Permit the Auditor-General to examine the GRA and SML contracts – OccupyGhana

OccupyGhana, a civic advocacy group, has formally requested President Nana Addo Dankwa Akufo-Addo to authorize the Auditor-General to scrutinize the contract between the Ghana Revenue Authority (GRA) and Strategic Mobilisation Limited (SML).

The group has also called upon the President to rescind his decision to appoint a private audit firm for the inquiry and instead adhere to the provisions of Article 187 as outlined in the Constitution.

In a released statement, OccupyGhana highlighted that Article 187 of the Constitution anticipates scenarios where the public interest in the financial affairs of public auditing institutions, such as the GRA, may necessitate special audits. Notably, Article 187(8) specifically mandates the Council of State to advise the President when such circumstances arise, recommending an “Article 187(8) Public Interest Audit.”

OccupyGhana emphasized that the President’s power to request the independent Auditor-General is exclusively granted in this constitutional provision.

The group urged the Council of State to provide advice to the President on the matter, stressing that failure to comply with Article 187 should prompt the Auditor-General to initiate a special audit under Section 16 of the Audit Service Act.

Expressing concern over the President’s choice of a private audit firm, OccupyGhana questioned its constitutionality, arguing that it overlooks the constitutional provisions designed to address such situations. The group advocated for adherence to Article 187(8) and emphasized that allowing the Auditor-General to conduct the special audit would be more beneficial.

In the statement, OccupyGhana noted its awareness of a letter dated January 2, 2023, from the Office of the President directing an audit into the GRA-SML contract. While welcoming the public interest audit and a Parliamentary inquiry, the group cautioned against an audit that might be deemed unconstitutional, potentially leading to legal challenges. OccupyGhana asserted that complying with constitutional provisions would afford the Auditor-General the authority to disallow unlawful payments and impose surcharges for any losses incurred due to negligence or misconduct.