By Mercy Darko
The Second Edition of the Annual District Auditors’ Conference, has opened in Accra. It is focusing on Dis-allowance and Surcharge, the Role of the District Auditor. The forum will create the opportunity for the auditors to explore their constitutional mandate, and apply the law on Dis-allowance and Surcharge when Public officials and institutions are found culpable.
Addressing participants, Vice President Mahamudu Bawumia, impressed on the Auditor-General to exercise his power of Dis-allowance and Surcharge on any Public Officer who misappropriates public funds.
He commended the Audit Service for the timely provision of audit reports to Parliament.
Dis-allowance is the state refusing to admit and pay for an expenditure that is not done according to budget while Surcharges are penalties on monies misspent or misappropriated. The Dis-allowance and Surcharge are some of the powers given by the country’s Constitution to the Auditor-General. The Constitution mandates the Auditor General, to disallow and surcharge any public officer whose item expenditure is contrary to law.
This function is to help the Auditor-General to prevent financial misappropriation, ensure accountability, and transparency in the distribution of public resources and protect the public purse. This function of the Auditor General has become critical as the country continue to deal with corruption, financial in appropriation, payroll fraud, procurement irregularities, and underhand dealings in the public sector. Vice President Bawumia, said the Auditor- General exercising his Dis-allowance and Surcharge powers will go a long to protect the public purse and instill public confidence in the Audit Service.
The Minister for National Security and former Chair of Parliament Public Accounts Committee, Albert Jan Dapaah, stressed the need for the Auditor-General to build close collaboration with the Public Accounts Committee in the implementation of any Dis-allowance and Surcharge from his report to enhance accountability. He said the demand of accountability remains an issue, especially with regards to dis-allowance and Surcharge.
Attorney-General and Minister for Justice, Godfred Yeboah-Dame, said the District Auditor may have the power to surcharge. He was however concerned about the inability of the Auditors to disallow and surcharge public officers who have been found to have misappropriated public funds. He said his office will continue to support the work of the Audit Service to execute its mandate, especially with Dis-allowance and Surcharge.
The Auditor-General, Johnson Akuamoah Asiedu, was hopeful, the Conference for District Auditors will enhance their work.
He said the theme for the 2022 Conference resonates with the importance of Dis-allowance and Surcharge in auditing.
