Capacity Building for Specialized Audits for the Ghana Audit Service (SAI) 1      Development of Manuals/Guidelines for Special Funds      ,,audit, Public Procurement audit and Forensic audit Under this component, Manuals/Guidelines for the audit of Special Funds and Public Procurement as well as Forensic audits would be developed, prepared and published.  It would include procedures and standards for the conduct of such audits.   IDF support would be used to cover the cost of engaging international and local Consultants to develop and prepare the Guidelines as well as the cost of setting and preparations for the printing of the manuals.  The grant will also support the testing of the use of the manuals by carrying out limited audits of two Special Funds and one procurement audit for a major Ministry as well as one Forensic audit of a problem but critical Ministry. 2    Development of Website for GAS and the establishment of an    ICT based Resource Centre (Online Digital Media Library) Under this component, a Website would be developed for GAS, to enable it place copies of its annual report on the Web.   The general public would then be able to access the Auditor-General's annual report to Parliament on the Internet.   This is critical if the public is to have more confidence in the functions of the Auditor-General.  Other general information about GAS would also be available on the Web.    IDF grant support would be used to 1) hire a Consultant to create the Website, 2) purchase one computer and accessories to be used for the development of the Website  3) the cost of training 3 officers to maintain the Website.  4) the cost of initial Internet connections that will make the website operational. The component will also support the setting up of a Modern Digital Resource Centre for the Audit Service.  GAS is seeking support from the office of the Auditor-General of South African to assist her undertake this assignment. Should this come through part of the grant will be used to finance the cost of travel and expenses of such officers who may come to Ghana. Should this arrangement delay, then international support will be competitively sort to enable GAS undertake this assignment. The grant will therefore finance 1) the cost of consultancy for the design of the Resource Centre.        2) the cost of initial equipment for the setting up of the infrastructure for the Resource Centre such as online digital equipments that will facilitate the retrieval of documents and information. GAS will renovate and refurbish the facilities that will host the sensitive equipment    3) the cost of 3 officers at the Centre undertaking a Study Tour to a similar and well functioning Resource Centre such as that of the South African Auditor-General's Office.  4) the cost of training officers to manage and update the Resource Centre. To strengthen the capacity of the Ghana Audit Service to carry out specialized audits in the  areas of Public Procurement, Special Funds and Forensics.   Presently, the Audit Service does not have capacity to carry out its functions effectively and  expeditiously in the areas of Public Procurement, Special Funds and Forensics. This project will provide critical funding and technical support for the Audit Service to enable it to acquire the needed skills to carry out audits in these new areas. Over the past years the government has set  up a number of statutory funds or Special Funds. These are financed through special Legislative  Acts and the general public is unhappy about how these funds are being managed. The Audit Service has not developed guidelines and manuals to guide the conduct of audits in this area.  GAS therefore requires capacity building to increase its specialized knowledge and skills in  conducting Procurement and Forensic audits as well as Special Funds audit and the preparation of reports for such audits. The project will support the Audit Service to meet its reporting obligations under the  Constitution of the country.