USAID DEC
Host country systems and harmonizing donor audit requirements : a case study of Ghana
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Host country systems and harmonizing donor audit requirements : a case study of Ghana
In 2011 the author was commissioned to review current financial audit practices of the Government of Ghana (GoG) and twelve development partners (DPs) that relate to the provision of bilateral and multilateral assistance to the GoG and its constituent entities (including Ministries, Districts and Assemblies – MDAs).
Kevlihan, Rob · 1970
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Abstract
The report was commissioned by the Ghana Audit Working Group (AWG), a sub-group of the Ghana Public Financial Management Working Group (a body that brings together the GoG and DPs) and was paid for by USAID. The purpose of the study is to analyze the various audit scopes of work (or terms of reference), criteria and requirements used by DPs and the Ghana Audit Service (GAS), extrapolate common standards, and develop consensus around commonalities within the audit process. This paper summarizes the findings of this research, making the findings available to a wider audience. This case study will be relevant to anyone interested in the nuts and bolts of efforts at donor harmonization, use of host country systems and public policy relevant to development assistance. (Author abstract)
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