The World Bank has revised Ghana’s Audit Service performance rating from a “C” to a “D”, citing concerns over its independence compared to global standards.

In its evaluation of the Supreme Audit Institution’s autonomy, Ghana scored 6.5 out of 10, indicating moderate independence, down from a previous rating range of 8.0-8.5 in 2021. 

While some aspects of the Audit Service met expectations, deficiencies remain that require attention.

To enhance independence, the World Bank recommends implementing standardized operating procedures, enhancing training and resource provision, and fostering collaboration among stakeholders. 

It stresses the importance of conducting all mandated audit types under Ghanaian law to ensure transparency and effective management of public funds.

Officials handling expenditures are encouraged to conduct root-cause analyses of audit issues and ensure clear communication of findings to facilitate understanding and resolution.