Accounting for public funds is not enough to prove performance – Ghana Audit Service

Ms Mensah made the remarks during a media training on the Auditor-General’s Performance Audit Report on the operations of the National Petroleum Authority (NPA), where she took participants through the principles and approach to performance auditing.

Ms Mensah used the recruitment and deployment of staff as an example, saying auditors would consider whether personnel were recruited at the right cost, whether they had the expertise required for the task, whether they were recruited at the appropriate time and whether the number of staff was adequate.

Using a hypothetical example of a government institution that spends 100 million on a project, Ms Mensah explained that an institution may be able to account for every amount spent without necessarily delivering the expected outcomes.