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History
In 1910, the Ghana Audit Service (GAS) was created in London as a colonial audit department. Originally called the Gold Coast Audit Department, it later became known as the Auditor-General's Department. The 1969 Constitution of Ghana extended financial and administrative autonomy to the agency, and the 1972 Audit Service Decree established it as the GAS and strengthened its independence by establishing a seven-member Audit Service Board as its governing body. The board consists of the chairman, four representatives appointed by the president acting in consultation with the Council of State, the auditor-general, and the head of the Civil Service. The Audit Service Act of 2000 (Act 584), which derives most of its provisions from the 1992 Constitution, further enhanced the mandate of the GAS.
Mission
The GAS exists to promote good governance-transparency, accountability, and probity-in the public financial management system of Ghana by auditing the management of public resources in accordance with recognized international auditing standards and reporting to Parliament. Its vision is to become one of the leading supreme audit institutions in the world by 2010, delivering professional, excellent, and cost-effective auditing services.
Mandate
By law, the GAS is required to audit all public accounts of Ghana and report on...