, is removed from 
                                              office or is for any reason unable 
                                              to act as a member of the Board, 
                                              the chairman shall notify the 
                                              President of the vacancy and the 
                                              President shall in consultation 
                                              with the Council of State appoint 
                                              another person to hold the office 
                                              for the unexpired portion of the 
                                              member's term of office.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) A member of the Board may at 
                                              any time resign his office in 
                                              writing addressed to the President 
                                              through the chairman of the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) A member of the Board who is 
                                              absent from three consecutive 
                                              meetings of the Board without 
                                              sufficient cause ceases to be a 
                                              member of the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6&#8212;Meetings of the Board</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board shall ordinarily 
                                              meet for the transaction of 
                                              business at such time and at such 
                                              place as the Board may determine 
                                              but shall meet at least once in 
                                              two months.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A special meeting of the Board 
                                              shall be called upon the written 
                                              request of the chairman or by a 
                                              majority of the members of the 
                                              Board addressed to the secretary 
                                              to the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) At any meeting of the Board 
                                              the chairman shall preside and in 
                                              his absence, a member of the Board 
                                              elected by the members present 
                                              from among their number shall 
                                              preside.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) A question for decision shall 
                                              be determined by a simple majority 
                                              of the members present and voting 
                                              and where there is equality of 
                                              votes the person presiding shall 
                                              have a second or casting vote.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) The quorum at a meeting of the 
                                              Board shall be four including the 
                                              Auditor-General or in the absence 
                                              of the Auditor-General, the person 
                                              acting on behalf of the 
                                              Auditor-General.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (6) The validity of any 
                                              proceedings of the Board shall not 
                                              be affected by a vacancy in its 
                                              membership or by any defect in the 
                                              appointment or qualification of a 
                                              member.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (7) The Board may co-opt a person 
                                              to attend a Board meeting but that 
                                              person shall not vote on any 
                                              matter for decision by the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (8) A member of the Board who has 
                                              an interest in any contract, 
                                              application or other transaction 
                                              for consideration by the Board 
                                              shall disclose verbally or in 
                                              writing the nature of his interest 
                                              and is disqualified from 
                                              participating in any deliberation 
                                              of the Board in respect of the 
                                              contract, application or other 
                                              transaction.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (9) A member who contravenes 
                                              subsection (8) shall be removed 
                                              from the Board. </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (10) Subject to this section, the 
                                              Board shall determine the 
                                              procedure for its meetings.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 7&#8212;Appointment of 
                                              Committees</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board may appoint 
                                              committees consisting of members 
                                              of the Board or of members and 
                                              non-members to exercise any of its 
                                              functions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The chairman of a committee of 
                                              the Board shall be a member of the 
                                              Board. </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) A committee of the Board may 
                                              co-opt such person as it may 
                                              determine to attend its meetings.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) A committee of the Board shall 
                                              determine the procedure for its 
                                              meetings.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 8&#8212;Engagement of 
                                              Consultants and Experts</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board may engage the 
                                              services of such consultants and 
                                              other experts as it may consider 
                                              necessary for the efficient 
                                              discharge of the duties of the 
                                              Service.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The consultants and experts 
                                              shall be engaged on such terms and 
                                              conditions as the Board may 
                                              determine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 9&#8212;Allowances for Members 
                                              of the Board</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The members of the Board shall be 
                                              paid such allowances as the 
                                              President may determine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART II&#8212;THE APPOINTMENT, FUNCTIONS 
                                              AND MODE OF OPERATION OF THE 
                                              AUDITOR-GENERAL</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 10&#8212;Appointment of the 
                                              Auditor-General</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) There shall be an 
                                              Auditor-General who shall be 
                                              appointed by the President acting 
                                              in consultation with the Council 
                                              of State.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The office of Auditor-General 
                                              shall be a public office.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) A person appointed to be the 
                                              Auditor-General shall, before 
                                              entering upon the duties of his 
                                              office, take and subscribe the 
                                              Oath of the Auditor-General set 
