These are going to be incorporated into his regular audit reports to Parliament.

He said the Ghana Audit Service (GAS) was putting systems in place to make certain that disallowance and surcharge became part of the audit process.

This is contained in a statement published at the website of the Service.

Mr. Domelevo encouraged anyone aggrieved by a disallowance or a surcharge to go to the High Court as provided for by Article 187(9) of the Constitution for redress.

As at the end of November, last year, more than GH?67.3 million in disallowance and surcharges had been recovered from organizations and individuals, and paid into government cheat.

This came from 112 surcharge certificates issued by the GAS.

Mr Domelevo entreated principal spending officers to keep records of all expenditures in line with the Financial Administration Regulations, in order to respond quickly to audit observations.

“We are aware that as a human institution, genuine errors or omissions may arise from the disallowance and surcharge.

“The Constitution however does not mandate the Auditor-General to revoke disallowances and surcharges.”

He said to facilitate the process, “the Chief Justice has identified and assigned particular courts with the responsibility of hearing the appeals on disallowance and surcharge”.

The appeal is to be made within 14 working days of the surcharge.

In a related development, the Auditor-General has submitted a special report on items of expenditure that breached the law and surcharging of persons who paid, authorised payments, or received the payments.

This is to bring to the attention of Parliament and the public, the work done by the Auditor-General’s Office on disallowance and surcharge following the landmark decision by the Supreme Court in the case between Occupy Ghana versus Attorney General.

The report is in two parts - the first part deals with disallowance and surcharge for which certificates were issued to the persons, cited for committing the infraction with the second part covering recoveries made.

Mr. Domelevo acknowledged the support received from all stakeholders and assured parliament and the public, of his commitment to protecting the public purse.