INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(26, 'COMMISSION OF INQUIRY INTO SPECIFIED BANKS INSTRUMENT, 1979 (CI 3)', 'ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretary</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              SCHEDULE</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Schedule</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              procedure and criteria used by \r\n                                              certain specified State Banks for \r\n                                              the granting of loans and other \r\n                                              facilities to their directors, \r\n                                              employees and their relatives and \r\n                                              other matters connected therewith.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 20th day of December, \r\n                                              1979.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) There is&nbsp; hereby appointed&nbsp; a \r\n                                              Commission of Inquiry consisting \r\n                                              of the following persons:— </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Justice Azu Crabbe,</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. B. A. Yankson,</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Dr. M. N. B. Ayiku, and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. A. M. Naumann.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2)&nbsp; The said Mr. Justice Azu \r\n                                              Crabbe shall be Chairman of the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a) to inquire into, investigate \r\n                                              and ascertain the procedure and \r\n                                              criteria used by each of the \r\n                                              financial institutions listed in \r\n                                              the Schedule to this Instrument, \r\n                                              for granting loans and other \r\n                                              facilities to their directors, \r\n                                              employees and their relatives;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to ascertain and report on any \r\n                                              irregularities that might have \r\n                                              occurred with respect to the \r\n                                              granting of such loans and \r\n                                              facilities;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to investigate the assets and \r\n                                              business interests of the senior \r\n                                              employees of each of the financial \r\n                                              institutions;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to investigate the assets and \r\n                                              business interests of other \r\n                                              employees of the financial \r\n                                              institutions whose assets and \r\n                                              business interests the Commission \r\n                                              may think fit to so investigate;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to investigate and report on \r\n                                              the administration and operation \r\n                                              of the said financial \r\n                                              institutions;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f) to investigate any other \r\n                                              matter which appears to the \r\n                                              Commission to be reasonably \r\n                                              related to the foregoing and \r\n                                              which, in the opinion of the \r\n                                              Commission, ought to be \r\n                                              investigated; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (g) to submit its report to the \r\n                                              President giving reasons&nbsp; for its \r\n                                              findings and making such \r\n                                              recommendations, including \r\n                                              recommendations for administrative \r\n                                              or legal action in respect of each \r\n                                              irregularity so discovered, as it \r\n                                              may consider necessary.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3— Mode of Operation of&nbsp; \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Secretary</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Dr. Victor Narh of the Ministry of \r\n                                              Finance and Economic Planning \r\n                                              shall be Secretary to the \r\n                                              Commission and shall perform such \r\n                                              administrative functions relating \r\n                                              to the work of the Commission as \r\n                                              the Commission may prescribe.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Appearance of Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) Any person whose conduct is \r\n                                              the subject of inquiry by the \r\n                                              commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by counsel \r\n                                              may be allowed by the Commission \r\n                                              to be so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Chairman and other members \r\n                                              of the Commission and any persons \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission. </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1)&nbsp; The Attorney-General shall \r\n                                              appoint counsel for the \r\n                                              commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2)&nbsp; The inspector-General of \r\n                                              Police shall detail officers to \r\n                                              attend upon the Common to serve \r\n                                              summonses on witnesses and to \r\n                                              perform such other functions \r\n                                              relating to the Commission as the \r\n                                              commissioners may direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              SCHEDULE</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Ghana Commercial Bank</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Agricultural Development Bank</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. National Investment Bank</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Social Security Bank</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Bank for Housing and \r\n                                              Construction </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Ghana Co-operative Bank</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. National Savings and Credit \r\n                                              Bank.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 21st \r\n                                              December, 1979.</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 3', 'third'),
(27, 'COMMISSION OF INQUIRY INTO THE GHANA EDUCATION SERVICE INSTRUMENT, 1980 (CI 5)', 'As amended </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretary</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              administration and financial \r\n                                              management of the Ghana Education \r\n                                              Service and other matters related \r\n                                              thereto;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE, in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 6th day of February, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) There is hereby appointed a \r\n                                              Commission of Inquiry into the \r\n                                              Ghana Education Service consisting \r\n                                              of the following persons—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Justice N.Y.B. Adade, Supreme \r\n                                              Court Judge&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp; Chairman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n                                              </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. A. Mensah-Aborampah, Ghana \r\n                                              Education Service, Sunyani&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mrs. Sophia Jiagge&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr.&nbsp; Yaw Adjei, Chartered \r\n                                              Accountant&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr.&nbsp; Jacob Bruce Yirerong, Chief \r\n                                              Administrator, Bank of Housing and \r\n                                              Construction. .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              not less than two other members \r\n                                              are present. [As substituted by \r\n                                              Commission of Inquiry into the \r\n                                              Ghana Education Service \r\n                                              (Amendment) Instrument, 1980 (CI \r\n                                              15)].</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a)&nbsp; to examine the structure, \r\n                                              administration and management of \r\n                                              the Ghana Education Service at all \r\n                                              levels;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to investigate the general \r\n                                              financial administration and \r\n                                              control of the Ghana Education \r\n                                              Service and institutions within \r\n                                              the Service which the Commission \r\n                                              may thin fit to investigate;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to investigate the \r\n                                              procurement, supply and \r\n                                              distribution of&nbsp; equipment \r\n                                              including furniture, textbooks, \r\n                                              stationery, foodstuffs and other \r\n                                              provisions to educational \r\n                                              institutions by Bursars, \r\n                                              Directors, Headmasters and \r\n                                              Headmistresses, Principals, \r\n                                              Inspectors, Contractors and other \r\n                                              agencies;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to investigate any allegations \r\n                                              of impropriety or grievances that \r\n                                              may be brought before the \r\n                                              Commission concerning financial or \r\n                                              administrative mismanagement \r\n                                              against any member of the Service, \r\n                                              past or present;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to investigate the causes of \r\n                                              the high incidence of student \r\n                                              unrest in educational institutions \r\n                                              within the service;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f) to inquire into any other \r\n                                              matter which appears to the \r\n                                              Commission to be incidental to, or \r\n                                              reasonably related to the \r\n                                              foregoing and which, in the \r\n                                              opinion of the Commission, ought \r\n                                              to be inquired into; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (g) to submit its report to the \r\n                                              President giving reasons for its \r\n                                              findings and making such \r\n                                              recommendations as it thinks fit \r\n                                              for the improvement in the general \r\n                                              administration and financial \r\n                                              management of the Service in \r\n                                              general and its institutions in \r\n                                              particular and in particular, \r\n                                              recommendations for preventing the \r\n                                              recurrence of any mismanagement or \r\n                                              malpractices found by the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Secretary.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. A. P. K. Adzaho, senior Book \r\n                                              Development Officer of the Book \r\n                                              Development Council, shall be \r\n                                              Secretary to the Commission and \r\n                                              shall perform such administrative \r\n                                              functions relating to the \r\n                                              Commission as the Commission may \r\n                                              prescribe.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Appearance by Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any person whose conduct is the \r\n                                              subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by Counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by Counsel \r\n                                              may be allowed by the Commission \r\n                                              to be represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2.