                                              out in the Second Schedule to the 
                                              Constitution.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) The Auditor-General shall 
                                              retire after attaining the age of 
                                              sixty years but may be engaged for 
                                              a limited period of not more than 
                                              two years at a time but not 
                                              exceeding five years in all and 
                                              upon such other terms and 
                                              conditions as the President acting 
                                              in consultation with the Council 
                                              of State shall determine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) The salary and allowances 
                                              payable, and the facilities and 
                                              privileges available to the 
                                              Auditor-General shall be 
                                              determined by the President on the 
                                              recommendations of a committee of 
                                              not more than five persons 
                                              appointed by the President, acting 
                                              in accordance with the advice of 
                                              the Council of State.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (6) The salary and allowances 
                                              payable to the Auditor-General 
                                              shall be a charge on the 
                                              Consolidated Fund.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (7) The salary and allowances 
                                              payable to the Auditor-General, 
                                              his rights in respect of leave of 
                                              absence, retiring award or 
                                              retiring age shall not be varied 
                                              to his disadvantage during his 
                                              tenure of office.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (8) The provisions of article 146 
                                              of the Constitution relating to 
                                              the removal of a Justice of the 
                                              Superior Court of Judicature from 
                                              office shall apply to the 
                                              Auditor-General.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (9) The Auditor-General may at any 
                                              time resign his office in writing 
                                              addressed to the President.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 11&#8212;Audit of Public 
                                              Accounts Generally</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The public accounts of Ghana 
                                              and of all public offices, 
                                              including the courts, the 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.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) For the purposes of subsection 
                                              (1), the Auditor-General or any 
                                              person authorised or appointed for 
                                              the purpose by the Auditor-General 
                                              shall have access to all books, 
                                              records, returns and other 
                                              documents including documents in 
                                              computerized and electronic form 
                                              relating to or relevant to those 
                                              accounts.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The public accounts of Ghana 
                                              and of all persons and 
                                              institutions referred to in 
                                              subsection (1) including 
                                              computerized financial and 
                                              accounting systems and electronic 
                                              transactions shall be kept in such 
                                              form as the Auditor-General shall 
                                              approve and shall be subject to 
                                              review by the Auditor-General.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) An internal auditor of an 
                                              organisation or body to which 
                                              subsection (1) applies shall 
                                              submit a copy of each report 
                                              issued as a result of internal 
                                              audit work carried out to the 
                                              Auditor-General.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) All financial and accounting 
                                              systems in respect of the accounts 
                                              provided under subsection (1) 
                                              shall be subject to prior approval 
                                              of the Auditor-General and any 
                                              change in any such system shall be 
                                              notified to the Auditor-General 
                                              and shall be subject to prior 
                                              approval before implementation.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (6) Any head of a public 
                                              institution or other body subject 
                                              to auditing by the Auditor-General 
                                              who fails to comply with 
                                              subsection (5) is liable to be 
                                              surcharged with the cost of any 
                                              loss occasioned by defective or 
                                              deficient internal controls of 
                                              auditing.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 12&#8212;Audit of Foreign 
                                              Exchange Transactions</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Bank of Ghana shall, not 
                                              later than three months&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) after the end of the first six 
                                              months of its financial year; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) after the end of its financial 
                                              year,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              submit to the Auditor-General for 
                                              audit, a statement of its foreign 
                                              exchange receipts and payments or 
                                              transfers in and outside Ghana.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Auditor-General shall, not 
                                              later than three months after the 
                                              submission of the statement 
                                              referred to in section (1) submit 
                                              his report to Parliament on the 
                                              statement.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 13&#8212;Examination of Accounts</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Auditor-General shall examine 
                                              in such manner as he thinks 
                                              necessary the public and other 
                                              government accounts and shall 
                                              ascertain whether in his opinion&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the accounts have been 
                                              properly kept;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) all public monies have been 
                                              fully accounted for, and rules and 
                                              procedures applicable are 
                                              sufficient to secure an effective 
                                              check on the assessment, 
                                              collection and proper allocation 
