The Attorney General and Minister for Justice, Dominic Ayine, has expressed concern about aspects of the audit reporting process during proceedings before the Public Accounts Committee. He argued that some state institutions were unfairly portrayed in audit reports despite providing explanations and supporting documentation during validation exercises.
According to him, his office has encountered challenges in enforcing disallowances and surcharges across ministries, departments and agencies because disputes often emerge after audit findings have been published. He explained that some institutions believe that their responses and clarifications are not adequately considered before final reports are issued.

The Minister for Justice stressed that prior engagement and consultation with MDAs remain necessary to prevent misunderstandings surrounding financial records and accounting explanations. He stated that stronger collaboration between auditors and public institutions would help resolve discrepancies before reports enter the public domain.
Honourable Ayine recounted that his ministry participated in validation meetings at the Ministry of Finance where officials provided explanations and submitted supporting documentation relating to the financial concerns under review. He added that representatives from the Auditor General’s Department were present during those discussions and received responses from the ministry.
“We provided explanations and submitted the supporting documents during the validation process. So, if you escalate it to the level of putting it in your report as if some wrongdoing has occurred, that is where I have a problem.”
Honourable Dominic Ayine

The Attorney General further maintained that public accountability mechanisms should clearly distinguish between deliberate financial misconduct and matters that have been clarified through lawful accounting procedures. He noted that accountability systems would command greater public confidence when technical explanations were fully considered before conclusions were published.
In addition, he acknowledged the important role of the Public Accounts Committee in protecting public resources and ensuring discipline within state institutions. He nevertheless stressed that accountability processes must remain fair, balanced and guided by proper consultation between auditors and affected institutions.
The Minister for Justice also pointed out that unresolved surcharge cases involving several MDAs had become difficult to enforce because of disagreements over audit findings and interpretations. He explained that improved communication between auditors and public institutions could strengthen confidence in Ghana’s accountability framework.
According to him, institutions that comply with financial regulations and provide satisfactory explanations should receive fair treatment during public scrutiny exercises. He added that transparency, consultation and accountability must work together to improve governance and public financial management in the country.
Attorney General Defends Ministry Before Public Accounts Committee
Attorney General and Minister for Justice, Dominic Ayine, emphasised that the Ministry of Justice bears a constitutional responsibility to enforce the law and ensure that both public officers and private individuals are held accountable for their conduct. He noted that, as a result, the ministry has a duty to uphold transparency and strict adherence to established financial procedures in the execution of its mandate.
“We should be the last entity or public agency in this Republic to conduct our affairs in such a way that we are seen as not being accountable or not being compliant when it comes to the law.”
Honourable Dominic Ayine

Honourable Ayine further indicated that the ministry fully respects parliamentary oversight and has no intention of resisting the scrutiny of the Public Accounts Committee. He stressed that the ministry’s appearance before the committee demonstrates government’s commitment to constitutional accountability mechanisms and its readiness to cooperate with oversight institutions.
According to him, the issues under review include unreconciled Integrated Personnel and Payroll Database variances amounting to more than seven million Ghana cedis. He explained that such matters require technical interpretation and a detailed review of supporting financial records by the appropriate officers, rather than general assumptions.
The Attorney General further stated that the ministry participated in validation exercises held with the Ministry of Finance, during which the Auditor General was duly represented. He explained that during those engagements, the ministry provided explanations and clarification regarding the issues now before the committee.
He added that, in view of the technical nature of the matter, he would defer to the ministry’s financial controller, who is the officer directly responsible, to present detailed explanations and supporting documentation to the committee. He maintained that, from the ministry’s perspective, there was no breach of legal or financial procedures in the matters under consideration.
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