Zoomlion Ghana Limited Vrs The Auditor-general [2020] GHASC 77 (3 December 2020)

Zoomlion Ghana Limited Vrs The Auditor-general [2020] GHASC 77 (3 December 2020)

The Auditor-General's power to surcharge under article 187(7)(b)(i) and (ii) does not apply to private entities or persons; sub-clause (iii) applies only where negligence or misconduct is established, which was not found against the appellant. Therefore, the appellant is not amenable to surcharge under article...

Source-derived case information.

Citation
Zoomlion Ghana Limited Vrs The Auditor-general [2020] GHASC 77 (3 December 2020)
Parties
Appellant: Zoomlion Ghana Limited; Respondent: The Auditor-General
Court
ghasc
Jurisdiction
Ghana
Judgment Date
3 December 2020
Procedural Posture
Constitutional Reference / Supreme Court Determination on Reference From Court of Appeal
Outcome
Reference answered in the negative; appellant not amenable to surcharge under article 187(7)(b) of the Constitution.
Legal Topics
Interpretation of Constitutional Powers, Auditor General's Powers, Surcharge and Disallowance, Scope of Liability for Public Expenditure
Source Language
en
Constitutional Law Administrative Law Public Finance Interpretation of Constitutional Powers Auditor General's Powers Surcharge and Disallowance Scope of Liability for Public Expenditure

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Parties

Zoomlion Ghana Limited

Appellant

The Auditor-General

Respondent

Procedural Posture

Constitutional Reference / Supreme Court Determination on Reference From Court of Appeal

Legal Issues

  1. 1 Whether the Auditor-General can make a surcharge against a person other than a public officer under article 187(7)(b)(i) of the Constitution

Ratio Decidendi

The Auditor-General's power to surcharge under article 187(7)(b)(i) and (ii) does not apply to private entities or persons; sub-clause (iii) applies only where negligence or misconduct is established, which was not found against the appellant. Therefore, the appellant is not amenable to surcharge under article 187(7)(b).

Court Disposition

Reference answered in the negative; appellant not amenable to surcharge under article 187(7)(b) of the Constitution.

Orders

  • Court of Appeal directed to determine the appeal accordingly.