The Attorney General (AG) and Minister of Justice, Godfred Dame, has described the publication of the audit report on government’s expenditure of Covid-19 funds as premature and unconstitutional.
He said Article 187 (5) of the Constitution, mandates the Auditor-General to submit his report to Parliament and to draw attention to any irregularities in the accounts audited. Also, Section 16 of the Audit Service Act, 2000, Act 584, clearly indicates that reports on special audits and reviews, as in the case of the COVID-19 transactions, are subject to the requirement for the Auditor-General to submit the reports to Parliament.
The Attorney General, said it is only after satisfying the constitutional requirement of submitting the Auditor General’s report to Parliament, followed debate and the conclusion of work by the Appropriate Committee of Parliament, that the report of the Auditor-General may be considered final and for relevant action to be taken.
Mr. Dame indicated that in accordance with section 17 of Act 584, certain steps ought to be complied with by the Audit Service after an audit report has been subjected to the scrutiny of the Public Accounts Committee, PAC.
These steps border on the issuance of disallowances and surcharges by the Auditor-General.
The relevant Head of Department or Institution must be notified with reasons of the surcharge or disallowance. Also notices served on the Attorney-General must indicate whether the affected individuals and institutions have been served with the notice of surcharge or disallowance and, if so, when this was done.
Mr. Dame, said there ought to be enhanced cooperation between the Audit Service and the Office of the Attorney-General and the Ministry of Justice.
This is because the two institutions are at the forefront of the quest for public accountability, probity, the rule of law and the rooting out of corruption and malpractices in the country. In this regard, both institutions, are therefore left with no option but to collaborate.
