Dr. Maliha Abubakar, a political scientist, has emphasized that the Public Finance Management Act is the cornerstone legislation governing public finance in Ghana, serving as the primary framework for ensuring accountability and transparency in the management of public funds.
She explained that the Act’s main goals are to frame public sector financial management within a macroeconomic and fiscal framework and to support prudent fiscal policy and macroeconomic management.
In an interview with Vaultz News, Dr. Abubakar highlighted another key objective of the Act: establishing transparent, credible, and predictable processes for the preparation, approval, and management of the annual budget.
“It also provides it mechanism for the management of public funds, assets, and liabilities. And, also, it provides purposes for internal and external audit framework and also, correlated reporting and accounting system”.
“This act actually ensures that public institutions stay within their group, and it is also, intended to promote accountability. Besides, the Public Finance Management Act, we have the Auditor General Department, which is an independent state institution. It audits the account of all public sector institutions”.
Dr. Maliha Abubakar
The political scientist further emphasized the role of the Auditor-General and the Public Accounts Committee (PAC) in ensuring transparency in state institutions.
She noted that the Auditor-General’s report feeds into the PAC’s work, as the committee’s primary function is to review and act on the Auditor-General’s findings.
Dr. Abubakar also discussed the Public Procurement Act as another instrument for ensuring accountability in the public sector, aiming to ensure that government procurement is conducted transparently, with value for money, and without discrimination.
However, she acknowledged that despite these instruments, accountability and transparency remain elusive due to various reasons, primarily the lack of political will to implement findings and recommendations.
Highlighting recent discrepancies in the Ministry of Sports‘ report involving $3,000,000, Dr. Abubakar pointed out the lack of independence in institutions.
She argued that despite constitutional guarantees, institutions are not independent due to political interference, particularly in appointments made by the presidency or executive, which undermines their effectiveness.
“You realize that the executive is very reluctant in ensuring that people they have appointed into office when they misbehave, actually face the full rigor of the law”. – Dr. Maliha Abubakar
She opined that the unexplained $3,000,000 discrepancy at the Ministry of Sports should have led to the Minister’s resignation or removal by the President, noting that while the law may not mandate this, it is a moral imperative.
Dr. Abubakar criticized the President’s inaction, arguing that it undermines accountability despite claims of allowing state institutions to function independently.
Role of RTI Law In Promoting Transparency
Furthermore, Dr. Maliha Abubakar discussed the Right to Information (RTI) law, which provides citizens with access to financial information and facilitates transparency.
However, she stressed that for the law to be effective, it must be fully implemented.
She argued that the government should relax restrictions and provide access to information, enabling citizens to hold it accountable.
Dr. Abubakar asserted that this empowerment allows citizens to assess government performance, make informed decisions, and demand accountability, ultimately promoting transparency and good governance.
“Because that is the only point at which, the citizens actually have, the right to decide whether the government is doing well or not. So inform people to make right choices when it comes to, electing our leaders”.
“Besides that, having this knowledge in the public space makes it very easy for civil society organizations to do their activism very well. And you and I [included], and not only civil society organizations but also labor unions to do their work very well”.
Dr. Maliha Abubakar
She also highlighted the importance of transparency in public dealings, citing the recent controversy over the Minister of Agriculture’s attempt to buy SSNIT hotels as an example.
Without public disclosure, she argued, the asset could have been sold without scrutiny.
Public outrage and pressure from citizens, civil society, and labor unions, she said, forced the government to act, demonstrating how access to information can hold the government accountable.
On improving the effectiveness of the Right to Information Act, Dr. Abubakar advised that public servants must understand their duty to serve the people, not just the administration that appointed them.
She urged public servants to prioritize transparency and provide information when requested, without feeling indebted to the administration.
Dr. Abubakar pointed out that political leaders are temporary holders of office and should ensure transparency and respect, which are vital for a smooth transition and a functioning democracy.
PAC’s Impact: A Mixed Picture
Addressing the Public Accounts Committee’s (PAC) effectiveness, Dr. Abubakar acknowledged that while the committee’s resolutions are often not implemented, the situation is not entirely hopeless.
She noted that although the PAC lacks a follow-up mechanism to ensure implementation, some progress has been made, with a few cases resulting in the recovery of funds and holding individuals accountable.
“I think what we need to do is to improve the effectiveness of the Public Accounts Committee. Parliament should be well-resourced, and there should be a dedicated unit within the parliamentary service, well-resourced to follow up and ensure that recommendations are implemented by the institutions involved”.
Dr. Maliha Abubakar
To mitigate political interference, Dr. Abubakar called for strong leadership to enforce existing laws that promote good governance, financial accountability, and trust.
She pointed out that while Ghana has the necessary laws, their implementation is hindered by factors like impunity and lack of consequences.
She stressed that a committed leadership willing to uphold the law is crucial to addressing these challenges.
“The moral uprightness of the leadership is very important. For me, I always say leadership is the cause; all other things are effects”. – Dr. Maliha Abubakar
Dr. Abubakar also criticized the President’s handling of the Cecilia Dapaah issue, saying he interfered with the investigation by prematurely clearing her of wrongdoing.
She lamented that despite inconsistencies in Dapaah’s story and suspicious circumstances, no action was taken, and the case was dropped, showing a lack of leadership integrity and willingness to enforce the law.
Following the Rules: A Must For Public Institutions
Additionally, Dr. Abubakar emphasized the need for public institutions and officials to follow rules and regulations, particularly in public procurement.
She expressed disappointment that the current administration has frequently used sole sourcing, awarding contracts to favored individuals and political allies, undermining transparency and accountability.
To address this, she argued that committed leadership is needed to uphold the law, though she acknowledged the challenge when those in power have a vested interest in maintaining the status quo.
“Besides ensuring that the law is actually implemented to the level that people use their discretion wisely, I think what we also need is a change in attitudes of public servants and politicians, which is a challenge with this current generation”.
“But with the younger generation, we have to actually introduce some form of political and social civic socialization. And we have to let people understand what the consequences are for the current and even future generations. So you realize that what we really need to improve is the level of patriotism in people”.
Dr. Maliha Abubakar
Dr. Abubakar further maintained that patriotism does not exist in a vacuum, stressing that citizens need to feel invested in their country and see tangible benefits, such as protection, basic necessities, and support.
Without these, she argued, people will prioritize self-interest over national loyalty.
To foster patriotism, she concluded, the state must provide for its citizens’ basic needs, making them feel like stakeholders.
“Other countries’ citizens are patriotic because they see the state’s tangible efforts to improve their lives,” she remarked, warning that without practical actions and good intentions, calls for patriotism will fall flat.
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