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.