ACCOUNTABILITY AND EMERGING PRINCIPLES OF DEMOCRATIC GOVERNANCE THE ROLE OF THE AUDITOR- GENERAL

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1 ACCOUNTABILITY AND EMERGING PRINCIPLES OF DEMOCRATIC GOVERNANCE THE ROLE OF THE AUDITOR- GENERAL Introduction ======================================= In the evolving and contemporary era of democratic governance, the demands of citizens to have a say in the manner in which they are governed are increasingly being pushed to new frontiers. There are therefore growing worldwide calls for Government and State institutions to be made more accountable to their citizens for the decisions and actions they take which affect the daily lives of the citizens or cost them money. These developments, involving political, economic, financial, social, environmental and other issues have been influenced by the recognition that the aspiration of people constitute the cornerstone for democratic governance and accountability and that these aspirations should be the foremost principles to guide policy formulation and management of the affairs of Government. 2. This presentation focuses on the structure and operations of Government which has been placed within the context of the emerging principles of democratic governance and accountability demands of citizens some of the key responsibilities placed on the Office of the Auditor-General, the Supreme Audit Institution (SAI) of Ghana by these developments. Structure and Operation of Government 3. Universally, it has been recognised that the separation of the powers of Government underpin the principles of accountability and democratic governance. In this respect, the three arms of Government, namely, the Executive, Legislature and Judiciary are required to work independently of one another but in collaboration to provide checks and balances in the administration of the affairs of the State. Unlike the Judiciary and 1

2 Legislature, the Executive arm of Government may take different forms as determined by the national Constitutions. Ghana currently operates the presidential system of Government where the President combines the roles of Head of State with those of Head of Government and Commander-in-Chief of the Ghana Armed Forces. 4. The President, as Head of Government is empowered to establish by Executive Instrument, Ministries, Departments and Agencies towards the implementation of the programmes for which he has been elected into Office. The Ministries can be merged with others or established by the will of the President. The President appoints Ministers of State to head and oversee the ministries and has the privilege and authority to remove or reassign the Ministers, without explanation to any other person or authority, including Parliament. 5. The Constitution has also established certain public services and corporate entities which operate under their own enactments to serve the Executive arm of Government and are therefore supervised on behalf of the President, as Head of Government by Sector Ministers. Acts of Parliament can however be used to amend the character and operations of these services. With respect to public services which are required to operate under the Executive, the Public Services Commission provides an oversight role to ensure that professional integrity is maintained towards the delivery of technical, administrative and advisory services to the Executive. 6. The Executive branch of Government is also permitted by an Act of Parliament to establish state enterprises or invest in business concerns. Ministerial control is however exercised at arm s length over these by Sector Ministers. 7. As a result of the emerging global developments in governance, the concept of separation of powers of Government beyond the three arms of Government has been 2

3 undergoing some reviews over the years. In Ghana, these have led to the establishment in the Constitution of the Electoral Commission, the National Commission on Civic Education, the Office of the Commissioner of Human Rights and Administrative Justice and the Office of the Auditor-General, outside the structure and operations of the Executive arm of Government as independent public offices of the State. 8. The President as Head of State appoints the Heads and some members of these public offices in consultation with the Council of State. In the performance of their various functions, these offices are not subject to the direction or control by any person or authority and therefore operate outside the ministerial stream. The administrative expenses of these bodies like those of the Judiciary are charged on the Consolidated Fund and are therefore not subject to annual appropriation. Removal clauses attached to members of the Judiciary have been extended to these public officers to reinforce their independent status. 9. The roles of non-state actors, like the Media, sometimes called the Fourth Estate and Civil Society have also emerged in contemporary times as part of the pillars of accountability and good governance and are being integrated into the processes of Government. The Constitution of Ghana has established a totally independent Media Commission to protect the role of the media. For the first time in the history of the nation, a Public Interest Accountability Committee, representing Civil Society has been established in an Act of Parliament to monitor the petroleum and gas production industry of the country on behalf of the citizens. 10. Under the emerging principles of good governance and accountability, the Auditor- General in the performance of his duties is under obligation to maintain his independence and to develop and sustain a meaningful relationship with stakeholders based on their respective roles in the governance and accountability structures of the 3

