Ghana Audit Service Act 

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.

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