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;
- 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.