Article 187 - The Auditor-General

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(1) There shall be an Auditor-General of Ghana whose office shall be a public office.

(2) 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 reported on by the Auditor-General.

(3) For the purposes of clause (2) of this article, the Auditor-General or any person authorized or appointed for the purpose by the Auditor-General shall have access to all books, records, returns and other documents relating or relevant to those accounts.

(4) The public accounts of Ghana and of all other persons or authorities referred to in clause (2) of this article shall be kept in such form as the Auditor-General shall approve.

(5) The Auditor-General shall, within six months after the end of the immediately preceding financial year to which each of the accounts mentioned in clause (2) of this article relates, submit his report to Parliament and shall, in that report, draw attention to any irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament.

(6) Parliament shall debate the report of the Auditor-General and appoint where necessary, in the public interest, a 'Committee to deal with any matters arising from it.

(7) In the performance of his functions under this Constitution or any other law the Auditor-General-

(a) shall not be subject to the direction or control of any other person or authority;

(b) 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 authorizing the expenditure; or

(ii) any sum which has not been duly brought into account, upon the person by whom the sum ought to 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.

(8) Paragraph (a) of clause (7) of this article shall not preclude the President, acting in accordance with the advice of the Council of State, from requesting the Auditor-General in the public interest, to audit, at any particular time, the accounts of any such body or organization as is referred to in clause (2) of this article.

(9) A person aggrieved by a disallowance or surcharge made by the Auditor-General may appeal to the High Court.

(10) The Rules of Court Committee may, by constitutional instrument, make Rules of Court for the purposes of clause (9) of this article.

(11) The salary and allowances payable to the Auditor-General shall be a charge on the Consolidated Fund.

(12) The salary and allowances payable to the Auditor-General, his rights in respect of leave of absence, retiring award or retiring age shall not be varied to his disadvantage during his tenure of office.

(13) The provisions of article 146 of this Constitution relating to the removal of a Justice of the Superior Court of Judicature from office shall apply to the Auditor-General.

(14) The administrative expenses of the office of the Auditor-General including all salaries, allowances, gratuities and pensions payable to or in respect of persons serving in the Audit Service shall be a charge on the Consolidated Fund.

(15) The accounts of the office of the Auditor-General shall be audited and reported upon by an auditor appointed by Parliament.

(16) A person appointed to be the Auditor-General of Ghana shall, before entering upon the duties of his office, take and subscribe the Oath of the Auditor-General set out in the Second Schedule to this Constitution.