&nbsp; The Chairman and other members \r\n                                              of the Commission and any person \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Inspector-General of Police \r\n                                              shall detail Police Officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              members of the Commission may \r\n                                              direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 8th \r\n                                              February, 1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              amended by</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              COMMISSION OF INQUIRY INTO THE \r\n                                              GHANA EDUCATION SERVICE \r\n                                              (AMENDMENT) INSTRUMENT, 1980 (CI \r\n                                              15).</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 5', 'third');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(28, 'COMMISSION OF INQUIRY (TERMS AND CONDITIONS OF SERVICE, ETC. OF ARMED FORCES) INSTRUMENT, 1980 (CI 6)', 'As amended by </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              COMMISSION OF INQUIRY (TERMS OF \r\n                                              CONDITIONS OF SERVICES, ETC. OF \r\n                                              ARMED FORCES) INSTRUMENT, 1980 (CI \r\n                                              10).</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretaries</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              terms and conditions of service \r\n                                              of&nbsp; members of the Armed Forces of \r\n                                              Ghana;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE&nbsp; in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution this Instrument \r\n                                              is made this 6th day of February, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              There is hereby appointed a \r\n                                              Commission of Inquiry consisting&nbsp; \r\n                                              of the following persons:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Mr. Justice C. E. H. Coussey&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Chairman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              &nbsp;Air Marshal M. A. Out (Rtd.). \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Col. M. O. Koranteng (Rtd.)&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;. .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              &nbsp;Lt. Col. R. K. Dzogbenuku&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Wing Commander E. A. A.&nbsp; Awuviri . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Commander K. Ofori-Yentumi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;. .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Dr.&nbsp; N. T.&nbsp; Clerk&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              . Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">W. \r\n                                              O. I, K&nbsp; Gakpleazi&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              C.P.O.I., D. Bilson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              W.O.I., J. K. Tannor&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n                                              </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              [As amended by the Commission of \r\n                                              Inquiry (Terms and Conditions of \r\n                                              Services, Etc. of Armed Forces) \r\n                                              (Amendment) Instrument, 1980 (CI \r\n                                              10) (i)].</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              not less than four other members \r\n                                              are present.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 2—Terms of Reference of&nbsp; \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (a) to consider the defence needs \r\n                                              of Ghana and determine how the \r\n                                              Armed Forces should be organised \r\n                                              to meet those needs;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (b) to inquire into the theory and \r\n                                              practice of the present command \r\n                                              structure of the Armed Forces and \r\n                                              to determine how far that \r\n                                              structure favours or discourages \r\n                                              discipline and stability within \r\n                                              the Armed Forces;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (c) to inquire into the terms and \r\n                                              conditions of service of members \r\n                                              of the Armed Forces of Ghana, \r\n                                              particularly the junior officer \r\n                                              and non-officer ranks;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (d) to investigate any other \r\n                                              matter which appears to the \r\n                                              Commission to be reasonably \r\n                                              related to the foregoing and which \r\n                                              in the opinion of the Commission \r\n                                              ought to be investigated; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (e) to submit its report to the \r\n                                              President giving reasons for its \r\n                                              findings and making such \r\n                                              recommendations as it may consider \r\n                                              appropriate for ensuring peace and \r\n                                              political stability in Ghana.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 3—Mode of Operation of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 4—Secretaries.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Mr. A. G. Slippe, Ministry of \r\n                                              Health and Lt.&nbsp; Col. G. N. Goumil \r\n                                              shall be joint secretaries to the \r\n                                              Commission and shall perform such \r\n                                              administrative functions relating \r\n                                              to the work of the Commission as \r\n                                              the Commission may prescribe. [As \r\n                                              amended by the Commission of \r\n                                              Inquiry (Terms and Conditions of \r\n                                              Services, Etc. of Armed Forces) \r\n                                              (Amendment) Instrument, 1980 (CI \r\n                                              10)(ii)].</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 5—Appearance by Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (1) Any person whose conduct is \r\n                                              the subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by counsel \r\n                                              may be allowed by the Commission \r\n                                              to be so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall and be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 7—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (1) Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned&nbsp; by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) The Chairman and other members \r\n                                              of the Commission and any person \r\n                                              employed in relation to the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances (if any) as the \r\n                                              president may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) The Inspector-General of \r\n                                              Police shall detail officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              Commissioners may direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Date of Gazette Notification: 8th&nbsp; \r\n                                              February, 1980</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 6', 'third'),
(29, '\r\n\r\nCOMMISSION OF INQUIRY (PAYMENT OF COMPENSATION FOR LANDS ACQUIRED BY GOVERNMENT FOR DEVELOPMENT PROJECTS) INSTRUMENT, 1980 (CI 8)', ' ARRANGEMENT OF SECTIONS\r\n\r\nSection\r\n\r\n1. Appointment of Commission\r\n\r\n2. Terms of Reference\r\n\r\n3. Mode of Operation of Commission\r\n\r\n4. Appearance of Counsel\r\n\r\n5. Privileges and Immunities of Witnesses and Counsel\r\n\r\n6. Expenses in relation to Commission\r\n\r\n7. Public Officers to Assist Commission\r\n\r\nWHEREAS the President is satisfied that there should be appointed a Commission of Inquiry into the payment of compensation for lands acquired by Government for development projects;\r\n\r\nNOW THEREFORE, in exercise of the powers conferred on the President by clause (1) of article 196 of the Constitution, this Instrument is made this 3rd day of April, 1980.\r\n\r\nSection 1—Appointment of Commission.\r\n\r\nThere is hereby appointed a Commission of Inquiry consisting of the following persons:—\r\n\r\nMr. Justice Nii Amaa Ollenu, Retire Appeal Court Judge  . .       . .        . .       . .    Chairman\r\n\r\nDr. E. A. Gyasi, Department of Geography, University of Ghana, Legon       . .    Member\r\n\r\nTogbe Adza Tekpor VI, Osie of Avatime Traditional Area        . .        . .       . .    Member\r\n\r\nMr. S. A. X. Tsegah, Legal Practitioner, Accra      . .       . .        . .       . .       . .    Member\r\n\r\nMr. Y. A. Opeku (Valuer), Ghana Commercial Bank        . .        . .       . .       . .    Member\r\n\r\nMr. P. A. Dako, Auditor-General’s Department     . .       . .        . .       . .       . .    Member\r\n\r\nMr. A. N. Nartey, Ministry of Lands, Natural Resources, Fuel and Power        . .     Member/Secretary.\r\n\r\nSection 2—Terms of Reference.\r\n\r\nThe terms of reference of the Commission shall be—\r\n\r\n(a) to review the procedures for working out the amounts due to claimants in respect of land compulsorily acquired by the Government.\r\n\r\n(b) To review the procedures for payment of compensation to such claimants;\r\n\r\n(c) To review the existing laws for determining the ownership of land and the payment of compensation in respect of land and the compulsorily acquired by the Government with a view to ensuring that payment of such compensation is made to the persons entitled thereto;\r\n\r\n(d) To investigate any allegations of malpractices in the payment of compensation for land compulsorily acquired by the Government; and\r\n\r\n(e) To investigate any other matter which appears to the Commission to be reasonably related to the foregoing and which in the opinion of the Commission ought to be investigated.\r\n\r\nSection 3—Mode of Operation.\r\n\r\nThe Commission shall carry out its inquiry in accordance with the provisions of articles 197, 198 and 199 of the Constitution.\r\n\r\nSection 4—Appearance of Counsel.\r\n\r\n1. Any person whose conduct is the subject of inquiry by the Commission or who is in any way implicated or concerned in any matter under investigation by the Commission shall be entitled to be represented by Counsel at the inquiry.\r\n\r\n2.  Any other person who may consider it desirable that he should be represented by Counsel may be allowed by the Commission to be so represented.\r\n\r\nSection 5—Privileges and Immunities of Witnesses and Counsel.\r\n\r\nA witness or counsel appearing before the Commission shall be entitled to the same privileges and immunities as a witness or counsel appearing before the High Court.\r\n\r\nSection 6—Expenses in Relation to Commission.\r\n\r\n1.  Any witness summoned by the Commission shall be entitled to such allowances as are payable to a witness summoned by the High Court in a criminal trial.\r\n\r\n2.  The Chairman and other members of the Commission and any person employed in relation with the functions of the Commission may be paid such travelling, sitting and other allowances, if any, as the President may approve on the recommendations of the Minister responsible for Finance.\r\n\r\nSection 7—Public Officers to Assist Commission.\r\n\r\n1.  The Attorney-General shall appoint counsel for the Commission\r\n\r\n2.  The Inspector-General of Police shall detail Police Officers to attend upon the Commission to serve summonses on witnesses and to perform such other functions relating to the Commission as the members of the Commission may direct.\r\n\r\nDR. HILLA LIMANN\r\n\r\nPresident\r\n\r\nDate of Gazette Notification: 18th April, 1980.\r\n\r\n ', 'COMMISSION OF INQUIRY INSTRUMENT', 'Yes', 'C.I. 8', 'third');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(30, 'COMMISSION OF INQUIRY (PUBLIC SERVICES SALARIES AND WAGES) INSTRUMENT, 1980 (CI 9)', 'ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              salaries and wages in the public \r\n                                              services;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 14th day of April, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) There is hereby appointed a \r\n                                              Commission of Inquiry consisting \r\n                                              of the following persons:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Justice G. C.&nbsp; Mills-Odoi, \r\n                                              Justice of the Superior Court of \r\n                                              Judicature&nbsp; . .&nbsp;&nbsp;&nbsp; Chairman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n                                              </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. J. S. Addo&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . . \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. F. I. Andoh&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Commission shall at \r\n                                              anytime be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              one other member are present.