Audit Universe
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By Article 187(2) of the constitution, the Audit Service carries out among other duties, the auditing of:

The public accounts of Ghana, which include:

  • Central Government;
  • Ministries, Departments and Agencies (MDAs);
  • The Judiciary or Courts;
  • Parliament
  • Metropolitan, Municipal, and District Assemblies.
  • The Houses of Chiefs and Traditional Councils.
  • Public Educational Institutions.
  • Governing boards: Bodies established with public funds including corporations, companies and other enterprises.
  • Public offices established by the constitution and other public offices as defined by Article 295 of the 1992 constitution.
  • An entity established with public funds or an act of Parliament e.g. GETfund, Road fund, NHIS.
  • Half yearly foreign exchange receipts & payments statement of the BoG for the periods ending June 30 & Dec 31.