[2020]DLSC9926 • December 3, 2020 • Supreme Court •
ZOOMLION GHANA LIMITED vs. THE AUDITOR-GENERAL
Following an audit of the National Health Insurance Authority (NHIA) covering January 2007 to April 2018, the Auditor-General concluded that payments made from public funds to Zoomlion Ghana Limited under a contract had been made 'without following due process' and issued notices of disallowance and surcharge against the company in the sum of GH¢184,901,650.00, directing refund into the Consolidated Fund. Zoomlion, a private company, challenged the surcharge on the basis that article 187(7)(b) of the 1992 Constitution did not authorize the Auditor-General to surcharge a private person in the circumstances of the case. Source in judgment: paras. 5–6.
read moreAMADU JSC:- INTRODUCTION (1) By reference from the Court of Appeal dated 29th October 2020, the jurisdiction of this court was invoked in accordance with article 130(2) of the Constitution, for the determination of the question “whether or not in the exercise of his functions under article 187(7)(b)(i) of the Constitution the Auditor General can make a surcharge against a person other than a public officer”. (2) It is provided for under articles 130(1)(a) and (b) and 130(2) of the 1992 Constitution as follows:- “130(1) subject to the jurisdiction of the High Court in the enforcement of the Fundamental Human Rights and Freedoms as provided in article 33 of this Constitution, the Supreme Court shall have exclusive jurisdiction in: (a) all matters relating to the enforcement or interpretation of this constitution and (b) all matters arising as to whether an enactment was made in excess of the powers conferred on Parliament or any other authority or person by law or under th...