The Attorney-General and Minister of Justice, Godfred Yeboah Dame says the publication of the Auditor-General’s report before Parliament completes considering the report is unconstitutional.
According to Mr Dame, the constitutional duty of the Auditor-General to submit his reports to Parliament and Parliament’s consequential obligation to debate and scrutinise same, will be grossly prejudiced by a prior publication of the report.
In a letter to Mr Johnson Akuamoah-Asiedu, the Auditor-General, Mr Dame said the publication of the report on the website of the Audit Service was “premature and unconstitutional.”
He explained that the proceedings of the Public Accounts Committee (PAC) of Parliament provide an opportunity for irregularities raised by the Auditor-General to be interrogated and queried.
Aside that, “Persons and institutions affected by the report receive a further hearing on the findings of the Auditor-General’s reports at the proceedings of the PAC in Parliament. A prior publication of the Auditor-General’s report completely undermines the purport and meaning of Article 187(5) and (6) and should not be encouraged.
“Consequently, I advise a withdrawal of the report on the Government COVID-19 transactions from your website before same has been debated by Parliament and considered by the appropriate committee of Parliament,” he added.
According to the Attorney General, per Article 187(5) of the 1992 Constitution, the Auditor-General was to submit his report to Parliament and in that report, draw attention to any irregularities in the accounts audited.
He added that Article 187(6) of the Constitution requires that Parliament must then debate the report of the Auditor-General and appoint, where necessary and in the public interest, a committee to deal with any matters arising from it.
According to the Attorney General, it is only after satisfying the constitutional requirement of submitting the Auditor-General’s report to Parliament, the subsequent debate by Parliament thereon and the conclusion of work by the appropriate committee of Parliament, that the report of the Auditor-General may be considered final and relevant action may be taken thereon.
“I observe that the report of the special audit on the Government’s COVID-19 transactions has been published on the website of the Audit Service. In light of the constitutional provisions pertaining to the duty of the Auditor-General after the preparation of audit reports, I consider a publication of the COVID-19 audit report or indeed any audit report particularly when same has not been either considered by Parliament or referred to a committee of Parliament, premature.”