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(1) An institution, body or organisation which is subject to auditing by the Auditor-General shall establish an Audit Report Implementation Committee, comprising members of

(a) the Governing Board or Council of that institution, body or organisation where such Council or Board exist by law; or

(b) a Ministerial Committee for Ministries, Departments and Agencies of the Central Government, or

(c) a Special Committee of the District Assembly.

(2) It shall be the duty of the Audit Report Implementation Committee to ensure that the head of an institution, body or organisation to which subsection (1) applies

(a) pursues the implementation of matters in all audit reports as well as the Auditor-General's reports endorsed by Parliament as well as financial matters raised in the reports of internal monitoring units in the institution, body or organisation; and

(b) annually prepares a statement showing the status of implementation of recommendation made in all audit reports as well as the Auditor-General's reports which have been accepted by Parliament and any other related directives of Parliament.

(3) The statement shall show remedial action taken or proposed to be taken to avoid or minimise the recurrence of undesirable features in the accounts and operations of the institution, body or organisation and the time frame for action to be completed.

(4) The statement referred to in subsection (3) shall be endorsed by the relevant Minister and forwarded to Parliament, Office of the President and the Auditor-General within six months after Parliamentary decisions on the Auditor-General's report.

(5) In the performance of its functions under this Act, an Audit Report Implementation Committee may co-opt any senior management personnel to serve on the Committee.