In pursuance of Article 187(7)(b) of the 1992 Constitution, the Auditor-General has submitted a special report on Disallowing items of expenditure that are contrary to law and Surcharging persons who paid, authorised payments or received the payments contrary to law.

This special report is to bring to the attention of Parliament and the general public, the work done on Disallowance and Surcharge by my Office after the landmark decision by the Supreme Court in the case of OCCUPYGHANA V ATTORNEY- GENERAL.

The report is in two Parts. The first Part comprised of Disallowance and Surcharge for which certificates were issued to the persons who were cited to have committed the infractions. The second Part covers recoveries made as a result of follow up made on the recommendations of the Auditor-General’s previous reports.