The Deputy Auditor General Yaw Sefah has said resource constraint could hamper the ability of the Auditor General’s Department to audit the finances of state institutions.
He said: "The resource constraint is something which is affecting the entire public sector, it is not only audit service.
"And sometimes we [audit service] even think that the Controller and Accountant Generals [Department] has been benevolent to us given the releases that we get.
"But then it still doesn't come to reason that given the nature of the work that we are doing, there is every need that you sort of insulate the auditor from temptations which is very very necessary."
Mr Sefah also raised concerns over the alarming rate at which management of Municipal and District Assemblies are falsifying account documents.
He adds that apart from the lackadaisical attitude managers of public institutions put up in submitting their account of expenditure for audit, they go to the extent of forging documents to support their claims.
“In many instances, they have to be queried before they submit their accounts for audit and some cases, they go to the extent of forging documents to back their expenditure claims”, he revealed.
The phenomenon is causing huge financial loss to the state, he stressed.
He wants this phenomenon addressed, to save the country from losing much-needed financial resources.
"After the audit, we are given 30 days to respond and for all this time you couldn't provide documents. All of a sudden, when PAC calls you somehow the documents are made available," he said.