31:. It was established as part of the Audit Service through Article 188 of the 1992 Constitution of Ghana as part of the Public Services of Ghana. The auditor-general through the Audit service undertakes audits of the public accounts of Ghana and all public offices as mandated by Article 187 of the 1992 Constitution of Ghana.
135:
He may disallow any item of expenditure which is contrary to law and surcharge: (i) the amount of any expenditure disallowed upon the person responsible for incurring or authorising the expenditure; or (ii) any sum which has not been duly brought into account, upon the person by whom the sum ought to
113:
The public accounts of Ghana and of all public offices, including the courts, the central and local government administrations, of the
Universities and public institutions of like nature, of any public corporation or other body or organization established by an Act of Parliament shall be audited and
72:
In 1954, after another legislative election birthing the 1954 Constitution of the Gold Coast, the position was changed to
Auditor-General (A-G) in order to replace the Director-General of Gold Coast Audit Department in line with the adoption of the 1954 Constitution. Neville Warde Sabine maintained
59:
During the colonial era the
British Colonial Administration under the direction of the Colonial Audit Office in London established a local Audit Office headed by a Director, whose duty was to annually submit an audit report to the Director of Colonial Audit in London. From 1910 to 1963, there five
94:
Prempeh served for 10 years, serving till 2000 and was succeeded by Edward Dua
Agyeman in 2001 as Acting A-G till he was confirmed in 2003. Agyeman served till 2009 and was replaced by Richard Quartei Quartey who also served for 7 years till 2016, when he retired and was replaced by current A-G,
81:
In 1963, Ahenkora Osei was appointed as the first
Ghanaian auditor-general to lead the Auditor-General's Department. He held the position for 18 years till 1981, serving through three constitutional eras (1960–1966, 1969–1972, and 1979–1981) and two military regimes (1966–1969 and 1972–1979)
68:
In 1951, after Kwame
Nkrumah became Prime Minister, the designation of the head of the Audit Department was modified from Director of Audit to Director-General (D-G) of Gold Coast Audit Department. Neville Warde Sabine was appointed as the first Director-General in 1951.
90:
Ahenkora Osei was succeeded by James Benoni Haizel-Coleman in 1981 who served for 3 years and was subsequently replaced by
Richard Tello-Nelson in 1983. Tello-Nelson served from 1983 to 1989 and was later replaced by Osei Tutu Prempeh in 1990.
107:
The legitimate mandate for public sector audit is exclusively vested in the auditor-general's position and
Article 187 of the 1992 Constitution of Ghana provides the mandate of the Auditor General as follows:
119:
The
Auditor-General or any person authorised or appointed for the purpose of the audit by the Auditor-General shall have access to all books, records returns and other documents relating or relevant to those
130:
In the performance of his functions under this
Constitution or any other law the Auditor-General shall not be subject to the direction or control of any other person or authority;
125:
All the public accounts of Ghana and of all other persons or authorities referred to in clause (2) of article 187 shall be kept in such form as the Auditor-General shall approve.
136:
have been brought into account; or (iii) the amount of any loss or deficiency, upon any person by whose negligence or misconduct the loss or deficiency has been incurred.
379:
795:
535:
Report of the Auditor-General on the Public Accounts of Ghana for the Year Ended ...: Ministries, Departments, and Other Agencies of the Central Government
43:
338:
311:
892:
329:
490:
943:
820:"President Mills Welcoming Mr Osei Tutu Prempeh, Former Auditor-General and Member of the Ghana @ 50 Commissions to the Osu Castle"
347:
320:
39:
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779:
516:
455:
60:
British who headed the department, with the first being Walter Bowerley served as director for the Department from 1910 to 1932.
639:
667:
923:
585:
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938:
933:
364:
566:
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533:
796:"Gov't will not interfere with Auditor-General's work-Veep | GhHeadlines Total News Total Information"
928:
359:
412:
283:
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27:, a legislative branch agency re-established by the government of Ghana in 1992 through the 1992
28:
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8:
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868:"'Audit board chair a trickster and a 'hatchet man' – Asiedu Nketia"
63:
34:
In other jurisdictions, the auditor-general is referred to as
316:
716:"Ghana's Constitution of 1992 with Amendments through 1996"
301:
380:
International Organization of Supreme Audit Institutions
571:. Association of Chartered Certified Accountants. 2005.
893:"President confirms Akuamoah Asiedu Auditor-General"
413:"History of the Audit Service | Ghana Audit Service"
141:
665:
102:
76:
915:
44:Comptroller and Auditor General (United Kingdom)
757:
514:
410:
64:Auditor-General of Gold Coast Audit Department
760:"Past Auditors General | Ghana Audit Service"
339:Controller and Auditor-General of New Zealand
312:Comptroller and Auditor General of Bangladesh
668:"President Mahama swears-in Auditor General"
54:
692:"THE CONSTITUTION OF THE REPUBLIC OF GHANA"
640:"Prez Mahama swears in new Auditor-General"
586:"Richard Quartey Appointed Auditor-General"
518:Daily Graphic: Issue 149330 January 15 2005
872:Citinewsroom - Comprehensive News in Ghana
844:"Dua Agyeman Confirmed As Auditor General"
491:"Dua Agyeman Confirmed As Auditor General"
457:Daily Graphic: Issue 8669 September 2 1978
453:
330:Comptroller and Auditor General (Ireland)
723:World Intellectual Property Organization
348:Comptroller General of the United States
321:Comptroller and Auditor General of India
40:Comptroller General of the United States
302:Other comptrollers and auditors general
916:
16:Director of the Audit Service of Ghana
899:. News Desk Report. 13 September 2021
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515:Boadu-Ayeboafoh, Yaw (2005-01-15).