                                              of the revenue;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) monies have been expended for 
                                              the purposes for which they were 
                                              appropriated and the expenditures 
                                              have been made as authorised;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) essential records are 
                                              maintained and the rules and 
                                              procedures applied are sufficient 
                                              to safeguard and control public 
                                              property; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) programmes and activities have 
                                              been undertaken with due regard to 
                                              economy, efficiency and 
                                              effectiveness in relation to the 
                                              resources utilised and results 
                                              achieved.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 14&#8212;Auditing of Statutory 
                                              Corporation</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) In respect of the accounts of 
                                              a statutory corporation, a state 
                                              enterprise or a public commercial 
                                              institution operating under its 
                                              own enactment, the Auditor-General 
                                              or any person appointed by him 
                                              shall upon the examination of the 
                                              accounts of the body or 
                                              institution, express his opinion 
                                              as to whether the accounts present 
                                              fairly financial information in 
                                              accordance with the applicable 
                                              statutory provisions, stated 
                                              accounting policies of the 
                                              Government and is in accordance 
                                              with generally accepted accounting 
                                              standards and essentially 
                                              consistent with that of the 
                                              preceding year.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Auditor-General or any 
                                              person appointed by the 
                                              Auditor-General to audit the 
                                              accounts of statutory corporations 
                                              shall in addition to the audit 
                                              report draw attention to the 
                                              following&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the profitability, liquidity, 
                                              stability and solvency of the 
                                              corporation and also the 
                                              performance of the shares of the 
                                              corporation on the capital 
                                              markets, where relevant;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) whether there was delay in 
                                              payment of government portion of 
                                              any declared dividend, if any, 
                                              into the Consolidated Fund;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) any significant cases of fraud 
                                              or losses and the underlying 
                                              causes;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) any internal control weakness 
                                              noted; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) the general corporate 
                                              performance indicating&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              achievement against set targets 
                                              and objectives; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) whether the finances of the 
                                              body have been conducted with due 
                                              regard to economy, efficiency and 
                                              effectiveness having regard to the 
                                              resources utilised.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 15&#8212;Examination on Receipt 
                                              of Controller and 
                                              Accountant-General's Report on 
                                              Public Accounts</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Auditor-General shall, upon 
                                              receipt of the annual statements 
                                              of public accounts required, under 
                                              sections 40 and 41 of the 
                                              Financial Administration Decree, 
                                              1979 (S.M.C.D. 221), to be made by 
                                              the Controller and 
                                              Accountant-General, examine the 
                                              statement and certify whether in 
                                              his opinion the statements present 
                                              fairly financial information on 
                                              the accounts in accordance with 
                                              accounting policies of the 
                                              Government and consistent with 
                                              statements of the preceding year 
                                              in accordance with best 
                                              international practices, and may 
                                              state such reservation or comment 
                                              that he considers necessary.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 16&#8212;Submission of Special 
                                              Audit Report to Parliament</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Auditor-General may in 
                                              addition to the audit of public 
                                              accounts, carry out in the public 
                                              interest such special audits or 
                                              reviews as he considers necessary 
                                              and shall submit reports on the 
                                              audits or review undertaken by him 
                                              to Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 17&#8212;Disallowance and 
                                              Surcharge by Auditor-General</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Auditor-General shall 
                                              specify to the appropriate head of 
                                              department or institution the 
                                              amount due from any person upon 
                                              whom he has made a surcharge or 
                                              disallowance and the reasons for 
                                              the surcharge or disallowance.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A sum specified by the 
                                              Auditor-General to be due from any 
                                              person shall be paid by that 
                                              person to the department or 
                                              institution as the case may be, 
                                              within 60 days after it has been 
                                              so specified.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) A person aggrieved by a 
                                              disallowance or surcharge made by 
                                              the Auditor-General may appeal to 
                                              the High Court not later than the 
                                              expiration of 60 days prescribed 
                                              in subsection (2).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) In accordance with article 
                                              187(10) the Rules of Court 
