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Public Accounts Committee and Audit Report (GH0028)



Action Plan: Ghana Action Plan 2021-2023

Action Plan Cycle: 2021



Lead Institution: Internal Audit Agency

Support Institution(s): State actors involved Public Accounts Committee, (PAC) Commission for Human Rights and Administrative Justice (CHRAJ) CSOs, private sector, multilaterals, working groups Ghana Anti-Corruption Coalition (GACC), Ghana Integrity Initiative (GII)

Policy Areas

Anti Corruption and Integrity, Audits, Capacity Building

IRM Review

IRM Report: Pending IRM Review

Starred: Pending IRM Review

Early Results: Pending IRM Review

Design i

Verifiable: No

Relevant to OGP Values: Pending IRM Review

Potential Impact: Pending IRM Review

Implementation i

Completion: Pending IRM Review


Problem to be addressed ● The Public Accounts Committee (PAC) of Parliament has observed that some Ministries, Departments and Agencies (MDAs) fail to implement recommendations contained in its report. This is due to the weak implementation capacity of MDAs

The commitment  Government to ensure effective implementation of recommendations of the Public Accounts Committee by Ministries, Departments and Agencies as well as Metropolitan, Municipal and District Assemblies.

Contribution of commitment to solving problem ● The commitment, if implemented, will help to protect the public purse.

Relevance of commitment to OGP values  The commitment will strengthen enforcement of existing rules and regulations on implementation of PAC recommendations.  The commitment is critical to the realization of OGP values of accountability and anti-corruption  The commitment is relevant to public accountability

Additional information

Milestone Activity with a verifiable deliverable Start Date: End Date:  Internal Audit Agency to build the capacity of Audit Committees of MDAs to implement PAC recommendations Nov.2021 June 2023  Internal Audit Agency to train audit committees in effective financial record keeping Nov. 2021 June 2023 Republic of Ghana - Open Government Partnership - NAP-4 18  Audit Committees trained to build their capacity April 2022 June 2023

IRM Midterm Status Summary

Action Plan Review

Commitment 1. Strengthen Implementation of Audit Recommendations

● Verifiable: No

● Does it have an open government lens? Yes

● Potential for results: Modest

Commitment 1: Public Accounts Committee and Audit Report

This commitment could contribute to public accountability by strengthening the capacity of audit committees. However, the commitment’s potential for results is unclear due to the lack of information on the specific activities and intended outcomes. Examples of specific information on planned activities include the scope of training content and intended participants as well as whether the Internal Audit Agency (IAA) will carry out activities beyond training. Stakeholders could clarify whether intended outcomes entail increasing the percentage of post-clearance audit (PCA) recommendations being implemented; the number of ministries, districts, and agencies (MDAs) and metropolitan, municipal, and district assemblies (MMDAs) implementing PCA recommendations; and the extent to which or the type of recommendations that are implemented.


Open Government Partnership