Cepa Centre for Policy Analysis Ghana
SELECTED ECONOMIC ISSUES
No. 10
2005
State Audit: An Instrument for
Accountability and Good
Economic Governance
Page 2
Copyright © CEPA 2005
Centre For Policy Analysis
No. 11 Amilcar Cabral Road
Airport Residential Area
Accra
Mailing Address:
P. O. Box 19010
Accra – North
Ghana
Tel: [233-21] 778035/779364-5
Fax: [233-21] 773670
ISSN: 0855-7144
ISBN: 9988-8007-9-7
The Centre for Policy Analysis is an independent, non-governmental think-tank, which provides rigorous analysis and perspectives on economic policy issues. Our objective is to: promote a non-partisan informed debate on macroeconomic, growth and poverty alleviation issues which are pertinent to the Ghanaian economy, to enhance the capacities of institutions in Ghana through training and finally to disseminate and publish economic information in order to raise public awareness of economic and developmental issues.
The Issues Paper Series is part of CEPA’s publications and presents analysis of current economic issues relevant to Ghana’s developmental agenda.
The Centre for Policy Analysis is funded by the African Capacity Building Foundation (ACBF), Harare-
Zimbabwe.
For enquiries on publications email: library@cepa.org.gh
CEPA website: www.cepa.org.gh
Page 3
CEPA Issues Paper No. 10
State Audit: An Instrument for Accountability and Good Economic Governance
1
STATE AUDIT: AN INSTRUMENT FOR
ACCOUNTABILIT AND GOOD ECONOMIC GOVERNANCE
♣
1. Introduction
The people’s right to know and even control how their taxes and other resources made available to the government are used is one of the cornerstones of democratic government. In a Presidential form of government it is parliament or the legislature which exercises this control on behalf of the people. The key inputs for parliament to the exercise of this control are the Budget Estimates, the Appropriations Act and the Audited Public Accounts. A legislature that has the time and resources to examine revenue and expenditure
No. 10
2005
State Audit: An Instrument for
Accountability and Good
Economic Governance
Page 2
Copyright © CEPA 2005
Centre For Policy Analysis
No. 11 Amilcar Cabral Road
Airport Residential Area
Accra
Mailing Address:
P. O. Box 19010
Accra – North
Ghana
Tel: [233-21] 778035/779364-5
Fax: [233-21] 773670
ISSN: 0855-7144
ISBN: 9988-8007-9-7
The Centre for Policy Analysis is an independent, non-governmental think-tank, which provides rigorous analysis and perspectives on economic policy issues. Our objective is to: promote a non-partisan informed debate on macroeconomic, growth and poverty alleviation issues which are pertinent to the Ghanaian economy, to enhance the capacities of institutions in Ghana through training and finally to disseminate and publish economic information in order to raise public awareness of economic and developmental issues.
The Issues Paper Series is part of CEPA’s publications and presents analysis of current economic issues relevant to Ghana’s developmental agenda.
The Centre for Policy Analysis is funded by the African Capacity Building Foundation (ACBF), Harare-
Zimbabwe.
For enquiries on publications email: library@cepa.org.gh
CEPA website: www.cepa.org.gh
Page 3
CEPA Issues Paper No. 10
State Audit: An Instrument for Accountability and Good Economic Governance
1
STATE AUDIT: AN INSTRUMENT FOR
ACCOUNTABILIT AND GOOD ECONOMIC GOVERNANCE
♣
1. Introduction
The people’s right to know and even control how their taxes and other resources made available to the government are used is one of the cornerstones of democratic government. In a Presidential form of government it is parliament or the legislature which exercises this control on behalf of the people. The key inputs for parliament to the exercise of this control are the Budget Estimates, the Appropriations Act and the Audited Public Accounts. A legislature that has the time and resources to examine revenue and expenditure