PERSPECTIVE OF AUDITOR-GENERAL OF GHANA ON ENSURING EFFECTIVE IMPLEMENTATION OF OVERSIGHT COMMITTEE RECOMMENDATIONS BY YAW SIFAH,DEPUTY AUDITOR-GENERAL, SPECIAL DUTIES 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/20151

1. Audit service then and now 2. Mandate of the Audit Service 3. Appointment, Independence and Powers 4. Scope of Audit 5. Auditor-General serves Parliament 6. Regular/Statutory Audit Reports 7. Challenges with implementation of recommendations 8. Strategies to enhance implementation 6TH WAAPAC ACCOUNTABILITY CONFERENCE 12/6/20152

Origin1910 Audit Department Under the 1954 Constitution the Audit Department was changed to Auditor-General’s Department 1969 Constitution changed the Auditor- General’s Department to Audit Service The 1992 Constitution maintained the name Audit Service 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/20153

 The public accounts of Ghana and of all public offices including the courts, 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. Article 187(2) of 1992 Constitution 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/20154

 Expansive and Elastic ◦ Beyond Central Government to include all public offices ◦ Any newly established public body becomes subject to audit  VAT Service, Road Fund, GET Fund, District Assemblies Common Fund  Increase in the number of secondary schools and District Assemblies ◦ Public Procurement Act requires annual statutory audit of Procurement activities of entities-Section 91 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/20155

 Appointed by the president acting in consultation with the Council of State  The establishment of the Office of the Auditor-General as a public office  Protection from arbitrary removal from office (Articles 187(1) and 13 of the 1992 Constitution)  Not to be subject to the direction or control by any other person or authority. (Article 187(7a) of the Constitution). 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/20156

 Auditor-General is required to submit his Report to Parliament within six months of the immediately preceding financial year to which the Public Accounts relates Article 187(5) 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/20157

Report on the Foreign Exchange Receipts and Payments Report on Public Boards and Corporations Higher Educational Institutions Commercial Audit Department Report on The Public Accounts (Consolidated Fund) Report on MDAs Central Government Audit Department Performance Audit Reports Special Audit Reports- IT, Special investigations Performance and Special Audits Department Report on Accounts of District Assemblies and Traditional Authorities Report on Pre-University Educational Institutions District Assemblies Common Fund, DDF and other Statutory Funds Educational Institutions & District Assemblies Department 12/6/2015 NCE 8

Department /Type of reportLatest report to Parliament Central Government Audit Department Public Accounts of Ghana (Consolidated Fund) Public Accounts of Ghana (MDAs) Multi Donor Budget Support 2013 Commercial Audits Department Public Accounts of Ghana (Public Boards, Corporations and other Statutory Institutions) Half Yearly Foreign Exchange Receipts and Payments Statement of the Bank of Ghana 2013 June 2014 Educational Institutions and District Assemblies Department Pre-University Educational Institutions Audits into the Accounts (IGF) of District Assemblies (MMDAs) Management and Utilisation of Statutory and Other Earmarked Funds /6/2015 6TH WAAPAC ACCOUNTABILITY CONFERENCE9

 Engages PAC to increase their understanding of GAS operating methods and constraints  Assist PAC Clerks to winnow findings in AG’s reports to Parliament before public hearing  Technical staff presents reports to PAC during retreats  Providing technical support during public hearing ◦ Briefs, suggested questions and chairman’s opening remarks ◦ Physical presence to speak to disputed issues 12/6/2015 6TH WAAPAC ACCOUNTABILITY CONFERENCE10

 Time lags in handling reports ◦ AG delivering reports within deadline ◦ Table Office and House ◦ Reference by Speaker to PAC ◦ PAC retreat for GAS to present reports to PAC ◦ PAC scheduling public hearings ◦ PAC reports tabled and adopted by House ◦ Parliament’s report communicated to auditee 12/6/2015 6TH WAAPAC ACCOUNTABILITY CONFERENCE11

 Disconnect between House and Audited Entities ◦ Adopted PAC reports not communicated ◦ Limited circulation of Hansards  ARICs not truly independent ◦ Composition ◦ Management responsibility underplayed ◦ Lack of punitive sanctions 12/6/2015 6TH WAAPAC ACCOUNTABILITY CONFERENCE12

 Dysfunctional follow-up regime ◦ Action Plan not demanded ◦ GAS, IAA and Auditee not updated 12/6/2015 6TH WAAPAC ACCOUNTABILITY CONFERENCE13

 Synchronise activities to minimise delays  Lobby leadership to give preferential treatment to PAC reports  PAC to demand Action/Implementation Plan AUDITOR_GENERALS_RECOMMENDATION_IMPL EMENTATION_PLAN_TEMPLATE[1].doc  Special Committee of Parliament to deal with matters arising from AG’s reports, if need be  PAC to evaluate and report on its own performance-% of recommendations implemented 12/6/20156 TH WAAPAC ACCOUNTABILITY CONFERENCE14

 Make ARICs functional ◦ Push for independent ARICs  Real time update of GAS, IAA and Auditee for Effective follow-up and reporting  Introduce sanctions regime  GAS-PAC collaboration to push for financial independence  Peer review of PACs  Invite Speakers to conferences to obtain their buy in 12/6/2015 6TH WAAPAC ACCOUNTABILITY CONFERENCE15

Thank U 6TH WAAPAC ACCOUNTABILITY CONFERENCE12/6/201516