OccupyGhana, a pressure group, has urged President Nana Addo Dankwa Akufo-Addo to permit the Auditor-General to conduct an audit of the contract between the Ghana Revenue Authority (GRA) and Strategic Mobilisation Limited (SML).
Additionally, the group has called for the revocation of the President’s appointment of a private audit firm to carry out the audit and urged compliance with Article 187 concerning the matter.
According to a statement from the group, Article 187 of the Constitution foresees situations where public interest in the financial matters of public auditee institutions, such as the GRA, may necessitate special audits.
The statement emphasised that Article 187(8) specifically stipulates that in such cases, the Council of State should advise the President on the need for an “Article 187(8) Public Interest Audit.”
“Indeed, and in practice, the President may seek and then obtain that advice. 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 from OccupyGhana further emphasised the importance of the Council of State promptly providing advice to the President regarding the matter.
In the event of failure, neglect, or refusal by the Council of State and/or the President to comply with Article 187, OccupyGhana recommended that the Auditor-General initiate and conduct a special audit independently, utilising Section 16 of the Audit Service Act.
While expressing appreciation for the planned parliamentary inquiry and the decision for a public interest audit, OccupyGhana raised concerns about the potential unconstitutionality of the president’s choice of a private audit firm.
The group emphasised the significance of adhering to constitutional provisions to avoid spending resources on an audit that could face legal challenges. OccupyGhana advocated for allowing the Auditor-General to carry out the special audit in accordance with Article 187(8) of the Constitution.