Ghana Audit Service Act
Section – 31 – Examination on oath
Section – 32 – Retirement of Audit Service staff
(1) Except otherwise provided in this Act a person employed by the Service
(a) may voluntarily retire from the Service at any time after attaining the age of 45 years; and
(b) shall retire from the Service after attaining the age of 60 years.
(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.
(3) A person who has retired from the Service shall be paid retirement benefits in accordance with the Constitution.
Section – 33 – Offences
(1) Any person who
(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
(b) fails to keep proper books of account or proper records in relation thereto when so required by the provisions of any enactment; or
(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
(d) wilfully suppresses any information required by the Auditor-General in the performance of his functions under this Act or any other enactment; or
(e) obstructs the Auditor-General in the performance of his functions under this Act or any other enactment,
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.
(2) For the purposes of subsection (1), “Auditor-General” includes any auditor acting under the direction of the Auditor-General.
(3) Any member of the Audit Service who
(a) demands or takes any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty; or
(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
(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,
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.
Section – 34 – Offences by bodies of persons
(1) In the case of an offence committed under section 33(1) by a body of persons
(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
(b) where the body is a partnership every partner shall be deemed to be also guilty of that offence.
(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.
Section – 35 – Regulations
The Board shall, acting in consultation with the Public Services Commission, make Regulations by constitutional instrument
(a) for the effective and efficient administration of the Audit Service; and
(b) generally for carrying out the principles and purposes of this Act.
Section – 36 – Interpretation
In this Act unless the context other wise requires-
“financial aid” means grants, loans, guarantees and commodity aids.
“Service” means the Audit Service.
Section – 37 – Consequential Amendments
The Financial Administration Decree, 1979 (S.M.C.D. 221) is amended as follows-
(a) by the substitution for paragraph (c) of subsection (4) of section 47, the following-
“(c) the libraries of the Ghana Institute of Management and Public Administration (GIMPA) and the Management Development and Productivity Institute (M.D.P.I.)”.;
(b) by the insertion after paragraph (c) of subsection (4) of the following-
“(d) members of the Audit Service Board.”
Section – 38 – Repeals and saving
(1) The Audit Service Decree, 1972 (N.R.C.D. 49) is repealed by this Act.
(2) Part V of the Financial Administration Decree, 1979 (S.M.C.D. 221) is hereby repealed.
(3) The Public Officers (Auditor-General) Instrument, 1962 (L.I. 204) is hereby revoked.
(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.
(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.