Korle Bu interim audit report not ready - Audit Service

The Audit Service has learnt with concern a document circulating in the media purported to be the interim Audit Report on the Korle Bu Teaching Hospital. We are particularly surprised at the publication carried in the October 21, 2014 (issue No 19594) of the Daily Graphic with  the headline caption, “Refund GH¢966,000 — Audit Report orders 3 top ex-officials of Korle-Bu.”

As with all public institutions and organisations, the Audit Service carries out interim and annual audits of Korle Bu, in fulfilment of its constitutional mandate.

Currently, the Service is conducting an interim audit on the hospital, which has not gone its full cycle for a report to be issued.

The audit team has so far issued “Audit observations,” on certain findings to the management of Korle Bu to respond.

The responses are yet to be received.

This is only just a first line communication procedure and part of our standard practice of engagement with clients within the audit process.

The responses from the management of Korle Bu, when received, will then be incorporated into a draft management letter for discussion with management, followed by the issue of the final management letter.

Section 29 (1) of the Audit Service Act, 2000 (Act 584) requires that the management of audited organisations return their comments on audit observations issued to them to the Auditor-General within 30 days after the receipt of the observations.

It is, therefore, quite premature and improper for any person or group of persons to circulate any document as an interim audit report on Korle Bu.

Such a document cannot obviously represent an interim audit report issued by the Auditor-General.

We wish to emphasise that all audits undertaken by the Audit Service are subject to quality control and quality assurance before a final report is issued to Parliament.

Consequently, the only report that can be cited and circulated as Audit Report from the Auditor-General is the Auditor-General’s Report to Parliament.

The Service wishes to advise news reporters and media practitioners to be circumspect in putting out any information from supposed audit reports without first crosschecking such information with the management of the Audit Service.

Rev. Joseph K. Ghunney

Public Relations

Audit Service