The Auditor-General Johnson Akuamoah Asiedu has emphasized that the specialised account was established to ensure real-time monitoring of recoveries made through expenditure disallowances.
The Auditor-General's Recoveries Account, established at the Bank of Ghana (BoG) in June last year, has accumulated an impressive GH¢11.52 million as of the end of last month.
The account, also known as the 'Auditor-General's Recoveries Account,' serves the critical purpose of tracking and safeguarding funds recovered from expenditure disallowances, specifically unearned salaries and allowances. Notably, GH¢10 million of this amount has already been transferred into the Consolidated Fund, contributing to the nation's financial consolidation efforts.
In an exclusive interview with the Daily Graphic monitored by Tellusghana.com, Auditor-General Johnson Akuamoah Asiedu emphasized that the specialised account was established to ensure real-time monitoring of recoveries made through expenditure disallowances. It also facilitates the efficient handling of unearned salaries and allowances recovered from public officers.
Previously, the Auditor-General's recommendations for recoveries were directed to the Controller and Accountant-General's Suspense Account (CAGSA).
The CAGSA lacked the capability to provide real-time information on these recoveries, which hindered the effective enforcement of rules on surcharging and disallowances. To address this issue, the Auditor-General's Recoveries Account was introduced to ensure greater transparency and accountability in the process.
Mr. Asiedu highlighted that the yearly Auditors-General reports to Parliament frequently contained instances of infractions in the use of public funds. Under article 187(7)(b) of the 1992 Constitution, the Auditor-General has the authority to disallow any expenditure contrary to the law and surcharge the individuals responsible for such infractions.
However, enforcing these regulations has faced challenges, with some surcharges yielding expected results, while others remain pending.
The Auditor-General clarified the distinction between disallowances and surcharges, stating that disallowances involve the recommendation of recoveries from individuals, public officers, or institutions that committed financial infractions. Successful recoveries have been made through this process, amounting to over GH¢2.2 billion between 2017 and 2020.
On the other hand, surcharges often lead to legal proceedings. If an audit infraction has the potential of surcharge, a thorough forensic examination is conducted to gather admissible evidence for the courts.
Following this, the affected person is issued a notice of intention to surcharge and has 14 days to respond. Failure to provide satisfactory evidence results in the issuance of a surcharge certificate, and the person is given an additional 60 days to challenge the certificate.
After the expiration of this period, the case is forwarded to the Attorney-General for prosecution.
To enhance recoveries, the Auditor-General's office remains committed to training its staff in gathering audit evidence that meets the courts' standards. Additionally, other avenues are being explored to retrieve recoverable disallowed expenditure, including unearned salaries and allowances.
Mr. Asiedu commended the government and the Ministry of Finance for promptly releasing funds to enable the Auditor-General's office to fulfill its mandate. He reiterated the office's commitment to promoting good governance, transparency, accountability, and probity in Ghana's public financial management system.
The Auditor-General recently presented 15 audit reports for the 2022 financial year to Parliament, further demonstrating the office's dedication to upholding financial integrity and accountability in the country.
Source: Tellusghana || Ewura Ama
