The Republic Vrs Prosper Asong & Anor. [2022] GHACC 40 (27 September 2022)

The Republic Vrs Prosper Asong & Anor. [2022] GHACC 40 (27 September 2022)

The prosecution failed to prove beyond reasonable doubt that the accused omitted to make a true entry in the savings ledger card or misappropriated GHȼ21,860.00 on 20th December, 2019, as there was insufficient evidence specifying the amounts, dates, and transactions in question.

Citation
[2022] GHACC 40
Parties
Prosecution: The Republic; Accused: Prosper Asong; Accused: Roger Borkarvi
Court
Circuit Court
Jurisdiction
Ghana
Judgment Date
27 September 2022
Procedural Posture
Criminal / Judgment
Outcome
acquittal
Legal Topics
Falsification of Accounts, Stealing, Burden of Proof, Audit Evidence
Source Language
English
Criminal Law Falsification of Accounts Stealing Burden of Proof Audit Evidence

Case Brief

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Parties

The Republic

Prosecution

Prosper Asong

Accused

Roger Borkarvi

Accused

Procedural Posture

Criminal / Judgment

Legal Issues

  1. 1 Whether the accused falsified accounts contrary to section 140 of the Criminal Offences Act, 1960 (Act 29)
  2. 2 Whether the accused stole GHȼ21,860.00 from UDF Micro Finance on 20th December, 2019

Ratio Decidendi

The prosecution failed to prove beyond reasonable doubt that the accused omitted to make a true entry in the savings ledger card or misappropriated GHȼ21,860.00 on 20th December, 2019, as there was insufficient evidence specifying the amounts, dates, and transactions in question.

Court Disposition

acquittal

Orders

  • The accused is acquitted on count two (falsification of accounts).
  • The accused is acquitted on count three (stealing).