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) The terms of reference of&nbsp; the \r\n                                              Commission shall be—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a) to inquire into and ascertain \r\n                                              the extent to which there is \r\n                                              disparity in emoluments of civil \r\n                                              servants and their counterparts in \r\n                                              the other public services \r\n                                              including the emoluments of \r\n                                              employees of statutory \r\n                                              corporations whether or not they \r\n                                              form part of the public services \r\n                                              within the meaning of the \r\n                                              Constitution; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to examine the salary \r\n                                              proposals submitted by the Civil \r\n                                              Service Negotiating Machinery with \r\n                                              the aim of making proposals for \r\n                                              the removal of any such disparity, \r\n                                              taking into account the job \r\n                                              classifications and qualifications \r\n                                              required for the establishment of \r\n                                              parity in the emoluments of public \r\n                                              officers;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to enquire into any other \r\n                                              matters which appears to the \r\n                                              Commission to be incidental to or \r\n                                              reasonably related to the \r\n                                              foregoing and which in the opinion \r\n                                              of the Commission ought to be \r\n                                              enquired into; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to submit its findings to the \r\n                                              President not later than the 31st \r\n                                              day of May, 1980, giving reasons \r\n                                              therefor and making such \r\n                                              recommendations as it may consider \r\n                                              appropriate for the adjustment of \r\n                                              the salary and wage structures and \r\n                                              scales of public officers. </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The provisions of \r\n                                              sub-paragraph (1) of this \r\n                                              paragraph shall not apply to \r\n                                              persons specified in article 58 of \r\n                                              the Constitution, the Armed Forces \r\n                                              and Police Service. </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. R. S. Acolatse shall be \r\n                                              Secretary to the Commission and \r\n                                              shall perform such administrative \r\n                                              functions relating to the work of \r\n                                              the Commission as the Commission \r\n                                              may prescribe.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Chairman and other members \r\n                                              of the Commission and any persons \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Public Officers to \r\n                                              Assist Commission. </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) The officers of the Commission \r\n                                              known as the Salary Review \r\n                                              Commission and the officers of the \r\n                                              Prices and Incomes Board \r\n                                              established by the Prices and \r\n                                              Incomes Board Decree, 1972 (N.R.C.D.&nbsp; \r\n                                              119) responsible for matters \r\n                                              relating to incomes shall be \r\n                                              assigned to the Commission to \r\n                                              assist the Commission in the \r\n                                              discharge of its functions under \r\n                                              this Instrument.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Inspector-General of \r\n                                              Police shall detail officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              Commissioners may direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification:&nbsp; \r\n                                              18th&nbsp; April, 1980.</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 9', 'third'),
(31, 'COMMISSION OF INQUIRY (TERMS AND CONDITIONS OF SERVICE, ETC. OF ARMED FORCES) INSTRUMENT, 1980 (CI 6)', 'As amended by </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              COMMISSION OF INQUIRY (TERMS OF \r\n                                              CONDITIONS OF SERVICES, ETC. OF \r\n                                              ARMED FORCES) INSTRUMENT, 1980 (CI \r\n                                              10).</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretaries</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              terms and conditions of service \r\n                                              of&nbsp; members of the Armed Forces of \r\n                                              Ghana;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE&nbsp; in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution this Instrument \r\n                                              is made this 6th day of February, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              There is hereby appointed a \r\n                                              Commission of Inquiry consisting&nbsp; \r\n                                              of the following persons:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Mr. Justice C. E. H. Coussey&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Chairman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              &nbsp;Air Marshal M. A. Out (Rtd.). \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Col. M. O. Koranteng (Rtd.)&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;. .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              &nbsp;Lt. Col. R. K. Dzogbenuku&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Wing Commander E. A. A.&nbsp; Awuviri . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Commander K. Ofori-Yentumi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;. .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Dr.&nbsp; N. T.&nbsp; Clerk&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              . Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">W. \r\n                                              O. I, K&nbsp; Gakpleazi&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              C.P.O.I., D. Bilson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              W.O.I., J. K. Tannor&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n                                              </span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              [As amended by the Commission of \r\n                                              Inquiry (Terms and Conditions of \r\n                                              Services, Etc. of Armed Forces) \r\n                                              (Amendment) Instrument, 1980 (CI \r\n                                              10) (i)].</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              not less than four other members \r\n                                              are present.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 2—Terms of Reference of&nbsp; \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (a) to consider the defence needs \r\n                                              of Ghana and determine how the \r\n                                              Armed Forces should be organised \r\n                                              to meet those needs;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (b) to inquire into the theory and \r\n                                              practice of the present command \r\n                                              structure of the Armed Forces and \r\n                                              to determine how far that \r\n                                              structure favours or discourages \r\n                                              discipline and stability within \r\n                                              the Armed Forces;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (c) to inquire into the terms and \r\n                                              conditions of service of members \r\n                                              of the Armed Forces of Ghana, \r\n                                              particularly the junior officer \r\n                                              and non-officer ranks;</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (d) to investigate any other \r\n                                              matter which appears to the \r\n                                              Commission to be reasonably \r\n                                              related to the foregoing and which \r\n                                              in the opinion of the Commission \r\n                                              ought to be investigated; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (e) to submit its report to the \r\n                                              President giving reasons for its \r\n                                              findings and making such \r\n                                              recommendations as it may consider \r\n                                              appropriate for ensuring peace and \r\n                                              political stability in Ghana.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 3—Mode of Operation of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 4—Secretaries.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Mr. A. G. Slippe, Ministry of \r\n                                              Health and Lt.&nbsp; Col. G. N. Goumil \r\n                                              shall be joint secretaries to the \r\n                                              Commission and shall perform such \r\n                                              administrative functions relating \r\n                                              to the work of the Commission as \r\n                                              the Commission may prescribe. [As \r\n                                              amended by the Commission of \r\n                                              Inquiry (Terms and Conditions of \r\n                                              Services, Etc. of Armed Forces) \r\n                                              (Amendment) Instrument, 1980 (CI \r\n                                              10)(ii)].</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 5—Appearance by Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (1) Any person whose conduct is \r\n                                              the subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by counsel \r\n                                              may be allowed by the Commission \r\n                                              to be so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall and be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 7—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (1) Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned&nbsp; by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) The Chairman and other members \r\n                                              of the Commission and any person \r\n                                              employed in relation to the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances (if any) as the \r\n                                              president may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              (2) The Inspector-General of \r\n                                              Police shall detail officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              Commissioners may direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align:justify">\r\n                                              <span style="font-family:Arial">\r\n                                              Date of Gazette Notification: 8th&nbsp; \r\n                                              February, 1980</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 6', 'third');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(32, 'REPRESENTATION OF THE PEOPLE (REGISTRATION OF VOTERS) REGULATIONS, 1980 (CI 12)', 'ARRANGEMENT OF REGULATIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Regulation</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Persons Qualified to be \r\n                                              Registered as Voters</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Replacement of Voters Registers</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Existing Enactments to Apply \r\n                                              with Modifications</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              IN exercise of the powers \r\n                                              conferred on the Electoral \r\n                                              Commissioner by Article 38 of the \r\n                                              Constitution these Regulations are \r\n                                              made this 7th day of July, 1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Regulation 1—Persons Qualified to \r\n                                              be Registered as Voters.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Any citizen of Ghana who is not \r\n                                              less than eighteen years of age \r\n                                              and is of sound mind shall be \r\n                                              entitled to be registered as a \r\n                                              voter for the purposes of public \r\n                                              elections and referenda.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Regulation 2—Replacement of Voters \r\n                                              Registers.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) Notwithstanding anything to \r\n                                              the contrary in any enactment \r\n                                              where in the opinion of the \r\n                                              Electoral Commissioner it is \r\n                                              necessary in the public interest \r\n                                              so to do he shall by notice \r\n                                              published in the Gazette cause the \r\n                                              Register of Voters for each \r\n                                              constituency to be replaced by a \r\n                                              new Register.&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) For the purpose of the \r\n                                              replacement of the Register of \r\n                                              Voters for each constituency any \r\n                                              person who is qualified under \r\n                                              Regulation 1 of&nbsp; these Regulations \r\n                                              to be registered as a voter shall \r\n                                              be entitled to be registered as a \r\n                                              voter.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Regulation 3—Existing Enactments \r\n                                              to Apply with Modifications.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Any enactments relating to the \r\n                                              registration of voters existing \r\n                                              immediately before the coming into \r\n                                              force of these Regulations shall, \r\n                                              subject to such modifications as \r\n                                              the Electoral Commissioner may \r\n                                              consider necessary to give effect \r\n                                              to these Regulations, be deemed to \r\n                                              be Regulations made under Article \r\n                                              38 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              JUSTICE J. KINGSLEY-NYINAH, JNR.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Electoral Commissioner</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification:&nbsp; \r\n                                              18th July, 1980.</span>', 'REPRESENTATION OF THE PEOPLE', 'Yes', 'C.I. 12', 'third'),