4 country. The stakeholders include the Executive and its Ministries, Departments and Agencies, Parliament, the Judiciary, other independent constitutional bodies, like the Media, Civil Society and Development Partners. Sources of Funding of Government 11. Like most countries under democratic rule and governance, the Executive branch of Government is given the responsibility to raise funds for the State. This is done through taxes collected from citizens as well as loans, grants or voluntary contributions raised on their behalf by the Executive with the prior consent of the citizens through approval given by their representative in Parliament. The moneys raised are paid intact into the Consolidated Fund or other public funds as established by Parliament. 12. Before the Executive can access moneys received and lodged into the Consolidated Fund, it must annually come out with proposed programmes and activities to be undertaken and their estimated costs or budgets and lays these before Parliament for debate and approval. The passage of the Annual Appropriation Act by Parliament after debating the proposals submitted by the Executive signifies the acceptance and approval by the citizens, of the programmes and activities of Government and the financial ceilings placed on these. 13. The Executive is under obligation to render an account to the citizens, who are entitled to assurance from the Executive that moneys collected from them or raised on their behalf have been fully accounted for and used wisely and in accordance with the Appropriation Act and other applicable laws enacted by Parliament on their behalf. 4

5 Role of the Auditor-General 14. Under existing governance arrangements, this assurance-seeking activity of citizens has exclusively been conferred on the Office of the Auditor-General. In Ghana s case, this function has not only been provided for in the Constitution but has also been entrenched by the Constitution. The Auditor-General is thus required by the Constitution to audit annually the public accounts of Ghana and of all public offices including the Courts, Central and local government administrations, of the Universities, public institutions, corporations and companies or any body or organisation established with public funds, in other words, the funds of the people or citizens. 15. The Auditor-General is to report his findings and recommendations from audits undertaken by his Office to Parliament, which is expected to debate this on behalf of citizens, as received and presented by the Public Accounts Committee and appoint, where necessary, in the public interest, a Committee to deal with matters raised. 16. An Audit Report Implementation Committee for each audited body or organisation established under the Audit Service Act, 2000, Act 584, is required to follow up recommendations of the Auditor-General endorsed by Parliament and provide, through the relevant sector Minister, to the Office of the President, Parliament and the Auditor-General, action taken on the report of the Auditor-General. In subsequent reports to Parliament, the Auditor-General is required to state whether appropriate action has been undertaken to his satisfaction. This completes the cycle of financial accountability and institutional arrangements for the discharge of the obligations of the Auditor-General to the citizens. 17. Some few years ago, the preparation of the annual national budget in Ghana was shrouded in secrecy and involved only the institutions of Government. This often led to public speculation and disruption of economic activities around the days leading to 5

6 the reading of the budget. There was no formal dissemination of national budget audits policy objectives to the citizens for public opinion to be expressed on these before they are finalised. 18. In response to international developments, it has now become the norm for inputs to be solicited by Government from the citizens as part of the national budget formulation process. This is due to the recognition that policy objectives in the national budget should not only reflect the priorities of Government but also the will and endorsement of citizens whose moneys are going to be used to implement the budget. 19. In line with these developments, public access to key fiscal information has been established as one of the performance indicators under the Public Financial Management Performance Measurement Framework of the Public Expenditure and Financial Accountability (PEFA) Secretariat issued in 2005 by the World Bank, International Monetary Fund, the European Commission and a host of other bilateral agencies. Under this indicator, national budget documents are expected to be simplified and circulated to the public and special interest civil society groups through the most appropriate media for public discussions and inputs. Citizens are therefore expected to complement the efforts of their representatives in the legislature to scrutinise the budget objectives and proposals of Governments. Audit reports are required to disclose the adequacy of public access to fiscal information 20. The external audit component of the PEFA Framework also requires that audits undertaken by Supreme Audit Institutions, like the Office of the Auditor-General of Ghana to focus and report on key Public Financial Management issues like whether the performance indicator on public access to fiscal information, has been met. Guidelines issued by the International Organisation of Supreme Audit Institutions have imposed an obligation on Auditors-General to carry out an analysis of the budget 6

