Ghana Audit Service Act
Section – 1 – The Audit Service continued in existence
(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.
(2) The Audit Service referred to in this Act as “the Service”, shall continue to form a part of the Public Services of Ghana.
Section – 2 – Members of the Audit Service
The members of the Service are
(a) the Auditor-General; and
(b) the other persons employed in the Service.
Section – 3 – The governing body of the Service
(1) The governing body of the Service shall be the Audit Service Board referred to in this Act as “the Board”.
(2) The Board shall consist of
(a) a chairman and four other members appointed by the President, acting in consultation with the Council of State;
(b) the Auditor-General; and
(c) the Head of the Civil Service or his representative.
(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.
Section – 4 – Functions of the Board
(1) The Board shall
(a) determine the structure and technical expertise required for the efficient performance of the functions of the Service;
(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;
(c) appoint officers and other employees of the Service other than the Auditor-General; and
(d) determine the terms and conditions of service of officers and other employees of the Service other than the Auditor-General.
(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.
(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.
Section – 5 – Tenure of office of members
(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.
(2) An existing member of the Board other than an ex-officio member ceases to hold office on the reconstitution of the Board.
(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.
(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.
(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.
Section – 6 – Meetings of the Board
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(9) A member who contravenes subsection (8) shall be removed from the Board.
(10) Subject to this section, the Board shall determine the procedure for its meetings.
Section – 7 – Appointment of committees
(1) The Board may appoint committees consisting of members of the Board or of members and non-members to exercise any of its functions.
(2) The chairman of a committee of the Board shall be a member of the Board.
(3) A committee of the Board may co-opt such person as it may determine to attend its meetings.
(4) A committee of the Board shall determine the procedure for its meetings.
Section – 8 – Engagement of consultants and experts
(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.
(2) The consultants and experts shall be engaged on such terms and conditions as the Board may determine.
Section – 9 – Allowances for members of the Board
Section – 10 – Appointment of the Auditor-General
(1) There shall be an Auditor-General who shall be appointed by the President acting in consultation with the Council of State.
(2) The office of Auditor-General shall be a public office.
(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.
(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.
(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.
(6) The salary and allowances payable to the Auditor-General shall be a charge on the Consolidated Fund.
(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.
(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.
(9) The Auditor-General may at any time resign his office in writing addressed to the President.