(33, 'COMMISSION OF INQUIRY (GHANA ATOMIC ENERGY COMMISSION) INSTRUMENT, 1980 (CI 11)', 'ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Secretary of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              affairs of the Ghana Atomic Energy \r\n                                              Commission;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE, in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 2nd day of May, 1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              There is hereby appointed a \r\n                                              Commission of inquiry consisting \r\n                                              of Mr. A. K. DUKER, Managing \r\n                                              Director, Electricity Corporation, \r\n                                              Ghana.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a) to enquire into the \r\n                                              circumstances leading to the \r\n                                              termination of the appointments of \r\n                                              Messrs. J. M. C. Winful, H. E. \r\n                                              Dinku, Opata Mate—Kole and any&nbsp; \r\n                                              other members of staff of the \r\n                                              Ghana Atomic Energy Commission by \r\n                                              the Management Committee since \r\n                                              January, 1979, and in this \r\n                                              connection, to determine the \r\n                                              propriety or otherwise of the \r\n                                              termination;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to investigate the reasons for \r\n                                              the failure of the Management \r\n                                              Committee to reinstate or comply \r\n                                              with any other directives in \r\n                                              respect of the persons named in \r\n                                              sub-paragraph (a) as directed by \r\n                                              Government;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to ascertain whether Professor \r\n                                              J. E. O. Lindsay has resumed duty \r\n                                              following his dismissal by the \r\n                                              Armed Forces Revolutionary Council \r\n                                              as Secretary to the Ghana Atomic \r\n                                              Energy Commission and the \r\n                                              authority for his reinstatement;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to enquire into management and \r\n                                              staff relations generally in the \r\n                                              Ghana Atomic Energy Commission;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to enquire into any other \r\n                                              matter which is reasonably related \r\n                                              to the foregoing, including any \r\n                                              grievances of the staff of the \r\n                                              Ghana Atomic Energy Commission and \r\n                                              which in the opinion of the \r\n                                              Commission ought to be \r\n                                              investigated; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f) to submit a report on its \r\n                                              findings and conclusions to the \r\n                                              President, making recommendations \r\n                                              on such findings in particular and \r\n                                              as will help to restore good \r\n                                              relations between the management \r\n                                              and staff of the Ghana Atomic \r\n                                              Energy Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Appearance of Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any person whose conduct is the \r\n                                              subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by Council at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by Counsel \r\n                                              may be allowed by the Commission \r\n                                              to be so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. The Chairman and other members \r\n                                              of the Commission and any persons \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Secretary of Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. S.G. Okraku, Principal \r\n                                              Assistant Secretary, Office of the \r\n                                              President, shall act as Secretary \r\n                                              to the Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. The Attorney-General shall \r\n                                              appoint counsel for the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. The Inspector-General of Police \r\n                                              shall detail Police Officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              members of the Commission may \r\n                                              direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 9th \r\n                                              May, 1980.</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 11', 'third'),
(34, 'COMMISSION OF INQUIRY INTO THE AFRICAN TIMBER AND PLYWOOD (GHANA) LIMITED INSTRUMENT, 1980 (CI 14)', 'ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference of \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretary</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in Relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS&nbsp; the President is \r\n                                              satisfied that there should be \r\n                                              appointed a Commission of inquiry \r\n                                              into the African Timber And \r\n                                              Plywood (Ghana) Limited;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE, in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 19th day of November, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              There is hereby appointed a \r\n                                              Commission of inquiry consisting \r\n                                              of the following persons—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Anthony Forson, Legal \r\n                                              Practitioner&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp; Chairman</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. William Dawson Asaan, \r\n                                              Chartered Accountant . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp; Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. C. C. D. Baeta, Administrative \r\n                                              Manager,</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Subin Timbers Company Limited&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp; Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              one other member are present.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a) to inquire into the operations \r\n                                              of the African Timber and Plywood \r\n                                              (Ghana) Limited since the \r\n                                              Government took over the \r\n                                              management in 1976;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to ascertain whether the \r\n                                              investment made therein is \r\n                                              justified and if not what cause or \r\n                                              causes account for the present \r\n                                              state of affairs;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to inquire into the management \r\n                                              practices of the African Timber \r\n                                              and Plywood (Ghana) Limited;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to inquire into the sales \r\n                                              procedure adopted by the African \r\n                                              Timber and Plywood (Ghana) \r\n                                              Limited;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to inquire into any other \r\n                                              matter which appears to the \r\n                                              Commission to the incidental to, \r\n                                              or reasonably related to the \r\n                                              foregoing and which, in the \r\n                                              opinion of the Commission, ought \r\n                                              to be inquired into; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f)&nbsp; to submit its report to the \r\n                                              President within three months of \r\n                                              inauguration giving reasons for \r\n                                              its findings and making such \r\n                                              recommendations as the Commission \r\n                                              thinks fit.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Secretary.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Ofosu Asante, Administrative \r\n                                              Officer, Western Regional \r\n                                              Administration, shall be Secretary \r\n                                              to the Commission and shall \r\n                                              perform such administrative \r\n                                              functions relating to the work of \r\n                                              the Commission as the Commission \r\n                                              may prescribe.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Appearance of Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any person whose conduct is the \r\n                                              subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by counsel \r\n                                              may be allowed by the Commission \r\n                                              to the so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. The Chairman and other members \r\n                                              of the Commission and any person \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. The Attorney-General shall \r\n                                              appoint counsel for the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. The Inspector-General of Police \r\n                                              shall detail Police Officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              members of the Commission may \r\n                                              direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 5th \r\n                                              December, 1980.</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 14', '');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(35, 'COMMISSION OF INQUIRY INTO THE AFRICAN TIMBER AND PLYWOOD (GHANA) LIMITED INSTRUMENT, 1980 (CI 14)', 'ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference of \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretary</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in Relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS&nbsp; the President is \r\n                                              satisfied that there should be \r\n                                              appointed a Commission of inquiry \r\n                                              into the African Timber And \r\n                                              Plywood (Ghana) Limited;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE, in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 19th day of November, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              There is hereby appointed a \r\n                                              Commission of inquiry consisting \r\n                                              of the following persons—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Anthony Forson, Legal \r\n                                              Practitioner&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp; Chairman</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. William Dawson Asaan, \r\n                                              Chartered Accountant . