Sole-Commissioner Justice Yaw Apau
www.dailyguideghana.com
By William Yaw Owusu
Tuesday February 12, 2013.
The Commission of Enquiry that is
investigating the payment of Judgement Debts yesterday recalled the
Auditor-General to provide more information to the fact-finding body.
This is the third time that a
representative from the Audit Service has been invited to explain issues to the
commission chaired by Justice Yaw Apau of the Court of Appeal as
Sole-Commissioner.
The ‘Commission of Enquiry into the
payment of Judgement Debt and Akin’ under C.I. 79 to investigate the frivolous
and dubious payments of huge monies to undeserving individuals and companies,
was appointed by President John Dramani Mahama after public uproar over the
payments in what has now come to be termed as Judgement Debts (JD).
Notable among them were payments made to
CP (€94 million) and the never-ending case of GH¢51.2million parted to the
self-styled National Democratic Candidate (NDC) financier, Alfred Agbesi
Woyome, both of which many believed were dubious and frivolous.
Led in evidence by Dometi Kofi Sorpkor,
counsel to the commission, the deputy Auditor-General Yao Agyei Sefa,
representing the Auditor-General took his time to explain the processes
involved in auditing, the difference between internal and external auditors and
the role played by the service to ensure that the service’s recommendations are
implemented.
He said that the close collaboration
between the Public Accounts Committee (PAC) and the Auditor-General is yielding
dividends as most Ministries, Departments and Agencies (MDAs) are beginning to
understand the repercussions of not corporating with them.
“PAC has been of tremendous help to the
Audit Service. Parliament has given the Auditor-General’s Report a lot of
prominence. Because of the way it reviews these reports our clients are taking
our works seriously.”
He said that due to the PAC sittings,
“there have been a lot recoveries made” adding “for example in the area of
withholding of taxes deducted, our clients have made swift payments once they
know they will be appearing before the PAC.”
The deputy Auditor-General said that
“they are answering our queries. They know that PAC will definitely find out
when there are lapses. We receive PAC reports on the decisions they take.”
He said that Section 30 of Act 584 of
the Audit Service Act 2000 gives the MMDAs and statutory boards and
corporations the mandate to form Audit Report Implementation Committee (ARIC)
but there are still challenges of the implementation of the reports.
He said “ARICs must be seen to be
working. If they are working there is a whole lot of irregularities that can be
addressed before the report is published. A lot of issues can also be cleared
before the report gets to the PAC.”
On ensuring that its recommendations are
implemented, Mr. Agyei Sefa said that even though the law recommends the
establishment of Financial Administration Courts but they are yet to be
operationalized.
He said as a result, the service is in
close contact with the office of the Chief Justice to learn more about how to
gather water-tight evidence.
“We have been making arrangements with
the judiciary in the area of evidence because some of our evidence have not
been robust to stand the test of time. In some instances, when some of our
cases go to court we are thrown out because the evidence we have are not
strong.”
He said that the Auditor-General relies
on the executive arm of government to implement the recommendations made in the
reports saying “Ours is to keep reporting and hammering on issues of
non-compliance.”
He said the Auditor-General in most
cases did not find the heads of MMDAs attaching importance to the report.
The deputy Auditor-General also said
that the Audit Service which provide external auditors have no control over
internal auditors attached to the MMDAs.
He however added that the internal
auditors sometimes give them ‘lead’ when the need arises.
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