                                              Committee may, by constitutional 
                                              instrument, make Rules of Court 
                                              for the purposes of subsection (3) 
                                              of this section.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) Any sum which is lawfully due 
                                              under this section shall, on civil 
                                              proceedings taken by the Head of 
                                              Department in a court be 
                                              recoverable as a civil debt and 
                                              where the person surcharged is in 
                                              receipt of remuneration from 
                                              government or any institution, the 
                                              remuneration shall be attached to 
                                              the extent of the sum lawfully 
                                              due.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (6) In any proceedings for the 
                                              recovery of that sum a certificate 
                                              signed by the Auditor-General 
                                              shall be prima facie evidence of 
                                              the facts certified.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (7) The Auditor-General may with 
                                              the prior approval of Parliament 
                                              revoke any surcharge made under 
                                              this section.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 18&#8212;Independence and Powers 
                                              of the Auditor-General</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) In the performance of his 
                                              functions under this Act or any 
                                              other law the Auditor-General&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) shall not be subject to the 
                                              direction or control of any other 
                                              person or authority;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) may disallow any item of 
                                              expenditure which is contrary to 
                                              law and surcharge&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              the amount of any expenditure 
                                              disallowed upon the person 
                                              responsible for incurring or 
                                              authorising the expenditure;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) any sum which has not been 
                                              duly brought into account, upon 
                                              the person by whom the sum ought 
                                              to have been brought into account; 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (iii) the amount of any loss or 
                                              deficiency, upon any person by 
                                              whose negligence or misconduct the 
                                              loss or deficiency has been 
                                              incurred.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Paragraph (a) of subsection 
                                              (1) 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 body or organisation as 
                                              is referred to in section 11(1).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 19&#8212;Adherence to 
                                              International Practices</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Auditor-General shall in the 
                                              audit of accounts under this Act 
                                              adhere to methods that are 
                                              consistent with emerging practices 
                                              in governmental auditing such as 
                                              environmental and forensic audits 
                                              adopted by the International 
                                              Organisation of Supreme Audit 
                                              Institutions and other 
                                              internationally recognised bodies.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 20&#8212;Submission of 
                                              Auditor-General's Report to 
                                              Parliament</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Auditor-General shall, 
                                              within six months after the end of 
                                              the immediately preceding 
                                              financial year to which each of 
                                              the accounts mentioned in this 
                                              Part relates, submit his report to 
                                              Parliament and shall, in the 
                                              report, draw attention to any 
                                              irregularities in the accounts 
                                              audited and to any other matter 
                                              which in his opinion ought to be 
                                              brought to the notice of 
                                              Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Without limiting the scope of 
                                              subsection (1), the 
                                              Auditor-General in his report to 
                                              Parliament on the public accounts 
                                              shall draw attention to any case 
                                              in which he has observed that&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) an officer or employee of 
                                              Government has wilfully or 
                                              negligently omitted to collect or 
                                              receive any public money due to 
                                              the Government;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) any public money was not duly 
                                              accounted for and paid into the 
                                              Consolidated Fund or other 
                                              designated public account;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) an appropriation was exceeded 
                                              or was applied for a purpose or in 
                                              a manner not authorised by law;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) an expenditure was not 
                                              authorised or properly vouched for 
                                              or certified;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) there has been a deficiency 
                                              through fraud, default or mistake 
                                              of any person;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) applicable internal control 
                                              and management measures are 
                                              inefficient or ineffective;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (g) the use or custody of 
                                              property, money, stamps, 
                                              securities, equipment, stores, 
                                              trust money, trust property or 
                                              other assets has occurred in a 
                                              manner detrimental to the State;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (h) resources have not been used 
                                              with due regard to economy, 
                                              efficiency and effectiveness in 
                                              relation to the results attained;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">(i) 
                                              in the public interest, the matter 
                                              should be brought to the notice of 
                                              Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 21&#8212;Debate by Parliament of 
                                              the Auditor-General's Reports</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Parliament shall debate reports of 
                                              the Auditor-General on the public 
                                              accounts of Ghana, the statement 
