Ghana Audit Service
GAS
Summary
The Ghana Audit Service is the supreme audit institution of Ghana, established under Article 187 of the 1992 Constitution and operationalised by the Audit Service Act, 2000 (Act 584). The Auditor-General is appointed by the President acting on the advice of the Council of State, subject to approval by Parliament, and holds office as a public officer until the statutory retirement age (generally 60, though judicial interpretation of this rule has been contested). The Auditor-General is independent in the performance of their functions and cannot be subject to the direction or control of any person or authority. The Ghana Audit Service audits all public accounts and submits annual reports to Parliament; the Public Accounts Committee of Parliament exercises the primary legislative oversight role over audit findings. Removal before retirement age requires a two-thirds parliamentary vote.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | Not specified |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Audit Service Act, 2000 (Act 584); Constitution of Ghana 1992, Article 187
- Citation
- Act 584 of 2000; Art. 187 Const. 1992
- Full text
- Full text of law →
Jurisdiction scope
All public accounts of Ghana, including central government, state-owned enterprises, district assemblies, and any entity that receives or disburses public funds