[2025]DLSC18365 • February 26, 2025 • Supreme Court •
SOFTTRIBE GHANA LIMITED vs. THE AUDITOR-GENERAL
Softtribe Ghana Limited, a software company, entered into contracts with the Controller and Accountant General's Department to provide software maintenance and support services. After termination of the contract, Softtribe claimed outstanding payments totaling GHC22,295,625.00. The Controller acknowledged part of the debt but payments were withheld following the Auditor-General's disallowance of the claims in the 2016 audit report. Softtribe was not notified or heard prior to the disallowance and sought judicial review alleging violation of its constitutional right to administrative justice.
read moreJUDGMENT PWAMANG JSC: BACKGROUND OF THE APPEAL My Lords, this case arose out of the exercise of the power of disallowance conferred on the respondent/respondent/respondent (the respondent) under article 187(7) of the Constitution, 1992, which provides that on the audit of any public accounts, the Auditor-General (AG) may disallow any item of expenditure which is contrary to law and surcharge the amount disallowed upon the person responsible for incurring the expenditure. It is further provided under Article 187(9) that a person aggrieved by a disallowance or surcharge by the AG may appeal to the High Court. In October, 2019, the applicant/appellant/appellant (the applicant) felt aggrieved by the respondent’s disallowance of its claims for payments for services it rendered to the Office of the Controller and Accountant General (the Controller). However, the applicant did not seek redress through an appeal as provided for under Article 187(9) of the Constitution. It sought remed.....