                                              of foreign exchange receipts and 
                                              payments of the Bank of Ghana and 
                                              other special audits and shall 
                                              appoint where necessary, in the 
                                              public interest, committees to 
                                              deal with any matters arising from 
                                              the report.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 22&#8212;Audit of Accounts by 
                                              Auditor-General or as Requested by 
                                              Parliament</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Auditor-General may whenever 
                                              Parliament so requests and may, of 
                                              his own motion inquire into and 
                                              report on any matter relating to&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the financial affairs of the 
                                              Government or public property; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) any person or organisation in 
                                              receipt of financial aid from the 
                                              Government or in respect of whom 
                                              financial aid from the Government 
                                              is sought.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 23&#8212;Publication of Reports</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Auditor-General shall 
                                              publish his reports on the public 
                                              accounts of Ghana and the 
                                              statement of foreign exchange 
                                              receipts and payments of the Bank 
                                              of Ghana as soon as the reports 
                                              have been presented to the Speaker 
                                              to be laid before Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Auditor-General shall 
                                              submit copies of the published 
                                              reports to&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the Government Archivist;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) all public and University 
                                              libraries in Ghana;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) the libraries of the Ghana 
                                              Institute of Management and Public 
                                              Administration (GIMPA) and the 
                                              Management Development and 
                                              Productivity Institute (MDPI);</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) members of the Board; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) any other institution approved 
                                              by the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 24&#8212;Auditing of the Office 
                                              of the Auditor-General</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The accounts of the office of the 
                                              Auditor-General shall be audited 
                                              annually and reported upon by an 
                                              auditor appointed by Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 25&#8212;Submission of Annual 
                                              Report on Activities of the 
                                              Service</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Board shall submit to the 
                                              President and Parliament as soon 
                                              as possible but in any event not 
                                              later than eight months after the 
                                              end of each financial year a 
                                              report on the activities of the 
                                              Service during the year to which 
                                              the report relates.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART III&#8212;FINANCIAL AND 
                                              MISCELLANEOUS PROVISIONS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 26&#8212;Expenses of the Service 
                                              charged on the Consolidated Fund</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The administrative expenses of the 
                                              office of the Auditor-General 
                                              including all salaries, 
                                              allowances, gratuities and 
                                              pensions payable to or in respect 
                                              of persons serving in the Audit 
                                              Service shall be a charge on the 
                                              Consolidated Fund.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 27&#8212;Annual Estimates of the 
                                              Service</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Board shall at least two 
                                              months before the end of the 
                                              financial year submit to the 
                                              President the estimates of the 
                                              Service; and the President shall 
                                              at least one month before the end 
                                              of the financial year cause the 
                                              estimates to be laid before 
                                              Parliament without revision but 
                                              with any recommendations that the 
                                              President may make on them.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 28&#8212;Stationing of Officers 
                                              in Organisations Subject to Audit</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Auditor-General may 
                                              require any organisation or body 
                                              subject to audit by the 
                                              Auditor-General to make available 
                                              while the audit is being carried 
                                              on, suitable office accommodation 
                                              for the proper conduct of the 
                                              audit.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Auditor-General shall 
                                              require every person employed in 
                                              his office who is to examine the 
                                              accounts of an organization under 
                                              this Act to comply with security 
                                              arrangements applicable to, and to 
                                              take any oath of secrecy required 
                                              to be taken by persons employed in 
                                              that organization and every such 
                                              person shall comply with the 
                                              requirement.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The Auditor-General shall 
                                              station in Parliament House, 
                                              permanent staff to enable 
                                              Parliament carry out effectively 
                                              its duties in respect of reports 
                                              submitted by the Auditor-General 
                                              to Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 29&#8212;Audit Observations</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Auditor-General or any 
                                              authorised person acting on his 
                                              behalf shall, as a result of an 
                                              audit conducted by him, issue 
                                              observations to the Controller and 
                                              Accountant-General or the 
                                              management of the audited 
                                              organisation and the comments made 
                                              by the management shall be 
                                              returned to the Auditor-General 