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp; Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. C. C. D. Baeta, Administrative \r\n                                              Manager,</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Subin Timbers Company Limited&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp; Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              one other member are present.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a) to inquire into the operations \r\n                                              of the African Timber and Plywood \r\n                                              (Ghana) Limited since the \r\n                                              Government took over the \r\n                                              management in 1976;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to ascertain whether the \r\n                                              investment made therein is \r\n                                              justified and if not what cause or \r\n                                              causes account for the present \r\n                                              state of affairs;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to inquire into the management \r\n                                              practices of the African Timber \r\n                                              and Plywood (Ghana) Limited;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to inquire into the sales \r\n                                              procedure adopted by the African \r\n                                              Timber and Plywood (Ghana) \r\n                                              Limited;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to inquire into any other \r\n                                              matter which appears to the \r\n                                              Commission to the incidental to, \r\n                                              or reasonably related to the \r\n                                              foregoing and which, in the \r\n                                              opinion of the Commission, ought \r\n                                              to be inquired into; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f)&nbsp; to submit its report to the \r\n                                              President within three months of \r\n                                              inauguration giving reasons for \r\n                                              its findings and making such \r\n                                              recommendations as the Commission \r\n                                              thinks fit.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Secretary.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Ofosu Asante, Administrative \r\n                                              Officer, Western Regional \r\n                                              Administration, shall be Secretary \r\n                                              to the Commission and shall \r\n                                              perform such administrative \r\n                                              functions relating to the work of \r\n                                              the Commission as the Commission \r\n                                              may prescribe.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Appearance of Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any person whose conduct is the \r\n                                              subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by counsel \r\n                                              may be allowed by the Commission \r\n                                              to the so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. The Chairman and other members \r\n                                              of the Commission and any person \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. The Attorney-General shall \r\n                                              appoint counsel for the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. The Inspector-General of Police \r\n                                              shall detail Police Officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              members of the Commission may \r\n                                              direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 5th \r\n                                              December, 1980.</span>', 'COMMISSION OF INQUIRY', 'Yes', 'C.I. 14', 'third'),
(36, 'COMMISSION OF INQUIRY INTO THE GHANA EDUCATION SERVICE INSTRUMENT, 1980 (CI 5) ', 'As amended </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              ARRANGEMENT OF SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Secretary</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Expenses in relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              8. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              administration and financial \r\n                                              management of the Ghana Education \r\n                                              Service and other matters related \r\n                                              thereto;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE, in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this 6th day of February, \r\n                                              1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) There is hereby appointed a \r\n                                              Commission of Inquiry into the \r\n                                              Ghana Education Service consisting \r\n                                              of the following persons—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. Justice N.Y.B. Adade, Supreme \r\n                                              Court Judge&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp; Chairman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n                                              </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. A. Mensah-Aborampah, Ghana \r\n                                              Education Service, Sunyani&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mrs. Sophia Jiagge&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>\r\n                                              </p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr.&nbsp; Yaw Adjei, Chartered \r\n                                              Accountant&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr.&nbsp; Jacob Bruce Yirerong, Chief \r\n                                              Administrator, Bank of Housing and \r\n                                              Construction. .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . \r\n                                              .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              . .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Member&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              not less than two other members \r\n                                              are present. [As substituted by \r\n                                              Commission of Inquiry into the \r\n                                              Ghana Education Service \r\n                                              (Amendment) Instrument, 1980 (CI \r\n                                              15)].</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be:—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a)&nbsp; to examine the structure, \r\n                                              administration and management of \r\n                                              the Ghana Education Service at all \r\n                                              levels;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to investigate the general \r\n                                              financial administration and \r\n                                              control of the Ghana Education \r\n                                              Service and institutions within \r\n                                              the Service which the Commission \r\n                                              may thin fit to investigate;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to investigate the \r\n                                              procurement, supply and \r\n                                              distribution of&nbsp; equipment \r\n                                              including furniture, textbooks, \r\n                                              stationery, foodstuffs and other \r\n                                              provisions to educational \r\n                                              institutions by Bursars, \r\n                                              Directors, Headmasters and \r\n                                              Headmistresses, Principals, \r\n                                              Inspectors, Contractors and other \r\n                                              agencies;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to investigate any allegations \r\n                                              of impropriety or grievances that \r\n                                              may be brought before the \r\n                                              Commission concerning financial or \r\n                                              administrative mismanagement \r\n                                              against any member of the Service, \r\n                                              past or present;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to investigate the causes of \r\n                                              the high incidence of student \r\n                                              unrest in educational institutions \r\n                                              within the service;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f) to inquire into any other \r\n                                              matter which appears to the \r\n                                              Commission to be incidental to, or \r\n                                              reasonably related to the \r\n                                              foregoing and which, in the \r\n                                              opinion of the Commission, ought \r\n                                              to be inquired into; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (g) to submit its report to the \r\n                                              President giving reasons for its \r\n                                              findings and making such \r\n                                              recommendations as it thinks fit \r\n                                              for the improvement in the general \r\n                                              administration and financial \r\n                                              management of the Service in \r\n                                              general and its institutions in \r\n                                              particular and in particular, \r\n                                              recommendations for preventing the \r\n                                              recurrence of any mismanagement or \r\n                                              malpractices found by the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out its \r\n                                              inquiry in accordance with the \r\n                                              provisions of articles 197, 198 \r\n                                              and 199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Secretary.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. A. P. K. Adzaho, senior Book \r\n                                              Development Officer of the Book \r\n                                              Development Council, shall be \r\n                                              Secretary to the Commission and \r\n                                              shall perform such administrative \r\n                                              functions relating to the \r\n                                              Commission as the Commission may \r\n                                              prescribe.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Appearance by Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any person whose conduct is the \r\n                                              subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by Counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by Counsel \r\n                                              may be allowed by the Commission \r\n                                              to be represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2.&nbsp; The Chairman and other members \r\n                                              of the Commission and any person \r\n                                              employed in relation with the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances, if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 8—Public Officers to \r\n                                              Assist Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Inspector-General of Police \r\n                                              shall detail Police Officers to \r\n                                              attend upon the Commission to \r\n                                              serve summonses on witnesses and \r\n                                              to perform such other functions \r\n                                              relating to the Commission as the \r\n                                              members of the Commission may \r\n                                              direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 8th \r\n                                              February, 1980.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">&nbsp;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              amended by</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              COMMISSION OF INQUIRY INTO THE \r\n                                              GHANA EDUCATION SERVICE \r\n                                              (AMENDMENT) INSTRUMENT, 1980 (CI \r\n                                              15).</span>', 'COMMISSION OF INQUIRY ', 'Yes', 'C.I. 5', 'third');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(37, 'COMMISSION OF INQUIRY (GHANA NATIONAL RECONSTRUCTION CORPS) INSTRUMENT, 1981 (CI 17)', 'ARRANGEMENT SECTIONS</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              1. Appointment of Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              2. Terms of Reference</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              3. Mode of Operation</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              4. Appearance of Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              5. Privileges and Immunities of \r\n                                              Witnesses and Counsel</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              6. Expenses in Relation to \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              7. Public Officers to Assist \r\n                                              Commission</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              WHEREAS the President is satisfied \r\n                                              that there should be appointed a \r\n                                              Commission of Inquiry into the \r\n                                              operations of the Ghana National \r\n                                              Reconstruction Corps;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              NOW THEREFORE, in exercise of the \r\n                                              powers conferred on the President \r\n                                              by clause (1) of article 196 of \r\n                                              the Constitution, this Instrument \r\n                                              is made this Ninth day of May, \r\n                                              1981.