114:reported on by the Auditor-General.
13:
736:
656:
629:
602:
575:
14:
960:
464:
444:
425:
391:
142:List of auditors-general of Ghana
784:. Afrimedia International. 2001.
666:Ghana News Agency (2016-12-30).
944:Government accounting officials
885:
860:
836:
812:
788:
772:
708:
684:
521:. Graphic Communications Group.
460:. Graphic Communications Group.
454:Addo-Twum, J. K. (1978-09-02).
365:Comptroller and Auditor General
85:
824:Peacefmonline.com - Ghana news
559:
552:Know Your Ministers: 2005-2009
542:
525:
508:
483:
103:Mandate of the auditor-general
77:First Ghanaian auditor-general
1:
385:
440:. Ghana Audit Service. 2006.
193:James Benoni Haizel-Coleman
7:
613:"Biographical Notes | IAAC"
353:
10:
965:
924:Government audit officials
49:
38:, as referred to in US as
949:Auditors-general of Ghana
568:Accounting & Business
555:. Flagbearers Publishers.
479:. Embassy of Ghana. 1965.
360:Supreme audit institution
55:Gold Coast Audit Director
21:auditor-general of Ghana
939:Ghanaian civil servants
549:Vieta, Kojo T. (2005).
284:Johnson Akuamoah Asiedu
250:Richard Quartei Quartey
934:Management occupations
758:Ghana Audit Service.
411:Ghana Audit Service.
258:John Evans Atta Mills
208:Richard Tello-Nelson
165:Neville Warde Sabine
157:Appointing president
73:his role until 1963.
29:Constitution of Ghana
227:Jerry John Rawlings
214:Jerry John Rawlings
800:www.ghheadlines.com
696:www.ghanareview.com
672:Ghana Business News
275:John Dramani Mahama
267:Daniel Yaw Domelevo
241:John Agyekum Kufuor
234:Edward Dua Agyeman
200:Jerry John Rawlings
147:
97:Daniel Yaw Domelevo
36:Comptroller General
25:Ghana Audit Service
23:is the head of the
538:. Auditor-General.
497:. 10 February 2003
221:Osei Tutu Prempeh
146:
437:The State Auditor
299:
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956:
929:Government audit
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495:www.ghanaweb.com
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154:Term of service
151:Auditor-General
148:
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370:Auditor general
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292:Nana Akufo-Addo
288:2021 – present
144:
105:
88:
79:
66:
57:
52:
17:
12:
11:
5:
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897:Graphic Online
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811:
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771:
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683:
655:
644:Graphic Online
628:
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558:
541:
532:Ghana (2004).
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197:
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186:Kwame Nkrumah
184:
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180:Ahenkora Osei
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87:
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82:respectively.
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56:
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51:
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15:
9:
6:
4:
3:
2:
961:
950:
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172:Kwame Nkrumah
170:
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32:
30:
26:
22:
901:. Retrieved
896:
887:
876:. Retrieved
874:. 2018-10-02
871:
862:
851:. Retrieved
848:Modern Ghana
847:
838:
827:. Retrieved
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803:. Retrieved
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790:
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763:. Retrieved
726:. Retrieved
722:
710:
699:. Retrieved
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675:. Retrieved
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647:. Retrieved
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620:. Retrieved
616:
593:. Retrieved
590:Modern Ghana
589:
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527:
517:
510:
499:. Retrieved
494:
485:
475:
456:
436:
416:. Retrieved
271:2016 – 2021
254:2009 – 2016
237:2001 – 2009
224:1990 – 2001
211:1983 – 1989
196:1981 – 1983
183:1963 – 1981
168:1951 – 1963
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129:
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118:
112:
106:
93:
89:
86:1981–present
80:
71:
67:
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33:
20:
18:
903:21 February
781:West Africa
375:Comptroller
335:New Zealand
918:Categories
878:2021-03-04
853:2021-03-04
829:2021-03-04
805:2021-03-04
765:2021-03-04
701:2021-03-04
677:2021-03-04
649:2021-03-04
622:2021-03-04
617:www.un.org
595:2021-03-04
501:2021-03-04
476:Ghana News
418:2021-03-04
386:References
308:Bangladesh
42:and UK as
120:accounts.
354:See also
728:4 March
326:Ireland
50:History
719:(PDF)
317:India
160:Note
905:2022
730:2021
19:The
344:USA
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895:.
870:.
846:.
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