The Attorney General and Minister of Justice,Godfred Yeboah Dame says parliament’s constitutional obligation to scrutinise the Auditor General’s reports would be grossly prejudiced by a prior publication of the reports
According to the Attorney General, the Auditor General has a duty by way of constitutional mandate to submit his report to Parliament, while parliament is consequentially obligated to debate and scrutinise same.
He has, therefore, termed it as premature attempts by the Auditor General to publish reports before they are considered by parliament after interrogations and scrutiny
In a statement signed by Mr Dame, he indicated that it was a constitutional requirement for the Auditor General’s reports to be submitted to Parliament.
“The subsequent debate by Parliament thereon and conclusion of work by the appropriate committee of Parliament, that the report of the Auditor General may be considered final and relevant action may be taken thereon,” he explained.
“Section 16 of the Audit Service Act, 2000 (ACT 584) Clearly indicates that reports on special audits and reviews, as the one conducted in respect of the Covid 19 transactions, are subject to the requirement for the Auditor General to submit the reports to Parliament,” he added.
However, its report on the special audits of Government of Ghana Covid-19 transactions for the period of March 2020 to June 2022, have been published on the website of the Ghana Audit Service.
Responding to this, the A-G in the statement said, “I consider a publication of the Covid-19 report or indeed any other report, particularly when same has not been either considered by Parliament or referred to a Committee of Parliament, premature”.
Leading more credence to the constitutional provision, he said “Article 187(5) of the Constitution mandates the Auditor-General to submit his report to Parliament and in that report draw attention to any irregularities in the accounts audited”.
The Attorney General was, however, mindful of the provision in section 23 of ACT 584, which seems to mandate a publication of the report as soon as they have been presented to the Speaker, to be laid before Parliament.
Nonetheless, he stated emphatically that “The laws governing the functions of the Auditor General ought to be construed as a whole”.
He added: “Article 187(6) of the Constitution requires Parliament to debate the report of the Auditor General and appoint where necessary and in the public interest, a committee to deal with any matters arising from it. This is repeated in section 21 of ACT 584”.
Over the years, the Public Accounts Committee of Parliament “PAC” has provided an opportunity for irregularities raised by the Auditor General to be interrogated and queried.
As required, persons and institutions affected by the reports received a further hearing on the findings of the auditor General report at the Proceedings of the PAC in Parliament.
In view of the fact that the Auditor General’s report on the government’s transaction of the Covid-19 has not been officially certified by parliament, the A-G called for its withdrawal.
Saying, prior publication of Auditor General’s reports completely undermines the purport and meaning of Article 187(5) and should not be encouraged.
“Consequently, I advise a withdrawal of the reports on the government’s Covid-19 transactions from your website before same has been debated by parliament and considered by the appropriate committee of Parliament,” he said.
Previous correspondences
The Attorney General’s statement indicated that with regards to execution of surcharges and disallowances, there have already been correspondences between the two offices.
He said, “As you would recall, I have, in previous communication with you, indicated that in accordance with Section 17 of ACT 584, certain steps ought to be complied with by the Audits service”
The steps, which bothered on the issuance of disallowances and surcharges by the Auditor General included the fact that the Auditor General’s reports must be scrutinised by PAC.
This has become necessary in view of the fact that it would allow the relevant head of department or institution to whom the amounts stated in the notice of surcharge or disallowance are due.
It includes notification of the surcharge or disallowance, the reasons for the surcharge or disallowance as well as when this was done.
Further, notice served on the Attorney General must indicate whether the affected individuals and institutions have been served with the notice of surcharge or disallowance, and if so, when this was done.
Additionally, information confirming compliance with the statutory steps and when same was done was crucial for the Attorney General to institute legal action against specified defaulters.
By letters dated 21st December 2017, 14th December 2018 and 21st January 2019 the Attorney General informed the then Auditor General about lapses in the notices of disallowance and surcharge served on the Attorney general.
This was to enable him to remedy same but to date same have not been remedied.
“It is only true due process, particularly in the observance of the process, as stated above, that we can realise the true imports and effects of Article 187 of the Constitution,” he stated.
The office of the Attorney General and Ministry of Justice and the office of the Auditor General, the A-G’s letter indicated were at the forefront of the quest for public accountability, probity, the rule of law and the rooting out of corruption and malpractices in Ghana.
He, therefore, said that there ought to be enhanced cooperation and collaboration between the audit service and the Office of the Attorney General and the Ministry of Justice.
