Occupy Ghana Vrs Attorney General [2017] GHASC 24 (14 June 2017)

Occupy Ghana Vrs Attorney General [2017] GHASC 24 (14 June 2017)

The Auditor-General's powers of disallowance and surcharge under Article 187(7)(b) of the Constitution are mandatory, not discretionary. The Auditor-General is required to issue disallowances and surcharges whenever irregularities, losses, or deficiencies are found, and must take steps to recover such amounts from responsible persons. The Supreme Court's original jurisdiction is properly invoked to enforce these constitutional obligations.

Citation
[2017] GHASC 24
Parties
Plaintiff: Occupy Ghana; Defendant: Attorney General
Court
Supreme Court
Jurisdiction
Ghana
Judgment Date
14 June 2017
Procedural Posture
Constitutional Petition / Judgment
Outcome
Plaintiffs' claims substantially allowed
Legal Topics
Auditor General's Powers, Disallowance and Surcharge, Interpretation of Constitution, Public Accountability, Enforcement of Constitutional Obligations
Source Language
English
Constitutional Law Public Finance Law Auditor General's Powers Disallowance and Surcharge Interpretation of Constitution Public Accountability Enforcement of Constitutional Obligations

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Parties

Occupy Ghana

Plaintiff

Attorney General

Defendant

Procedural Posture

Constitutional Petition / Judgment

Legal Issues

  1. 1 Whether the Auditor-General is constitutionally bound to issue disallowances and surcharges under Article 187(7)(b) of the Constitution
  2. 2 Whether the Auditor-General's obligations are mandatory or discretionary
  3. 3 Whether the Auditor-General's duty ends with reporting irregularities or extends to enforcement actions

Ratio Decidendi

The Auditor-General's powers of disallowance and surcharge under Article 187(7)(b) of the Constitution are mandatory, not discretionary. The Auditor-General is required to issue disallowances and surcharges whenever irregularities, losses, or deficiencies are found, and must take steps to recover such amounts from responsible persons. The Supreme Court's original jurisdiction is properly invoked to enforce these constitutional obligations.

Court Disposition

Plaintiffs' claims substantially allowed

Orders

  • The Auditor-General is ordered to issue disallowances and surcharges in accordance with Article 187(7)(b) of the Constitution where irregularities, losses, or deficiencies are found.
  • The Auditor-General shall take steps to recover amounts unlawfully expended, not brought into account, or lost through negligence or misconduct from responsible persons.