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 1—Appointment of \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) There is hereby appointed a \r\n                                              Commission of Inquiry consisting \r\n                                              of the following persons—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Prof. E. Bortei Doku&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp; \r\n                                              Chairman</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Dr. Kofi Ankomah, Ghana Institute \r\n                                              of Management and Public \r\n                                              Administration </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">(GIMPA)&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Dr. D. Adu Gyamfi, Consultant, \r\n                                              Management Development and \r\n                                              Productivity </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Institute (MDPI)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. S. A. Awuku-Boateng, Audit \r\n                                              Service&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. S. B. Asante, Deputy General \r\n                                              Secretary, Ghana Agricultural \r\n                                              Workers </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Union</span><span style="font-family: Arial">&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \r\n                                              ..&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp; Member</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Mr. C. B.&nbsp; Kpangkpari, Assistant \r\n                                              Secretary, Ministry of \r\n                                              Agriculture&nbsp;&nbsp; ..&nbsp;&nbsp;&nbsp; Secretary.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Commission shall at any \r\n                                              time be deemed to be duly \r\n                                              constituted if the Chairman and \r\n                                              one other member are present.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 2—Terms of Reference.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The terms of reference of the \r\n                                              Commission shall be—</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (a) to investigate and determine \r\n                                              the extent to which any labour \r\n                                              force or personnel of the Corps \r\n                                              had been engaged on private \r\n                                              farming projects, assignments or \r\n                                              for any other purposes other than \r\n                                              official;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (b) to investigate and determine \r\n                                              whether any farm machinery, plants \r\n                                              and equipment, implements, tools \r\n                                              or vehicles belonging to or meant \r\n                                              for the Corps had been used for \r\n                                              any private or unofficial \r\n                                              projects, ventures or enterprises;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (c) to investigate and determine \r\n                                              whether there had been any \r\n                                              diversion for private or \r\n                                              unauthorized use of any farm \r\n                                              inputs such as fertilizer, seeds, \r\n                                              seedlings, etc., belonging to or \r\n                                              meant for the Corps;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (d) to investigate and determine \r\n                                              whether any fictitious or “ghost \r\n                                              names” had been used on the Corps’ \r\n                                              payroll or whether any funds meant \r\n                                              for payment of salaries/wages had \r\n                                              been misused or diverted into \r\n                                              private pockets;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (e) to determine which farms \r\n                                              belonging to the Corps should be \r\n                                              given to the inhabitants and \r\n                                              residents in the farming area to \r\n                                              be managed as Community Farms;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (f) to inquire into the \r\n                                              circumstances surrounding the \r\n                                              various purchases made at \r\n                                              exorbitant prices, the carting of \r\n                                              fertilizer and the recording of \r\n                                              receipts;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (g) to investigate and determine \r\n                                              whether any contracts for the \r\n                                              supply of planting material and \r\n                                              other inputs were properly \r\n                                              awarded, and whether the \r\n                                              contractors supplied the items \r\n                                              they contracted to supply;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (h) to inquire into the \r\n                                              expenditure on canteen \r\n                                              development;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">(i) \r\n                                              to determine the impact made on \r\n                                              the national economy and to \r\n                                              propose measures to be taken to \r\n                                              enable the Corps to realize its \r\n                                              objectives and to be \r\n                                              self-supporting;</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (j) to inquire into other matter \r\n                                              which appears to the Commission to \r\n                                              be incidental to, or reasonably \r\n                                              related to the foregoing and which \r\n                                              in the opinion of the Commission \r\n                                              ought to be investigated; and</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (k) to submit within three months \r\n                                              of its inauguration a report on \r\n                                              its findings and recommendations \r\n                                              to the President.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 3—Mode of Operation.\r\n                                              </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              The Commission shall carry out \r\n                                              inquiry in accordance with the \r\n                                              provisions of article 197, 198 and \r\n                                              199 of the Constitution.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 4—Appearance of Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) Any person whose conduct is \r\n                                              the subject of inquiry by the \r\n                                              Commission or who is in any way \r\n                                              implicated or concerned in any \r\n                                              matter under investigation by the \r\n                                              Commission shall be entitled to be \r\n                                              represented by counsel at the \r\n                                              inquiry.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) Any other person who may \r\n                                              consider it desirable that he \r\n                                              should be represented by counsel \r\n                                              may be allowed by the Commission \r\n                                              to be so represented.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 5—Privileges and \r\n                                              Immunities of Witnesses and \r\n                                              Counsel.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">A \r\n                                              witness or counsel appearing \r\n                                              before the Commission shall be \r\n                                              entitled to the same privileges \r\n                                              and immunities as a witness or \r\n                                              counsel appearing before the High \r\n                                              Court.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 6—Expenses in Relation to \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) Any witness summoned by the \r\n                                              Commission shall be entitled to \r\n                                              such allowances as are payable to \r\n                                              a witness summoned by the High \r\n                                              Court in a criminal trial.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Chairman and other members \r\n                                              of the Commission and any persons \r\n                                              employed in relation with&nbsp; the \r\n                                              functions of the Commission may be \r\n                                              paid such travelling, sitting and \r\n                                              other allowances if any, as the \r\n                                              President may approve on the \r\n                                              recommendations of the Minister \r\n                                              responsible for Finance.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Section 7—Public Officers to \r\n                                              Assist Commission. </span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (1) The Attorney-General shall \r\n                                              appoint counsel for the \r\n                                              Commission.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              (2) The Inspector-General of \r\n                                              Police shall detail Police \r\n                                              Officers to attend upon the \r\n                                              Commission to serve summonses on \r\n                                              witnesses and to perform such \r\n                                              other functions relating to the \r\n                                              Commission as the members of the \r\n                                              Commission may direct.</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              DR. HILLA LIMANN</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              President</span></p>\r\n                                              <p class="MsoNormal" style="text-align: justify">\r\n                                              <span style="font-family: Arial">\r\n                                              Date of Gazette Notification: 22nd \r\n                                              May, 1981.</span>', 'COMMISSION OF INQUIRY', 'yes', 'C.I. 17', 'third'),
