The Audit Committee of the National Ambulance Service (NAS) was inaugurated by the Director-General of the Internal Audit Agency, Dr. E.O. Osae on 21st June, 2022.
The welcome address was delivered by the Head of the Internal Audit Department, Mr. Mohammed Mohamin on behalf of the Chief Executive Officer (CEO), Mr. Zackaria who was away on an official assignment. Mr. Mohamin mentioned that leaders deploy various approaches in order to solve issues. The approaches adopted to arrive at the conclusion go through the input-process-output cycle. He posited that once the process is truncated, a perennial problem is created and the same is true when audit recommendations made are not implemented. He stated that, it is in an attempt to solve these perennial audit problems that led to the institution of the Audit Committee and the inauguration of that of the National Ambulance Service.
Delivering his speech, Dr. Osae congratulated the newly sworn-in members and said the Audit Committee is a statutory Committee and not a sub-committee of the Board of NAS. He implored members to view their service on the Committee as very important since NAS delivers a service that involves human lives. He tasked members to ensure that as much as the PFM requirements are being fulfilled, a working arrangement is developed to help save lives. He outlined the three statutory roles of the Committee as mandatory, advisory and supporting. According to Dr. Osae, the mandatory roles include ensuring Management implements audit recommendations contained in Internal and External Audit Reports, monitoring reports and directives from PAC of Parliament. The Committee is to also submit an Annual Report on its activities. He intimated that the Audit Committee Report for 2021 is due for submission by 30th June, 2022 and that non-submission or late submission will lead to the publication of the institution’s name.
On the advisory roles, the Director-General stated that members should advise Management on enterprise risk management practices. He stressed that this is especially important as public sector internal auditing is moving away from conventional auditing to risk-based one. He continued that if the Service already has a risk policy, the Committee should assist in its implementation but if there is none, it should support Management to develop one. He also charged members to assist the institution to develop a risk register if there is none. On the supporting roles, Dr. Osae tasked the Committee to prepare and submit quarterly internal audit reports. He emphasised that failure to submit the required reports will attract a sanction.
Dr. Osae informed the meeting that the Government is partnering with the Agency to clean up the payroll. In this regard, all public sector institutions are required to submit ESPV reports through their Internal Audit Units (IAUs) to the Agency. The Agency will then prepare a consolidated report for onward submission to the Ministry of Finance. He mentioned the directive issued by the Agency to IAUs on the consequences of unfair validation. He intimated that NAS has not submitted this all-important report and as such on the defaulters’ list. He lauded the institution for the passion it attaches to its call to duty. He tasked members to work hard so we can all have the Ghana we wish to see.
The Ag. Director of Finance, Mr. Victor Cofie who delivered the closing remarks thanked the Director-General for inaugurating the Committee. On behalf of the CEO, he pledged the support of Management to the work of the Committee.
Members of the Committee are Mr. Ofori-Atta Kena (IAA Representative and Chairman), Miss Joyce Koranteng Reynolds (IAA Rep), Dr. Foster Ansong-Bridjan and Miss Ama Frimpong (Representatives from NAS).
