The Secretary of the University of Ghana branch of the University Teachers Association of Ghana (UTAG-UG), Jerry Joe Harrison, has strongly criticised the Auditor-General’s handling of a recent audit report involving the university, accusing the Audit Service of procedural and ethical violations.

Speaking on JoyNews’ AM Show, Mr Harrison claimed that the University of Ghana’s management was not allowed to respond to the initial findings before the final report was made public.

“Why we are here is because when the audit report was finalised—or when the initial report was done—the university management was not given a chance,” he stated.

According to Mr Harrison, standard auditing practice requires that auditees are given the right of reply before any conclusions are drawn.

“The standard audit procedure is this: I audit you, and when I have my findings, I bring them to you. I say, ‘These are the discrepancies I am finding—what explanations do you have?’ You give me your answers, I assess those answers. Those that I agree with, I remove from the report. For the rest, I include your response and my comment, so that the report presents a balanced view.”

He stressed that University of Ghana officials were not shown the draft report nor asked to provide any clarifications.

According to the university management, they were not given the chance to read the initial report and to give clarification on these things. And that, we believe, is probably the lowest any institution like the Audit Service could go.”

Mr Harrison argued that this lapse was not merely a procedural oversight, but a violation of both legal standards and professional ethics.

“It is not at the whim of the Auditor-General. It is the regulation, it is by law that if you audit somebody and find anything at variance with what the law requires, before your final report is made public, that person must be given the chance to respond. If you don’t do that, you have breached the law and the code of ethics,” he insisted.

The Auditor-General’s report, which has sparked debate and public concern, alleged financial and administrative irregularities at the University of Ghana. UTAG-UG’s intervention raises questions about due process, transparency, and the reputational impact of public audits.