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PAC Refers 12 Entities to Attorney General for Prosecution

By: Solomon Tetteh Nartey

The Public Accounts Committee (PAC) of Parliament has referred twelve public entities, including two of Ghana’s leading medical institutions to the Attorney General’s Department for immediate prosecution over their failure to comply with financial recovery directives.

The referral follows the entities’ deliberate disregard for a firm committee order requiring them to recover funds cited as losses in the Auditor-General’s Report within 30 days.

Ranking Member of the Committee and MP for Komenda-Edina-Eguafo-Abrem, Samuel Atta-Mills, declared:

“I will recommend all those who have failed to act within 30 days to the Attorney General for prosecution. It’s that simple.”

He added that the committee would also monitor entities granted longer recovery timelines, noting that,

“We’ll wait for those who have 60 and 90 days, but perhaps they may prefer to enjoy sitting in court. I will recommend all of them for prosecution.”

The committee’s action marks a significant escalation in Parliament’s push to enforce financial discipline in the public sector, transforming audit infractions from administrative lapses into potential criminal proceedings against culpable officials.

The decision was triggered by a report from Mr. Michael Addo, Assistant Auditor-General, who revealed that a month after the PAC directed various heads of institutions to recover lost funds, including unretired imprest, unearned salaries, and unauthorized payments, the affected entities had failed to retrieve the full amounts.

Their noncompliance, according to the committee, violates the Public Financial Management Act and the Constitution, warranting referral to the Attorney General for prosecution.

Among the twelve institutions cited are Komfo Anokye Teaching Hospital (KATH) and Ridge Hospital (Greater Accra Regional Hospital) — two of the nation’s most prominent healthcare facilities. The complete list of entities, spanning multiple Ministries, Departments, and Agencies (MDAs), has been officially forwarded to the Attorney General’s office. The total amount involved is believed to run into tens of millions of Ghana cedis, representing a significant financial loss to the state.

Established under Article 187(5) of the 1992 Constitution, the Public Accounts Committee is mandated to examine the Auditor-General’s reports and ensure accountability in the use of public funds.

The Attorney General’s Department is now expected to assess the evidence compiled by the PAC and the Ghana Audit Service and initiate criminal proceedings against officials found responsible.

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