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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Promoting accountability through State audit: an appraisal of the Auditor-General's reports on the Consolidated Fund (CF) in Ghana, 1993-1999
Author:Kojo Sakyi, EmmanuelISNI
Periodical:African Administrative Studies
Geographic term:Ghana
Subjects:public finance
public accounting
audit offices
Abstract:In Ghana, the Auditor-General (A-G) is the constitutionally mandated public servant responsible for State audit. The present article examines the contribution of the A-G Department to the promotion of public accountability. An appraisal of the reports of the A-G on the Consolidated Fund, 1993-1999, indicates that the A-G has performed his task satisfactorily. Significant issues of crucial importance to the promotion of accountability and responsible behaviour were raised in the reports and necessary recommendations made to the responsible public agencies for corrective measures to be taken. The study shows, however, that State audit has made very limited impact in promoting the accountability of Ghana's government, because the majority of the recommendations made by the A-G were never implemented, while accountability requirements were compromised by the Public Accounts Committee of Parliament and allied public agencies. The inefficiency of State audit as a tool for promoting accountability in Ghana during the period under review was largely due to the type of regime and the governance environment in general; these factors limited the adherence to and enforcement of accountability requirements in public administration. The author recommends legislated release dates for reports, better presentation of information, compliance with accounting and financial regulations, an enhanced role of the A-G in accounting and financial policy, and improved interorganizational coordination as solutions to improve the situation. Furthermore, all public organizations and officials who violate rules governing the administration of the Consolidated Fund shoul be disciplined according to the law. Bibliogr., sum. in English. [Journal abstract, edited]