An excellent move – Mahama calls for tougher sanctions on public sector financial infractions

President John Dramani Mahama has revitalised Ghana’s discourse on accountability through his vigorous advocacy for the prosecution and imprisonment of public officials found guilty of financial misconduct in the public sector. His remarks have reignited sustained debates regarding the efficacy and limitations of the Public Accounts Committee (PAC) of Parliament, an oversight entity responsible for the annual review of national accounts, yet lacking prosecutorial authority.

The Auditor-General’s Annual Report consistently documents irregularities across Ghana’s ministries, departments, agencies, and local government entities. These breaches encompass unaccounted funds, unsupported payments, procurement violations, unauthorised payroll entries, and misappropriation of resources.

The Public Accounts Committee convenes annually to scrutinise the conduct of responsible officials. These hearings, often broadcast live, attract considerable public interest. Ghanaians attentively listen as senior officials endeavour to clarify issues such as missing vouchers, double payments, or misappropriated project funds. Media coverage incites temporary public outrage; however, substantial reforms are seldom instituted once media attention wanes.

Year after year, the same institutions appear before the Committee, often with similar offences. This recurrence has led analysts and civil society groups to describe the process as a “ritual of accountability without consequence.”

The limitations of the Public Accounts Committee are embedded within Ghana’s constitutional and legislative framework. The Committee is authorised to scrutinise the financial accounts of government entities and to ensure adherence to financial regulations; however, it lacks the authority to impose sanctions or prosecute violations. Its jurisdiction is confined to making recommendations to the Attorney-General and relevant law enforcement agencies for further action.

In practice, these referrals seldom result in prosecutions. Files are delayed, investigations are stalled, and political interference undermines follow-up efforts. As a result, public officials involved in substantial financial losses are infrequently held accountable. Parliamentary insiders have consistently expressed their dissatisfaction. “We can only uncover them, not impose sanctions,” lamented a member of the PAC during a recent session. This disparity between exposure and enforcement diminishes both deterrence and public confidence in Ghana’s governance system.

It is against this backdrop that Mahama’s call resonates so powerfully. The former President argues that the lack of punishment has emboldened indiscipline in public finance management. According to him, Ghana must move beyond moral admonitions and televised hearings to genuine legal accountability.

He asserts that the state incurs annual losses of billions of cedis due to financial leakages, which could otherwise be allocated to education, health, and infrastructure. He contends that holding officials personally accountable would effectively communicate that corruption and negligence within public service will no longer go unpunished.

Mahama’s proposal, although not new, functions as a plea to invoke the punitive aspect of accountability to guarantee that the misappropriation or loss of public funds leads to restitution, termination, and, where suitable, imprisonment.

A deeper structural problem

Experts concur that Ghana’s accountability deficiencies are both legal and institutional. The Auditor-General, the Public Accounts Committee, the Attorney-General’s Department, the Office of the Special Prosecutor (OSP), and the Commission on Human Rights and Administrative Justice (CHRAJ) each possess distinct responsibilities; however, coordination among these entities remains inadequate.

The Auditor-General possesses the constitutional authority to disallow and surcharge unlawful expenditures, thereby facilitating the issuance of repayment orders by accountable parties. However, the enforcement of these surcharges frequently encounters administrative and political resistance. Concurrently, the Office of the Special Prosecutor, established to independently prosecute corruption cases, has been impeded by resource limitations and protracted bureaucratic procedures. Consequently, accountability tends to be dispersed among all stakeholders and ultimately remains unassigned to any particular entity.

For many Ghanaians, Mahama’s call articulates mounting frustration with what appears to be superficial discourse. Citizens have observed scandal after scandal emerge without justice, ranging from ghost schools and inflated contracts to unaccounted millions in public funds.

Civil society organisations such as the Ghana Integrity Initiative (GII) and IMANI Africa have consistently called for stronger political will to punish financial misconduct. They argue that Ghana’s anti-corruption framework is impressive on paper but ineffective in practice.

Political will, they note, means allowing investigative and prosecutorial bodies to act without interference or selective enforcement. It also means protecting whistleblowers, rewarding compliance, and depoliticising the fight against corruption.

While Mahama’s focus is on punishment, experts also stress the need for preventive reforms. Many infractions, particularly at the local government level, stem from inadequate training, poor record-keeping, and weak internal audit systems.

Implementing automation through platforms such as the Integrated Financial Management Information System (GIFMIS) can significantly reduce human intervention in public accounts. Likewise, strengthening the Internal Audit Agency and conducting regular compliance audits can proactively mitigate irregularities.

Nevertheless, deterrence remains an essential element. Without clear consequences for misconduct, preventive strategies alone will be inadequate. As Mahama stated, “The fear of punishment is part of what makes accountability real.”

Transitioning from exposure to enforcement necessitates systemic reform and bipartisan consensus. Some stakeholders have proposed amendments to authorise the PAC to make direct referrals to the Office of the Special Prosecutor or judicial entities. Additionally, there are suggestions to establish a Financial Infractions Tribunal to handle audit-related cases efficiently.

Irrespective of the trajectory taken, it is unequivocal that Ghana cannot continue to incur losses amounting to billions due to persistent violations while transforming accountability into a spectacle for public consumption.

President Mahama’s proposal also tackles a profound issue concerning public trust. Citizens are becoming progressively sceptical of oversight institutions that appear to identify misconduct yet fail to administer justice. Restoring confidence necessitates actions that exemplify equality before the law.

If implemented, prosecuting and imprisoning officials responsible for financial losses would send a powerful message: that public office is a public trust, not a private opportunity. It would also reassure taxpayers that their money is being safeguarded with integrity and seriousness.

The Public Accounts Committee fulfils a vital constitutional function; however, its absence of enforcement authority results in a notable deficiency within Ghana’s accountability framework. Mahama’s appeal for the imprisonment of corrupt or negligent officials is therefore not merely a political gesture; it constitutes a direct challenge to the moral integrity of governance.

Until recommendations from PAC hearings translate into tangible legal outcomes, the Committee will remain a watchdog that barks but cannot bite. Ghana must now decide whether its annual public hearings will remain a ritual of exposure or evolve into a mechanism of responsibility that truly safeguards the public purse.

By Dr Nana Sifa Twum

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