Ghana Audit Service Act 

Ghana Audit Service Act

Section – 21 – Debate by Parliament of the Auditor-General’s reports

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.

Section – 22 – Audit of accounts by Auditor-General or as requested by Parliament

The Auditor-General may whenever Parliament so requests and may, of his own motion inquire into and report on any matter relating to

(a) the financial affairs of the Government or public property; and

(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.

Section – 23 – Publication of reports

(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.

(2) The Auditor-General shall submit copies of the published reports to

(a) the Government Archivist;

(b) all public and University libraries in Ghana;

(c) the libraries of the Ghana Institute of Management and Public Administration (GIMPA) and the Management Development and Productivity Institute (MDPI);
(d) members of the Board; and

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