(38, 'ARMED FORCES \r\n\r\n(AMENDMENT) (NO.1) REGULATIONS, 2000 (CI. 28) ', '<p> ARMED FORCES (AMENDMENT) (NO.1) \r\n\r\nREGULATIONS, 2000 [CI. 28]<br /><br />C.!. 12 amended<br /><br />1.            The Armed Forces \r\n\r\nRegulations, 1970 (CI. 12) are amended as follows:<br /><br />          (a)     by the \r\n\r\ninsertion after article 206. 45 of the following:<br /><br />"206. 46-Retired pay and gratuity \r\n\r\nfor commissioned and non­commissioned officers<br /><br />An officer of a previous non-\r\n\r\ncommissioned rank appointed to a short service commission shall retire on pay and gratuity as \r\n\r\napplicable to a permanent regular officer, provided the total period of service is not less \r\n\r\nthan fifteen years of which the period of continued service in the commissioned rank is ten \r\n\r\nyears";<br /><br />         (b)     by the substitution for subparagraph (1) of article 206. 91 \r\n\r\nof the following:<br /><br />"206. 91-Conditions relating to marriage<br /><br />To be eligible \r\n\r\nfor pension a surviving spouse should have been married to the service personnel employee at \r\n\r\nthe time of the employee''s death"; and<br /><br />         (c)     by the insertion \r\n\r\nimmediately after subparagraph (15) of article 206. 01 of<br /><br />the following,<br /><br \r\n\r\n/>"(16) "spouse" includes widow and widower wherever it appears in the Armed Forces \r\n\r\nRegulation."<br /><br />2. Article 206. 46 shall be deemed to have come into force on the 1st \r\n\r\nday of January, 1992.<br /><br />[Date of Gazette notification: 28th January, 1998] [Entry into \r\n\r\nforce: 10th May, 2000] </p>', '', 'Yes', 'C.I. 28', '');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(39, 'ARMED FORCES (AMENDMENT) (NO.1) \r\n\r\nREGULATIONS, 2000 (CI. 29)', '<p>The Armed Forces (Civilian Employees) Regulations, 1977 L.I. \r\n\r\n1114 (A.F.) are amended as follows by insertion after article 315. 02 to 315.99 of the \r\n\r\nfollowing:<br /><br />CHAPTER 316<br /><br />COMPENSATION FOR DEATH, INJURY OR DISEASE \r\n\r\nATIRIBUTABLE TO SERVICE WITH THE ARMED FORCES (CIVILIAN EMPLOYEES)<br /><br />316.01 \r\n\r\nInterpretation<br /><br />In this Chapter, unless the context otherwise requires,<br /><br \r\n\r\n/>"Dependant Child" means unmarried child under the age of 18 or a person in a training \r\n\r\ninstitution;<br /><br />"Dependant parent" means a parent who had been depending upon the \r\n\r\ndeceased for at least one half of his or her financial support at the time of the deceased''s \r\n\r\ndeath;<br /><br />"Civilian employee" in a case of a deceased employee includes his/her \r\n\r\npersonal representative;<br /><br />"Minister" means the Minister of Defence.<br /><br />316.02 \r\n\r\nCondition of award<br /><br />(1) Compensation shall be payable where the Minister accepts that \r\n\r\ninjury or disease resulting in disablement or death is attributable to, or has been aggravated \r\n\r\nby, service with the Armed Forces.<br /><br />(2) No compensation shall be paid to a civilian \r\n\r\nemployee or his estate where the death, injury or disease has been caused by,<br /><br />       \r\n\r\n  (a)     his wilful misconduct; or<br /><br />         (b)     his wilful intent to bring \r\n\r\nabout the death, injury or disease.<br /><br />(3) Without prejudice to the generality of this \r\n\r\narticle, death, injury or disease of a civilian employee shall be deemed to be attributable to \r\n\r\nservice with the Armed Forces in the absence of any wilful misconduct or wilful intent when<br \r\n\r\n/><br />         (a)     the death, injury or disease resulted as a natural consequence of \r\n\r\nperforming<br /><br />official functions as an employee of the Armed Forces;<br /><br />-       \r\n\r\n    (b)     the death, injury or disease resulted from an accident sustained by a civilian<br \r\n\r\n/><br />employee at his place of work if his presence there was connected with his official \r\n\r\nfunctions as an employee of the Armed Forces;<br /><br />          (c)     the death, injury or \r\n\r\ndisease resulted from an accident sustained by a civilian<br /><br />employee whilst serving as \r\n\r\nan employee of the Armed Forces and immedi­ately before the accident such civilian employee was \r\n\r\nen route to or from his residence to a place where his presence was required for the \r\n\r\nperformance of official functions as an employee of the Armed Forces;<br /><br />          (d)  \r\n\r\n   the death, injury or disease was directly due to the presence of the civilian<br /><br \r\n\r\n/>employee in an area involving special hazards to the health or security of the civilian \r\n\r\nemployee as a result of such hazards, and his presence there was required for the performance \r\n\r\nof his official functions as an employee of the Armed Forces;<br /><br />          (e)     the \r\n\r\ndeath, injury or disease occurred as a direct result of travelling by<br /><br />means of \r\n\r\ntransportation furnished by or at the expense or direction of the Armed Forces in connection \r\n\r\nwith the performance of official functions.<br /><br />(4) For the purposes of providing \r\n\r\ncompensation for death, injury or disease, a student nurse or a candidate in training under the \r\n\r\nsponsorship of the Armed Forces for employ­ment by the Armed Forces shall be deemed to be a \r\n\r\ncivilian employee.<br /><br />(5) The death, injury or disease resulting from an accident \r\n\r\nsustained by any person en route to or from his residence to a place where his presence is \r\n\r\nrequired as part of an em­ployment process shall be deemed to be attributable to service with \r\n\r\nthe Armed Forces as if he had been employed immediately before the accident.<br /><br />(6) The \r\n\r\ncompensation payable under these Regulations shall be in full satisfaction of any claim to \r\n\r\nwhich any civilian employee or his estate may be entitled under any law or Regulations except \r\n\r\nthat no compensation under these Regulations shall prevent the sub­sequent payment of any award \r\n\r\nof death gratuity, and other benefits prescribed for the Civilian Employees of the Armed Forces \r\n\r\nunder the terms and conditions of employment.<br /><br />(7) Notwithstanding any provisions on \r\n\r\nretirement pay, a civilian employee who suf­fers a permanent total incapacitation or a \r\n\r\ndisability specified to be 100 percent under the Tables to Article 316. 07 or 316. 08 shall be \r\n\r\nretired on full pay provided the incapacity or disability is attributable to, or aggravated by, \r\n\r\nservice with the Armed Forces.<br /><br />316.03 Claims against third parties<br /><br />(1) If \r\n\r\na death, injury or disease for which compensation may be payable is caused in circumstances \r\n\r\nwhich create a legal liability on a third person or organisation to pay dam­ages therefor to a \r\n\r\ncivilian employee, the Minister may, conditional to granting such com­pensation, require the \r\n\r\ncivilian employee to assign to the Minister any right of action to enforce such a liability, or \r\n\r\nparticipate with the Minister in prosecuting such action.<br /><br /> (2) The civilian employee \r\n\r\nshall furnish the Minister with such data and evidence as may be available to him for \r\n\r\nprosecuting such action and render the Minister any assis­tance which may be required for \r\n\r\nprosecuting such action. He shall not settle any claim or action against such third person or \r\n\r\norganisation without the consent of the Minister, but the Minister shall be entitled to settle \r\n\r\nor require the employee to settle any claim or action against such third person upon such terms \r\n\r\nas seem reasonable to the Minister.<br /><br />(3) If a civilian employee either on his own or \r\n\r\njointly with the Minister settles any claim against such claims, the proceeds derived therefrom \r\n\r\nshall be used,<br /><br />         (a)      to defray the cost of the suit or settlement, \r\n\r\nincluding reasonable fees; and<br /><br />         (b)     to reimburse the Minister for any \r\n\r\ncompensation including expenses of<br /><br />medical and funeral services provided by the \r\n\r\nMinister with respect to the death, injury or disease, and<br /><br />the balance shall be paid \r\n\r\nover to the estate of the civilian employee and the Ministry''s liability shall to that extent \r\n\r\nbe reduced.<br /><br />316.04 Non-assignability<br /><br />(1) A civilian employee who may be \r\n\r\nentitled to compensation under these regulations may not assign his rights to another \r\n\r\nperson.<br /><br />316. 05 Compensation for death<br /><br />(1) In the event of death of a \r\n\r\ncivilian employee which is attributable to service with the Armed Forces, the Minister shall be \r\n\r\nresponsible for<br /><br />          (a)     the preparation of the remains and all reasonable \r\n\r\nfuneral expenses;<br /><br />         (b)      transportation expenses where transport is not \r\n\r\nprovided; and<br /><br />         (c)      all reasonable medical, hospital and directly \r\n\r\nrelated expenses incurred by<br /><br />the civilian employee or his personal \r\n\r\nrepresentative.<br /><br />316.06 Survivor''s benefits<br /><br />(1) In the event of the death \r\n\r\nof a civil ian employee which is attributable to service with the Armed forces, the amount of \r\n\r\ncompensation shall be a sum equal to sixty month''s earnings.<br /><br />(2) Where the deceased \r\n\r\nmade a nomination the compensation payable shall be con­sidered as forming part of his death \r\n\r\nbenefits.<br /><br />316.07 Compensation for injury<br /><br />(1) Where permanent total is the \r\n\r\nresult of from an injury the amount of compensation shall be a sum equal to ninety-six month''s \r\n\r\nearnings.<br /><br /> (2) Where it is accepted that an injury of a civilian employee resulting \r\n\r\nin disability is attributable to, or has been aggravated by service with the Armed Forces, the \r\n\r\nMinister shall provide the civilian employee with the necessary medical service or pay all \r\n\r\nreason­able medical, hospital and directly related expenses incurred by him.<br /><br />(3) In \r\n\r\nthe case of injury resulting in permanent total disability the amount of compen­sation shall \r\n\r\nbe<br /><br />          (a)     in the case of an injury specified in the Table under this \r\n\r\nArticle, a percent-<br /><br />age of the compensation which would have been payable in the \r\n\r\ncase of permanent total disability specified therein as being the percentage of the loss of \r\n\r\nearning ability caused by that injury;<br /><br />          (b)     in the case of an injury \r\n\r\nnot specified in the Table under this Article, compensation which would have been payable in \r\n\r\nthe case of permanent total disabil­ity and proportionate to the loss of earning ability caused \r\n\r\nby the injury.<br /><br />(4) Where more injuries than one are caused by the same accident, the \r\n\r\namount of compensation payable under the provisions of this Article shall be aggregated, but \r\n\r\nnot so in any case as to exceed the amount which would have been payable if permanent total \r\n\r\ndisability had resulted from the injuries.<br /><br />TABLE TO ARTICLE 316.07<br /><br \r\n\r\n/>Injury<br /><br />1.Loss of two limbs ................................................... \r\n\r\n.<br /><br />2.Loss of both hands or of all fingers and thumbs . .<br /><br />3.Loss of both \r\n\r\nfeet .................................................... .<br /><br />4.Total loss of sight \r\n\r\n................................................... .<br /><br />5.Total paralysis \r\n\r\n........................................................ .<br /><br />6.Injuries resulting in \r\n\r\nbeing permanently bed-ridden         .<br /><br />7.Any other injury causing permanent total \r\n\r\ndisablement   .<br /><br />8.Loss of arm at shoulder ........................................ \r\n\r\n.<br /><br />9.Loss of arm between elbow and shoulder .......... .<br /><br />10.Loss of arm at \r\n\r\nelbow ........................................... .<br /><br />11.Loss of arm between wrist and \r\n\r\nelbow ............... .<br /><br />12.Loss of arm at wrist \r\n\r\n............................................. .<br /><br />13.Loss of four fingers and thumb of \r\n\r\none hand ..... .<br /><br />14.Loss of four fingers of one hand ........................ .<br \r\n\r\n/><br />15.Loss of thumb-both phalanges .......................... .<br /><br />16.Loss of \r\n\r\nthumb one phalanx ................................ .<br /><br />17.Loss of index finger-three \r\n\r\nphalanges ................ .<br /><br />18.Loss of index finger-two phalanges \r\n\r\n.................. .<br /><br />19.Loss of index finger-one phalanges .................. .<br \r\n\r\n/><br />Percentage of Injury<br /><br /> <br /><br />Disability<br /><br />100 100 100 100 100 \r\n\r\n100 100<br /><br />80 70 70 70 70 50 50 35 10 15 10<br /><br />20.Loss of middle tinger-three \r\n\r\nphalanges ............. .<br /><br />21.Loss of middle finger-two phalanges ............... \r\n\r\n.<br /><br />22.Loss of middle finger-one phalanx .................... .<br /><br />23.Loss of \r\n\r\nring finger-three phalanges .................. .<br /><br />24.Loss of ring finger-two \r\n\r\nphalanges ..................... .<br /><br />25.Loss of ring finger-one phalanges \r\n\r\n.................... .<br /><br />26.Loss of little finger-three phalanges .................. \r\n\r\n.<br /><br />27.Loss of little tinger-two phalanges ..................... .<br /><br />28.Loss \r\n\r\nof little finger-one phalanx ......................... .<br /><br />29.Loss of metacarpals-\r\n\r\nfirst second (additional) . .<br /><br />30.Loss of metacarpals-third, fourth or fifth \r\n\r\n(additional)    .<br /><br />31.Loss of leg-at or above knee ............................. .<br \r\n\r\n/><br />32.Loss of leg-below knee ...................................... .<br /><br />33.Loss \r\n\r\nof foot .......................................................... .<br /><br />34.Loss of \r\n\r\ntoes-all on one foot ................................ .<br /><br />35.Loss of toe-great, both \r\n\r\nphalanges .................... .<br /><br />36.Loss of toe-great, one phalanx \r\n\r\n.......................... .<br /><br />37.Loss of toe other than great \r\n\r\n............................... .<br /><br />38.Loss of sight of one eye \r\n\r\n..................................... .<br /><br />39.Loss of hearing one ear \r\n\r\n..................................... .<br /><br />40.Loss of remaining eye by one-eyed workman \r\n\r\n. .<br /><br />41.Total loss of hearing ............................................ .<br /><br \r\n\r\n/>42.Loss of remaining leg by one-legged workman .<br /><br />43.Loss of remaining arm by one-\r\n\r\narmed workman           .<br /><br />44.Loss of mental capacity \r\n\r\n...................................... .<br /><br />45.Loss of upper or lower central incisor \r\n\r\n............... .<br /><br />46.Loss of upper or lower lateral incisor ................ .<br \r\n\r\n/><br />47.Loss of upper or lower canine ............................ .<br /><br />48.      \r\n\r\nLoss of anyone posterior tooth, that is to say premolar or molar.<br /><br />49.Fracture of \r\n\r\nupper or lower jaw ............................ .<br /><br />Percentage of Disability<br /><br \r\n\r\n/>10 6 4 6 5 3 5 4 3 4 3<br /><br />75 60 40 20 10<br /><br />3 2 40 15 100<br /><br />100 100 \r\n\r\n100 100<br /><br />3 2 2 1<br /><br />25<br /><br />316.08. Compensation for disfiguring \r\n\r\ninjury<br /><br />(1) If personal injury of the description specified in any entry in column 1 \r\n\r\nof the Ta­ble to this Article by accident attributable to military service is caused to a \r\n\r\ncivilian em­ployee, the Minister of Defence shall pay as compensation an amount for such injury \r\n\r\ndetermined by the Minister not exceeding such percentage of the compensation payable in case of \r\n\r\npermanent total disability as specified in the corresponding entry in column II of the \r\n\r\nTable.<br /><br /> (2) The compensation payable under paragraph (1) of this article shall be \r\n\r\nirrespective of whether or not any compensation is payable under any other provision of this \r\n\r\nregulation; so however that any mutilation in respect of which compensation is provided under \r\n\r\nthe Table under Article 313.12 shall not rank as disfigurement under the Table to this \r\n\r\nArticle.<br /><br />(3) Where more injuries than one are caused by the same accident, the \r\n\r\namount of compensation payable under this article shall be aggregated, but not so in any case \r\n\r\nas to exceed the amount which would have been payable if permanent total disability had re­\r\n\r\nsulted from the injuries.<br /><br /> (1) Mutilation or amputation of one ear         .<br \r\n\r\n/><br />(2)<br /><br />15<br /><br />(3) (4) (5) (6)<br /><br />Deformity of the hand through \r\n\r\nthe loss all the three Phalanges of a finger<br /><br />                                        \r\n\r\n   and the metacarpals of the hand          .<br /><br />                                       \r\n\r\n     Mutilation or amputation of nose          .<br /><br />                              \r\n\r\nConspicuous deformity of face generally          .<br /><br />Conspicuous deformity of external \r\n\r\nappearance generally, other than face<br /><br />                                               \r\n\r\n                                                   Functional loss of genital organs   .