7 objectives of Government and assumption behind the budget as part of a new approach to the work of SAIs. 21. This requires that Auditors-General should have information on and access to all sources of funds expected by Governments, including loans, and reviews these in the context of the policy objectives of Government prior to the approval and implementation of the budget. At the end of the year, Government expenditure is to be analysed to establish, among other things the extent to which resources have been used to achieve the budget policy objectives where this analysis is effectively undertaken by SAIs, it will enhance the credibility of the national budget and secure the support of the citizens towards the achievement of developmental goals in the budget. This will also create an opportunity for SAIs to plan well ahead of the audit execution phase of the audit process and focus on key programmes and activities to be undertaken under the budget. The Office of the Auditor-General of Ghana, in the prevailing circumstances, is under obligation to include analysis of the budget objectives of Government in his scope of work and to report on budget execution in terms of the relative expenditures incurred as part of his annual report to Parliament and the general public. 22. In terms of substantive audit work, the emerging accountability demands by citizens and other international developments have led to the introduction of new varieties of audit to enhance the traditional financial audit regarded as the main function of SAIs. Financial audit, in the public sector entails the examination of accounts and testing of compliance with applicable laws and other authorities in the management of public funds and the issuance of audit opinion on these. Financial audit, in the wake of emerging issues and challenges, is no longer considered adequate in providing information to citizens on the programmes and activities of Government. 7

8 23. Audit approaches introduced internationally in response to the emerging developments in governance and accountability to complement financial audit include performance or value for money audit, forensic audit, environmental audit and information systems on computerised systems audit. 24. By 2014, English-speaking SAIs of Africa, including the Office of the Auditor- General are required, under an international agreement to devote at least forty percent of their resources to cover these new auditing requirements, including in particular performance audit. Under the external audit component of the PEFA Performance Measurement Framework mentioned earlier, SAIs are also required, in carrying out the full range of financial audit, to include some aspects of performance audit (such as e.g. value for money in major infrastructure contracts like roads, buildings and bridges) for the audit to be classified as a high quality audit. 25. Performance audit is geared towards the review of programmes, activities and projects underlying the accounts or financial statement to determine whether resources have been used effectively, efficiently, economically and ethically to achieve planned goals. It involves the measurement of performance of plans against impacts and achievements taking into account established standards and specification to determine whether the value of impacts and outcomes achieved significantly outweigh the costs incurred by Government with moneys provided by the citizens, including loans raised on their behalf. 26. Through European Union technical support to the Ghana Audit Service, a performance Audit Department has since 2002 been established in the Service and has become operational. In line with the PEFA requirements for effective financial audit, physical infrastructure audits have recently been integrated into the operations of the 8

9 Department which will be strengthened in the near future to increase the number of audits into physical infrastructure audit. 27. With the passage of the Petroleum Revenue Management Act, 2011, Act 815, the responsibility of the Auditor-General under the Constitution and the Audit Service Act, 2003, Act 584 to audit all public funds has increased. Citizens have already started expressing their concerns on offshore and onshore activities related to the calibration and measurement of oil generation and transparency in the management of the resources from oil and gas exploration. The Auditor-General is taking steps to acquire the capacity and resources needed to undertake not only financial audit into the accounts of the Petroleum Funds but also performance audit into the management of the Fund. Conclusion 28. According to the Constitution of Ghana, the Auditor-General in the performance of his duties is not to be subjected to the direction or control of any person or authority. International public sector auditing standards require in this respect that SAIs should plan and execute their audit programmes according to their own priorities. On the global stage, emerging principles in governance and accountability are however not only causing new dimensions of audits to be introduced into the audit processes of SAIs to meet the concerns of citizens but also demanding a closer relationship to be forged by SAIs with stakeholders, including civil society to enhance the audit planning and delivery activities of SAIs. 29. It has been demonstrated that where the financial, administrative and operational independence requirements of SAIs as established by law are met and new audit approaches are carried out to complement financial audits, substantial and measurable 9

10 dividends are achieved by the nations concerned. The Office of the Auditor-General in response to the emerging principles of good governance and accountability has started positioning itself towards establishing professional and improved relations with its stakeholders, including civil society whose views and concerns may affect the directions into which the audit process is organised. This workshop is one of the platforms by which strengthened relations with stakeholders has been initiated. 10

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