...handle cases from Public Account Committee - Judiciary Accra, Aug. 28, GNA - Courts of competent jurisdiction exist to handle cases emanating from the Parliamentary Select Committee on Public Accounts, a release from the Judicial Secretary sent by George Dove, Deputy Director Communication, to GNA said on Sunday. Find below the full text of the release:

"The need to control or regulate the financial management of the public sector to avoid pilfering, embezzlement and corruption cannot be overemphasized. To ensure the effective and efficient management of government revenue, expenditure, assets, liabilities and the resources of government, the Financial Administration Act, 2003 (Act 654) was enacted in 2003. That law prescribes the responsibilities of persons entrusted with financial management of the public purse with the corresponding penalties in case of default.

"Act 654 established what was known as the Financial Administration Tribunal. By S 66(1) the composition of the court was:

(a) A Justice of the High Court who shall be the chairperson;

(b) A chartered accountant; and

(c) A management accountant or a professional valuer.

"Jurisdiction:

"Under S.67 of the Act, the Tribunal had jurisdiction: (a) To hear and determine matters that fall for determination under the Act;

(b) To enforce recommendations of the Public Accounts Committee on the Auditor-General's reports by Parliament;

"Changes in the law

"The Financial Administration (Amendment) Act, 2008 (Act 760) has amended some provisions of Act 654. The consequence is that the court is to be known as the Financial Administration Court and not the Financial Tribunal as originally stipulated under Act 654. Another significant change is the repeal of S 70 of Act 654

"Jurisdiction of Parliament to set up Courts

"It is extremely important to emphasize that Parliament is not clothed with jurisdiction to set up superior courts.

"Article 126 (1) a & b of the 1992 Constitution which conferred on Parliament the power to establish courts provides as follows:

"126.(1) The Judiciary shall consist of

(a) the Superior Courts of Judicature comprising

i) the Supreme Court;

ii) the Court of Appeal; and

iii) the High Court and Regional Tribunals..

"(b)such lower courts or tribunals as Parliament may by law establish. (emphasis supplied)

"Significantly, Parliament by amending Sections 66(1), 67, 69 and 74 and the repeal of S 70, of Act 654 substituted the Financial Administration Tribunal with the Financial Administration Court which would appear to be in breach of article 126(1)(a) of the Constitution

"The attention of the relevant stakeholders and Public Accounts Committee has been drawn to this apparent anomaly. Whilst waiting for necessary amendments if any to be effected, the Honourable Lady Chief Justice in the exercise of the powers conferred on her by Articles 125(4) and 139 (3) of the 1992 Constitution of Ghana created the Financial and Economic Crimes Court as a division of the High Court. These courts are located in the Specialised High Courts building in Accra and Kumasi and are presided over by Justices of the High Court, with the jurisdiction to hear cases from the Public Accounts Committee.

"In establishing the courts, the Chief Justice proceeded under Articles 139(3) and 140(1) of the 1992 Constitution which provides as follows:

(3) There shall be in the High Court such divisions 09 consisting of such number of Justices respectively as the Chief Justice may determine"

(1) The High Court shall, subject to the provisions of this Constitution, have jurisdiction in all matters and in particular, in civil and criminal matters and such original, appellate and other jurisdiction as may be conferred o it by this Constitution or any other law."

"It is important to state that by reason of Article 140, the Financial and Economic Crimes Court being a division of the High Court has jurisdiction in all matters both civil and criminal including those offences created under the Criminal Offences Act, 1960 (Act 29), the Financial Administration Act, 2003 (Act 654) as amended, the Public Procurement Act, 2003 (Act 663); the Internal Audit Agency Act, 2003 (Act 658), Anti-Money Laundering Act, 2008 (Act 749); Electronic Transactions Act, 2008 (Act 772); and Economic & Organised or any other law."

" It is important to state that by reason of Article 140, the Financial and Economic Crimes Court being a division of the High Court has jurisdiction in all matters both civil and criminal including those offences created under the Criminal Offences Act, 1960 (Act 29), the Financial Administration Act, 2003 (Act 654) as amended, the Public Procurement Act, 2003 (Act 663); the Internal Audit Agency Act, 2003 (Act 658), Anti-Money Laundering Act, 2008 (Act 749); Electronic Transactions Act, 2008 (Act 772); and Economic & Organised Crimes, 2010 (Act 804), in addition to any other jurisdiction conferred on the court by any enactment.

"Upon the establishment of the Financial & Economic Crimes Court cases such as Willfully Causing Financial Loss to the State, Stealing and Embezzlement of public funds, Corruption, Providing electronic communications service without a licence and knowingly obstructing and interfering with the sending, transmission, delivery and reception of communication cases, etc have been dealt with by these courts whilst some are still pending for trial.

"It needs to be emphasized that the bulk of cases that are filed and prosecuted before the courts emanate from the Economic & Organised Crimes Office.

"CASES FROM THE PUBLIC ACCOUNTS COMMITTEE

"No cases from the Public Accounts Committee have as yet been put before the Court although in March, 2010 at a round-table conference organized by the Public Accounts Committee of Parliament and sponsored by German NGO, GTZ, the two Justices from the Financial & Economic Crimes Court presented a paper on the establishment of the Financial Court and did recommended that cases emanating out from the Public Accounts Committee should be placed before the Financial & Economic Crimes Court for trial.

"CAPACITY BUILDING OF JUDGES

"The capacity of the Judges presiding over the Court has been built both locally and internationally. The Judicial Service is ready to handle all cases which emanate from the Public Accounts Committee.

"It needs to be emphasized that it is totally inaccurate to state that, the Chief Justice has made no effort to set up the Financial Tribunal as envisaged under Act 654 as amended ( end full text)."