The document discusses ensuring effective implementation of oversight committee recommendations in Ghana. It covers the following key points: 1. The mandate of the Auditor-General of Ghana is to audit all public offices and institutions established by law. This includes central and local government as well as public universities. 2. The Auditor-General submits audit reports to Parliament within 6 months of the previous fiscal year. However, there are challenges with the time it takes for reports to be reviewed by committees and for audited entities to implement recommendations. 3. Strategies are suggested to enhance implementation, including making Action Implementation Plans mandatory, establishing a special committee to address AG report findings, and improving collaboration between the AG office and oversight

1. PERSPECTIVE OF AUDITOR-GENERAL OF
GHANA ON ENSURING EFFECTIVE
IMPLEMENTATION OF
OVERSIGHT COMMITTEE RECOMMENDATIONS
BY
YAW SIFAH,DEPUTY AUDITOR-GENERAL,
SPECIAL DUTIES
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2. 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
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4.  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
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5.  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
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6.  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).
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7.  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)
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9. Department /Type of report Latest report
to Parliament
Central Government Audit Department
Public Accounts of Ghana (Consolidated Fund)
Public Accounts of Ghana (MDAs)
Multi Donor Budget Support
2013
2013
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
2013
2013
2013
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10.  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
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11.  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
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12.  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
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13.  Dysfunctional follow-up regime
◦ Action Plan not demanded
◦ GAS, IAA and Auditee not updated
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14.  Synchronise activities to minimise delays
 Lobby leadership to give preferential treatment to
PAC reports
 PAC to demand Action/Implementation Plan
AUDITOR_GENERALS_RECOMMENDATION_IMPLEM
 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
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15.  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
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16. Thank U
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