constituteproject.org
PDF generated: 04 Oct 2013, 20:33
(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
authorising 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 organisation 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.
Ghana 1992 (rev. 1996)
Page 93