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OCCUPY GHANA
V.
ATTORNEY GENERAL

(2017) JELR 68817 (SC)

Supreme Court 14 Jun 2017 Ghana
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- The Supreme Court held that the Auditor-General’s disallowance and surcharge powers under Article 187(7)(b) of the 1992 Constitution are mandatory, not discretionary; the Auditor-General is required to issue disallowances and surcharges w

Case Details

Suit Number:CIVIL APPEAL NO. J1/19/2016
Judges:AKUFFO (MS) JSC PRESIDING, ADINYIRA (MRS) JSC, DOTSE JSC, YEBOAH JSC, BAFFOE-BONNIE JSC, GBADEGBE JSC, BENIN JSC
Counsel:THADDEUS SORY FOR THE PLAINTIFF; GRACE EWOAL PRINCIPAL STATE ATTORNEY FOR THE DEFENDANT.

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 disallowance or surcharge where t…

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