OCCUPY GHANA vs. ATTORNEY GENERAL

Occupy Ghana, a pressure and advocacy group, challenged the Auditor-General's failure to exercise his constitutional powers under Article 187(7)(b) of the 1992 Constitution to disallow and surcharge persons responsible for unlawful government expenditures, sums not brought into account, and losses due to negligence or misconduct. The Plaintiffs contended that despite repeated findings of financial irregularities in Auditor-General reports, no disallowances or surcharges had been issued to recover public funds. The Auditor-General responded that the power to disallow and surcharge was discretionary and that administrative actions sufficed in most cases. Dissatisfied, Occupy Ghana instituted this action against the Attorney-General, nominally representing the Auditor-General, seeking declarations that the Auditor-General is constitutionally bound to exercise these powers and to compel enforcement.

DOTSE, JSC:- Article 187 (7) (b) (i) (ii) and (iii) of the Constitution 1992, provides as follows:- “In the performance of his functions under this Constitution or any other law the Auditor-General (b) may disallow any item of expenditure which is contrary to law and surcharge (i) the amount of any expenditure disallowed upon the person responsible for incurring or authorizing the expenditure; or (ii) any sum which has not been duly brought into account, upon the person by whom the sum ought to have been brought into account; or (iii) the amount of any loss or deficiency, upon any person by whose negligence or misconduct the loss or deficiency has been incurred.” Emphasis supplied. Based on the above constitutional provisions referred to supra, the Plaintiffs claim the following reliefs against the Defendants before this court. 1. “That upon a true and proper interpretation of Article 187 (7) (b) (i) of the Constitution, the Auditor-General is bound to issue a disallo...