POLICY IMPLEMENTATION AND BUREAUCRACY IN GHANA AUDIT SERVICE IN THE CENTRAL REGION

ABSTRACT Policy failure has been a concern for social scientists for some time now, yet there are no clear answers as to why certain policies do not achieve their intended purpose. Moreover, studies on policy implementation in service institutions neglect the audit service. This study investigated the challenges of policy implementation in the Ghana Audit Service (GAS) with emphasis on bureaucracy in the Central Region of Ghana. The study was a cross sectional survey and was quantitative in nature. The study used primary data collected in October, 2015. Percentage distributions, cross tabulations, bar graphs and pie charts were used in the analysis. It was found out that the service does not have a policy implementation team and employees are fairly unhappy about the way in which policies are organised and implemented in the service. The key challenges of policy implementation include resource constraints, bureaucracy, poor communication, and poor disposition of clients. Respondents were also dissatisfied with level of computerisation and the level of decentralisation of operations, discretion exercised by staff, and unavailability of a well-organised database and networking system. It has been recommended that the service should institute a policy implementation team to improve upon the way policies are organised and interpreted as well as educate employees on all policies. The service should ensure resource adequacy and improve upon communication in the service. The government should also educate the general public on the work of the GAS to improve the disposition of clients of the GAS. The GAS should speed up the implementation of the ICT policy. Finally, the service should also be fully de centralised and allow auditors some level of discretion.