OccupyGhana, a political pressure group, has called on President Nana Addo Dankwa Akufo-Addo to allow the Auditor-General to audit the controversial contract between the Ghana Revenue Authority (GRA) and Strategic Mobilisation Limited (SML).
The has also requested the revocation of the appointment of a private audit firm, KPMG to conduct the audit, urging the President to adhere to Article 187 of the Constitution.
According to OccupyGhana, Article 187 of the Constitution acknowledges situations where public interest in the financial matters of public auditee institutions, such as the GRA, may require special audits.
They specifically highlighted Article 187(8), which states that in such cases, the Council of State should advise the President on whether a “Public Interest Audit” under Article 187(8) is necessary.
The pressure group emphasized the significance of Article 187, stating that it is the only instance where the President has the power to request the independent Auditor-General to take action.
OccupyGhana called on the Council of State to provide advice to the President in accordance with this provision.
In the event that the Council of State and/or the President does not comply with Article 187, OccupyGhana suggested that the Auditor-General should initiate and conduct a special audit independently under Section 16 of the Audit Service Act.
OccupyGhana revealed that they had seen a letter from the Office of the President dated January 2, 2023, directing an audit into the contract between the GRA and SML. While they welcomed the idea of a public interest audit and a Parliamentary inquiry, they expressed concern over the President’s choice of a private audit firm, KPMG to conduct the audit. They argued that this choice may be unconstitutional as it overlooks the direct constitutional provisions specifically designed to address such situations.
The pressure group emphasized that pursuing an audit that could potentially be deemed unconstitutional would be a waste of time and resources, leaving room for legal challenges.
They stated that Ghana would not suffer any loss if the Auditor-General is allowed to carry out the special audit in accordance with Article 187(8) of the Constitution.
By complying with this constitutional provision, OccupyGhana highlighted the advantages, including giving the Auditor-General the power to disallow payments deemed contrary to the law. This would enable the Auditor-General to impose surcharges on those responsible for the expenditures and losses incurred as a result of negligence or misconduct.
Public interest in the outcome of this audit remains high, and citizens will be eagerly following the developments surrounding the contract between the GRA and SML.
By Vincent Kubi