Pressure Group, OccupyGhana has urged President Nana Addo Dankwa Akufo-Addo to allow the Auditor-General to rather conduct the audit of the contract between Strategic Mobilisation Ghana Limited (SML) and the Ghana Revenue Authority (GRA).
To OccupyGhana, the President’s appointment of KPMG, a revenue and assurance audit firm, to perform the task was unconstitutional.
It said the move ignores direct provisions meant to address such situations and as such could leave room for legal challenges.
The contract was entered into by the GRA to enhance revenue assurance in the downstream petroleum sector, the upstream petroleum production and minerals and metals resources value chain.
However, a media report has questioned the deal which led the President to order an audit by KPMG.
In a statement dated January 5, 2024, the pressure group explained that the 1992 constitution, in article 187, anticipated situations where public interest in the financial matters of public institutions (such as GRA) might require special audits.
“That is why article 187(8) specifically provides that when such matters arise, the Council of State should advise the President that an ‘Article 187(8) Public Interest Audit’ is required.
Indeed, and in practice, the President may seek and then obtain that advice,” it said.
“Then, the President would request the Auditor-General to conduct the audit. This provision in article 187 is so critical and significant, that the Constitution specifically sets it down as the only instance where a president has the power to request the independent Auditor-General to do anything,” the statement explained further.
The Pressure group further opined that allowing the Auditor-General to audit the contract would give him the power to disallow payments found to be contrary to law and then to surcharge any expenditure disallowed upon the person responsible for incurring or authorising the expenditure among others.
“We therefore urge the Council of State to seize the initiative and send its advice to the President forthwith. We also urge the President to revoke the appointment and mandate of the private audit firm, and to comply with article 187 on the matter,” the statement said.
However, it urged the Auditor-General to conduct the special audit on his own motion because he is empowered to do so under section 16 of the Audit Service Act if the President failed to comply with the constitution with regards to the auditing of the contract.
Source: GraphicOnline
