Article 187(5) of the 1992 constitution states that "The Auditor-General shall, within six months after the end of the immediately preceding financial year to which each of the accounts mentioned in clause (2) of this article relates, submit his report to parliament and shall, in that report, draw attention to any irregularities in the accounts audited and to any other matter which in his opinion ought to be brought to the notice of Parliament."

MANDATE OF THE AUDITOR-GENERAL
By Article 187(2) of the constitution, the Audit Service carries out among other duties, the auditing of:

a) The public accounts of Ghana, which include:
    1.Central Government;
    2.Ministries, Departments and Agencies (MDAs);
    3.The Judiciary or Courts;
    4.Parliament
b) Metropolitan, Municipal, and District Assemblies.
c) The Houses of Chiefs and Traditional Councils.
d) Public Educational Institutions. 
e) Governing boards: Bodies established with public funds including corporations, companies and other enterprises.
f) Public offices established by the constitution and other public offices as defined by Article 295 of the 1992 constitution.
g) An entity established with public funds or an act of Parliament e.g. GETfund, Road fund, NHIS.
h) Half yearly foreign exchange receipts & payments statement of the BoG for the periods ending June 30 & Dec 31.

AUDITING FUNCTIONS
The 1992 Constitution and the Audit Service Act 2000 (Act. 584) require varieties of audits, which are consistent with international standards, which the Audit Service must perform. These are:
  •Financial Audit / Regularity Audit
  •Performance/Value For Money Audit.
  •Forensic Audit
  •Environmental Audit.
  •IT/Computerised Systems Audit
  •Payroll Audit