WILLIAM BROWN vs. ATTORNEY-GENERAL, MINISTER OF FINANCE AND CONTROLLER & ACCOUNTANT-GENERAL

The plaintiff, William Brown, a retired Deputy Auditor-General and President of the Audit Service Pensioners Association, challenged the actions of the Minister of Finance and Controller and Accountant-General regarding the management of the administrative expenses of the Ghana Audit Service. He contended that the administrative expenses, including salaries, allowances, pensions, and gratuities determined by the Audit Service Board in consultation with the Public Services Commission, are constitutionally charged on the Consolidated Fund and not subject to approval or downward revision by the Minister of Finance or Parliament. He also challenged the payment of pensions through the Social Security Fund instead of the Consolidated Fund and the requirement of financial clearance by the Ministry of Finance before recruitment by the Audit Service Board.

WOOD (MRS), CJ:- On the 7th August 2009 the plaintiff, William Brown, instituted these proceedings invoking the original jurisdiction of this court, in his dual capacity. First, as a concerned citizen of Ghana, pursuant to article 2(1) (b) of the 1992 constitution, but second, and even more important, as the facts demonstrate, in his capacity as a retired Deputy Auditor –General and President of the Audit Service Pensioners Association. Contending that he stands adversely affected by certain actions of the Minister of Finance and the Controller and Accountant –General, he as a direct beneficiary of this action, caused this writ to be issued against the Attorney-General, the Ministry of Finance and the Controller and Accountant-General for the following reliefs: 1. “That on a true and proper interpretation of Articles 178(1) (a); 179(2) (b); 187(14); 189(2); 189(3) of the 1992 Constitution administrative expenses including salaries, allowances, pensions and gratuities of the Gha...