                                              within 30 days after the receipt 
                                              of the observation.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A person who fails or refuses 
                                              to reply to the audit observations 
                                              within the period specified in 
                                              subsection (1) shall, if the 
                                              Auditor-General so directs, have 
                                              his emoluments and allowances 
                                              withheld for so long as the person 
                                              fails to comply.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 30&#8212;Audit Report 
                                              Implementation Committees</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) An institution, body or 
                                              organisation which is subject to 
                                              auditing by the Auditor-General 
                                              shall establish an Audit Report 
                                              Implementation Committee, 
                                              comprising members of</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the Governing Board or Council 
                                              of that institution, body or 
                                              organisation where such Council or 
                                              Board exist by law; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) a Ministerial Committee for 
                                              Ministries, Departments and 
                                              Agencies of the Central 
                                              Government, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) a Special Committee of the 
                                              District Assembly.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) It shall be the duty of the 
                                              Audit Report Implementation 
                                              Committee to ensure that the head 
                                              of an institution, body or 
                                              organisation to which subsection 
                                              (1) applies</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) pursues the implementation of 
                                              matters in all audit reports as 
                                              well as the Auditor-General&#8217;s 
                                              reports endorsed by Parliament as 
                                              well as financial matters raised 
                                              in the reports of internal 
                                              monitoring units in the 
                                              institution, body or organisation; 
                                              and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) annually prepares a statement 
                                              showing the status of 
                                              implementation of recommendation 
                                              made in all audit reports as well 
                                              as the Auditor-General&#8217;s reports 
                                              which have been accepted by 
                                              Parliament and any other related 
                                              directives of Parliament.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The statement shall show 
                                              remedial action taken or proposed 
                                              to be taken to avoid or minimise 
                                              the recurrence of undesirable 
                                              features in the accounts and 
                                              operations of the institution, 
                                              body or organisation and the time 
                                              frame for action to be completed.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) The statement referred to in 
                                              subsection (3) shall be endorsed 
                                              by the relevant Minister and 
                                              forwarded to Parliament, Office of 
                                              the President and the 
                                              Auditor-General within six months 
                                              after Parliamentary decisions on 
                                              the Auditor-General's report.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) In the performance of its 
                                              functions under this Act, an Audit 
                                              Report Implementation Committee 
                                              may co-opt any senior management 
                                              personnel to serve on the 
                                              Committee.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 31&#8212;Examination on Oath</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Auditor-General may examine 
                                              any person on oath on any matter 
                                              pertaining to any account subject 
                                              to audit by him.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 32&#8212;Retirement of Audit 
                                              Service Staff</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Except otherwise provided in 
                                              this Act a person employed by the 
                                              Service&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) may voluntarily retire from 
                                              the Service at any time after 
                                              attaining the age of 45 years; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) shall retire from the Service 
                                              after attaining the age of 60 
                                              years.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Notwithstanding subsection (1) 
                                              a person employed by the Service 
                                              who has attained the age of 60 
                                              years may be eligible for 
                                              engagement immediately after 
                                              retirement by the Board on the 
                                              recommendation of the 
                                              Auditor-General for a limited 
                                              period of not more than two years 
                                              at a time but not exceeding five 
                                              years in all.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) A person who has retired from 
                                              the Service shall be paid 
                                              retirement benefits in accordance 
                                              with the Constitution.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 33&#8212;Offences</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) fails to produce for 
                                              inspection by the Auditor-General 
                                              or otherwise fails to give the 
                                              Auditor-General access to any 
                                              book, record, return or other 
                                              document relating or relevant to 
                                              any account to be audited by the 
                                              Auditor-General, when so requested 
                                              by the Auditor-General; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) fails to keep proper books of 
                                              account or proper records in 
                                              relation thereto when so required 
                                              by the provisions of any 
                                              enactment; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) gives to the Auditor-General 
                                              any information which he knows to 
                                              be false or which he has no reason 
                                              to believe to be true; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) wilfully suppresses any 
                                              information required by the 
                                              Auditor-General in the performance 
