Use Guidelines as Blueprint for Disallowance and Surcharge


The Auditor-General (AG), Mr Daniel Yaw Domelevo, had asked staff of the Audit Service to use the Guidance Note for Auditors – Detecting Irregularity and Managing the Disallowance and Surcharge Process as a blue print for reporting on disallowance and surcharge.

The Auditor-General made this call at the opening ceremony for a two-day workshop to review this document which was developed in 2018. This guideline would serve as a guide for staff of the Audit Service and firms that conduct the audit of the public sector accounts on behalf of the Auditor-General. Among others, the document would assist in detecting risk areas and provide guidance from planning to reporting of an audit.

Mr. Domelevo said that the rationale for having the guidelines was to bring uniformity in implementing the disallowance and surcharge mandate of the Auditor-General.

Participants for the review of this guideline were the AG, Deputy Auditors-General, Regional Auditors, Assistant Auditors-General and selected staff as well as a team from the Legal Department of the Service.

Present at the opening ceremony were the Deputy Auditor-General in charge of District Assemblies Audit, Mr Blessed Baffuor-Atta, the Regional Auditors for Greater Accra, Bono -Ahafo and Ashanti Regions, Messrs Robert Fiadzo, Edward Ayekpley and A. Z. Mahama, the Assistant Auditors-General for Performance and Commercial Audits, Messrs Lawrence Ayagiba and Samuel Frimpong-Manso.