                                              of his functions under this Act or 
                                              any other enactment; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) obstructs the Auditor-General 
                                              in the performance of his 
                                              functions under this Act or any 
                                              other enactment,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              commits an offence and is liable 
                                              on summary conviction to a fine 
                                              not less than 500 penalty units or 
                                              to imprisonment for a term not 
                                              exceeding 2 years or to both.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) For the purposes of subsection 
                                              (1), &#8220;Auditor-General&#8221; includes 
                                              any auditor acting under the 
                                              direction of the Auditor-General.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Any member of the Audit 
                                              Service who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) demands or takes any bribe, 
                                              gratuity, recompense or reward for 
                                              the neglect or non-performance of 
                                              his duty; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) wilfully fails to report to 
                                              the Auditor-General any abuse or 
                                              irregularity that comes to his 
                                              notice in the course of his duties 
                                              in relation to any accounts 
                                              audited by him; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) makes any report to the 
                                              Auditor-General which he knows to 
                                              be false or which he has no reason 
                                              to believe to be true,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              commits an offence and is liable 
                                              on summary conviction to a fine 
                                              not less than 500 penalty units or 
                                              to imprisonment for a term not 
                                              exceeding 2 years or to both.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 34&#8212;Offences by Bodies of 
                                              Persons</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) In the case of an offence 
                                              committed under section 33(1) by a 
                                              body of persons&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) where the body of persons is a 
                                              body corporate, other than a 
                                              partnership, every director and 
                                              officer of that body corporate 
                                              shall be deemed to be also guilty 
                                              of that offence; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) where the body is a 
                                              partnership every partner shall be 
                                              deemed to be also guilty of that 
                                              offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) No person shall be deemed to 
                                              be guilty of an offence under 
                                              section 33(1) if he proves that 
                                              the offence was committed without 
                                              his knowledge or that he exercised 
                                              all due diligence to prevent the 
                                              commission of the offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 35&#8212;Regulations</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Board shall, acting in 
                                              consultation with the Public 
                                              Services Commission, make 
                                              Regulations by constitutional 
                                              instrument&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) for the effective and 
                                              efficient administration of the 
                                              Audit Service; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) generally for carrying out the 
                                              principles and purposes of this 
                                              Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 36&#8212;Interpretation</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In this Act unless the context 
                                              other wise requires&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;financial aid&quot; means grants, 
                                              loans, guarantees and commodity 
                                              aids. </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Service&quot; means the Audit Service.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 37&#8212;Consequential 
                                              Amendments</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Financial Administration 
                                              Decree, 1979 (S.M.C.D. 221) is 
                                              amended as follows&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) by the substitution for 
                                              paragraph (c) of subsection (4) of 
                                              section 47, the following&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              &quot;(c) the libraries of the Ghana 
                                              Institute of Management and Public 
                                              Administration (GIMPA) and the 
                                              Management Development and 
                                              Productivity Institute (M.D.P.I.)&quot;.;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) by the insertion after 
                                              paragraph (c) of subsection (4) of 
                                              the following&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              &quot;(d) members of the Audit Service 
                                              Board.&quot;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 38&#8212;Repeals and Saving</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (1) The Audit Service Decree, 1972 
                                              (N.R.C.D. 49) is repealed by this 
                                              Act. </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (2) Part V of the Financial 
                                              Administration Decree, 1979 (S.M.C.D. 
                                              221) is hereby repealed.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (3) The Public Officers 
                                              (Auditor-General) Instrument, 1962 
                                              (L.I. 204) is hereby revoked.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (4) Notwithstanding the repeal 
                                              under subsection (1) any 
                                              instrument made, directives given 
                                              or appointments made under the 
                                              repealed enactment and in force 
                                              immediately before the date of the 
                                              coming into force of this Act 
                                              shall continue in force as if made 
                                              or given under this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (5) Subject to the provisions of 
                                              this Act, the Audit Service Board 
                                              in existence immediately before 
                                              the coming into force of this Act 
                                              shall be the Board referred to in 
                                              this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Date of Gazette Notification: 20th 
                                              October, 2000.</span></td>
                </tr>
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  <td width="76" height="50" bgcolor="#003366"></table></td>
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