<br \r\n\r\n/><br />20 30 50 40 85<br /><br />316.09 Occupational disease<br /><br />(1) The Minister may, \r\n\r\nby instructions published for the guidance of civilian employees extend the provisions of this \r\n\r\nchapter to disablement or death certified as caused by any dis­ease specified in the \r\n\r\ninstructions, and compensation shall, subject to the provisions of this article be payable as \r\n\r\nif any disease so specified, if the disease is due to the performance of duty and contracted \r\n\r\nwithin a period of twelve months previous to the date of the civilian employee''s disablement, \r\n\r\nwere a personal injury attributable to military service.<br /><br />(2) The Minister may \r\n\r\nspecify in any instructions made under this Article that any dis­ease shall, unless otherwise \r\n\r\ncertified by a medical board or unless the Minister can prove to the contrary, be deemed to \r\n\r\narise in the course of duty if the officer or man who con­tracts any such disease was within a \r\n\r\nperiod of twelve months previous to the date of dis­ablement by such disease engaged in the \r\n\r\nprocess or processes specified in the instructions in relation to that disease.<br /><br />(3) \r\n\r\nNo compensation shall be payable under the provisions of this Article in respect of disablement \r\n\r\nor death of a civilian employee if the disablement begins or the death happens as the case may \r\n\r\nbe more than twelve months after the civilian employee has ceased to be a civilian employee of \r\n\r\nthe Armed Forces, but if the incubation period of the disease is more than twelve months, such \r\n\r\na period shall be taken into account, except where the death of a civilian employee has been \r\n\r\npreceded by any period of disablement due to the disease causing the death in respect of which \r\n\r\nthe Minister is liable under this regulation.<br /><br />316. 10 International claims<br /><br \r\n\r\n/>(1) Where death, injury or disease for which compensation may be payable occurs while a \r\n\r\ncivilian employee is in the service of or on secondment to, an international body or \r\n\r\norganisation the Minister may claim from such a body or organisation compensation based on the \r\n\r\nrates applicable to the permanent employees of the body or organisation.<br /><br /> (3) The \r\n\r\nBoard may be consulted by the Minister on any matter connected with the implementation and \r\n\r\nadministration of the regulations.<br /><br />(4) For the purpose of advising the Minister on \r\n\r\nthe eligibility or entitlement of a claimant, the Board may require a claimant, or other \r\n\r\npersons claiming on his behalf or a medical officer involved in the claim to appear before the \r\n\r\nBoard or to produce such documentary or medical evidence as the Board may require in support of \r\n\r\nthe claim.<br /><br />(5) Failure to provide any evidence required by the Board or refusal to \r\n\r\nappear before the Board when required may bar payment of compensation.<br /><br />(6) The \r\n\r\nAdvisory Board may make arrangements for a Medical Board to be consulted on the medical aspects \r\n\r\nof a claim.<br /><br />(7) A claim for compensation shall be submitted in the form prescribed \r\n\r\nunder the table below to the Commanding Officer or Head of Department of the affected civilian \r\n\r\nemployee who shall forward it to the General Headquarters of the Armed Forces.<br /><br />TABLE \r\n\r\nTO ARTICLE 316.12 PART I<br /><br />APPLICATION FOR COMPENSATION FOR INJURY OR DISEASE \r\n\r\nATfRlBUTABLE TO SERVICE WITH THE ARMED FORCES<br /><br />1.    I hereby apply for compensation \r\n\r\nfor (injury/disease, death) under the terms of Chapter 316 of Armed Forces Regulations \r\n\r\n(Civilian Employees).<br /><br />2.No: .................. Status: ...................... Name: \r\n\r\n....................................... .<br /><br />      \r\n\r\n.............................................................. .. Unit: \r\n\r\n.....................................   .<br /><br />3.    I assign my right to enforce this \r\n\r\nclaim against the tort feasor to the Minister of Defence and no other person shall have the \r\n\r\nright to pursue this claim.<br /><br />4.    1 understand and agree to offer any assistance \r\n\r\nwhich may be requested by the Minister of De­fence for the pursuance of this claim and I shall \r\n\r\nhave no right of indemnity or damages against the Minister or any officer or man for any loss \r\n\r\nor damage which I may suffer as a consequence of any negligence or breach of contract in or \r\n\r\narising out of the enforcement of this claim.<br /><br />5.Give brief facts of case (attach \r\n\r\ndocumentary proof) ......................... .<br /><br />          Date: \r\n\r\n................................... .<br /><br />Signature of Applicant<br /><br /> (2) The \r\n\r\namount of compensation payable by the Minister to a civilian employee or his beneficiary shall \r\n\r\nbe based on his local earnings in Ghana.<br /><br />316. 11 Reporting of death, injury or \r\n\r\ndisease<br /><br />(1) Death, injury or disease which appears to be attributable to service \r\n\r\nwith the Armed Forces shall be reported as soon as practicable to the General Headquarters of \r\n\r\nthe Armed Forces and to the Military Hospital or the Local Medical Reception Station.<br /><br \r\n\r\n/>(2) In addition, in the case of all fatal and other serious accidents, the Commanding Officer \r\n\r\nor Head of Department of the victim shall convene a Board of Inquiry to investi­gate and report \r\n\r\nupon the accident giving in particular,<br /><br />         (a)      the date, time and place \r\n\r\nof the accident;<br /><br />        (b)      the name of all persons present;<br /><br />       \r\n\r\n  (c)      the details of actual duties being performed at the time of the accident;<br /><br \r\n\r\n/>        (d)      the statement of witnesses;<br /><br />         (e)      the most complete \r\n\r\nand obtainable medical report or information;<br /><br />         (j)      the names of all \r\n\r\npersons injured distinguishing between civilian employees<br /><br />and other personnel;<br \r\n\r\n/><br />         (g)     the report of any pending proceedings or actual findings of a Civil \r\n\r\nCourt,<br /><br />the report of the board and the comments of the Commanding Officer or Head of \r\n\r\nDe­partment shall be forwarded to the Advisory Board on Compensation Claims through the General \r\n\r\nHeadquarters of the Armed Forces.<br /><br />316. 12 Advisory Board on compensation claims<br \r\n\r\n/><br />(1) There shall be established an advisory board on compensation claims which shall be \r\n\r\ncomposed of the following:<br /><br />         (a)     the Director-General of Personnel \r\n\r\nAdministration as Chairman;<br /><br />         (b)      the Director of Legal Services;<br \r\n\r\n/><br />         (c)      the Director of Medical Services;<br /><br />         (d)      the \r\n\r\nDefence Financial Controller;<br /><br />         (e)      the Director of Civilian \r\n\r\nEstablishment; and<br /><br />          (j)     , the Assistant Director of Legal Services-\r\n\r\nMember/Secretary.<br /><br />(2) The Board shall make recommendations through the Chief of \r\n\r\nDefence Staff to the Minister concerning claims for compensation under these Regulations.<br \r\n\r\n/><br />PART VI COMMENTS/COMMENDATION BY DLS/DMR<br /><br />                                    \r\n\r\n          Date:    .<br /><br />Signature of DLSIDMR<br /><br />PART VII \r\n\r\nCOMMENTS/RECOMMENDATION BY CDS<br /><br \r\n\r\n/>.............................................................................................\r\n\r\n...................................................<br /><br />                                 \r\n\r\n             Date:    .<br /><br />Signature of CDS<br /><br />PART VIII<br /><br />APPROVAL BY \r\n\r\nMINISTER OF DEFENCE<br /><br \r\n\r\n/>.............................................................................................\r\n\r\n...................................................<br /><br />                                 \r\n\r\n             Date:    .<br /><br />Signature of Minister of Defence<br /><br />[Date of Gazette \r\n\r\nnotification: 12th  May, 2000]<br /><br />Entry into force: 18th May, 2000]<br /><br />HEAD OF \r\n\r\nDEPARTMENT/CO''S COMMENTS<br /><br />                                              Date:     \r\n\r\n.<br /><br />Signature of Head of Dept/CO<br /><br />PART II DIRECTOR-GENERAL/FORMATION \r\n\r\nCOMMANDER''S COMMENTS<br /><br />                                              Date:    .<br \r\n\r\n/><br />Signature of DOlFmm Comd<br /><br />PART III<br /><br />SERVICE COMMANDER''S \r\n\r\nCOMMENTS<br /><br />                                              Date:    .<br /><br \r\n\r\n/>Signature of Svc Comd<br /><br />PART IV<br /><br />RECOMMENDA nON/COMMENTS BY DMS<br /><br \r\n\r\n/>                                              Date:    .<br /><br />Signature of DMS<br /><br \r\n\r\n/>PART V COMMENTS/RECOMMENDATIONS BY DFC<br /><br />                                            \r\n\r\n  Date:     .<br /><br />Signature of DFC </p>', '', 'Yes', 'C.I. 29', '');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(40, 'Audit Service Regulations, 2011 (C.1. 70)\r\n\r\n ', '<p>ARRANGEMENT OF \r\n\r\nREGULATIONS<br /><br />Regulation<br /><br />Application<br /><br />1. Application<br /><br \r\n\r\n/>Matters related to the Board and corporate<br /><br />goals of the Service<br /><br />1.    \r\n\r\nNotification of vacancy on the Board<br /><br />2.    Notification of end of tenure<br /><br \r\n\r\n/>3.    3 Meetings of the Board<br /><br />4.Terms and scope of activities of committees<br \r\n\r\n/><br />5.Engagement of consultants and experts<br /><br />6.Grounds for the removal of a board \r\n\r\nmember<br /><br />7.Corporate governance<br /><br />8.Internal control and risk management<br \r\n\r\n/><br />9.Policy formulation and administration of the Service<br /><br />10.Corporate plan<br \r\n\r\n/><br />Matters related to the Service<br /><br />12.Structure and responsibilities of the \r\n\r\nService<br /><br />13.Performance monitoring and quality control<br /><br />14.Recruitment and \r\n\r\nprogression in the Service<br /><br />15.Human resource development<br /><br />16.Report on \r\n\r\nappointments<br /><br />17.Qualification for posts in the Service<br /><br />18.Conditions of \r\n\r\nservice<br /><br />19.Code of ethics<br /><br />20.Public Complaints Unit<br /><br \r\n\r\n/>21.Discipline in the Service<br /><br />22.Prudent use of resources<br /><br />23.Awards for \r\n\r\nexceptional performance<br /><br />24.Facilities and logistics<br /><br />25.Retirement and \r\n\r\ngratuity benefits<br /><br />26.Calculation of pension<br /><br />Audits<br /><br />27.External \r\n\r\nauditing<br /><br />28.Special audits<br /><br />29.Register of persons and institutions<br \r\n\r\n/><br />30.Settlement of fees due to appointed persons<br /><br />31.Selection for audit \r\n\r\nbids<br /><br />32.Fee charging regime<br /><br />33.Excessive audit fees<br /><br />34.Audit \r\n\r\nobservations and reporting<br /><br />35.Consequence of not responding to an audit \r\n\r\nobservation<br /><br />36.Record of officers who do not respond to audit observations<br /><br \r\n\r\n/>37.Issue of management letters<br /><br />38.Record of audit assignments<br /><br />39.Record \r\n\r\nof audit observations and management letters<br /><br />40.Accountability report to \r\n\r\nParliament<br /><br />41.Contents of the Auditor-General''s annual report<br /><br />42.Audit \r\n\r\nReport Implementation Committees<br /><br />43.Monitoring audit recommendations<br /><br \r\n\r\n/>Finances of the Service<br /><br />44.Administrative expenses of the Service<br /><br \r\n\r\n/>45.Annual estimates of the Service<br /><br />46.Supplementary expenditure of the Service<br \r\n\r\n/><br />47.Bank account of the Service<br /><br />48.Limitations on the Service<br /><br \r\n\r\n/>49.Accounts and audit<br /><br />50.Corporate Performance Report by the Board<br /><br \r\n\r\n/>Miscellaneous<br /><br />51.Tipping off<br /><br />52.Interpretation<br /><br /> <br /><br /> \r\n\r\n<br /><br />Audit Service Regulations, 2011<br /><br /> <br /><br />IN exercise of the powers \r\n\r\nconferred on the Audit Service Board acting in consultation with the Public Services Commission \r\n\r\nby article 189(3)(b) of the Constitution and section 35 of the Audit Service Act, 2000 (Act \r\n\r\n584) these Regulations are made this 15th day of February, 2011.<br /><br />Application<br \r\n\r\n/><br />Application<br /><br />1. (1) These Regulations apply to members of the Audit Service, \r\n\r\nand to individuals and institutions engaged by the Auditor-General for the purpose of \r\n\r\ndischarging the duties of the Auditor-General under the Con­stitution and the Audit Service \r\n\r\nAct, 2000 (Act 584).<br /><br />(2) Members of the Service shall in matters related to audit \r\n\r\noperations and administration of the Service be subject only to the direction of the Board and \r\n\r\nshall not be regarded as holding an office in any Ministry, Department or Agency.<br /><br \r\n\r\n/>Matters related to the Board and corporate goals of the Service<br /><br /> Notification of \r\n\r\nvacancy on the Board<br /><br />2. (1) In the event of a vacancy in the position of chairperson \r\n\r\nof the Board, the Secretary to the Board shall within seven days communicate the vacancy to the \r\n\r\nPresident who shall appoint a chairperson in accor­dance with article 189 (1) of the \r\n\r\nConstitution.<br /><br />(2) In the event of a vacancy in the position of a member of the \r\n\r\nBoard, the chairperson shall within seven days communicate the vacancy to the President who \r\n\r\nshall appoint a member in accordance with article 189(1) of the Constitution.<br /><br \r\n\r\n/>Notification of end of tenure<br /><br />3. The chairperson shall notify the President of the \r\n\r\nimpending end of the tenure of office of a member of the Board six months before the end of the \r\n\r\ntenure of office.<br /><br />Meetings of the Board<br /><br />4. (1) The Board shall have at \r\n\r\nleast six regular meetings each year, as provided under section 6(1) of the Act<br /><br />(2) \r\n\r\nThe Board shall develop a calendar for its regular meetings for the year.<br /><br />Terms and \r\n\r\nscope of activities for committees<br /><br /> 5. The Board shall<br /><br />(a) determine the \r\n\r\nterms and scope of activities for its committees, and<br /><br />(b) establish a system to \r\n\r\nregularly monitor the performance of the committees<br /><br />established under section 7 of \r\n\r\nthe Act.<br /><br />Engagement of consultants and experts<br /><br />6. The Board shall ensure \r\n\r\ndue compliance with the Public Procure­ment Act, 2003 (Act 663) when engaging consultants and \r\n\r\nexperts to assist in the performance of functions conferred on it by the Constitution and the \r\n\r\nAct.<br /><br />Gr-: ids for the removal of a board member<br /><br />7. Subject to the \r\n\r\nConstitution, a member of the Board other than the ex-officio member may be removed from the \r\n\r\nBoard by the President act­ing on the advice of the Council of State on the following \r\n\r\ngrounds:<br /><br />(a) a medical report showing the inability of the member to perform the \r\n\r\nfunctions of that member and discharge the duties of the Board because of infirmity of mind or \r\n\r\nbody; (b) proven charges against a member considered sufficient for the removal of the member, \r\n\r\nafter applying due process of law and observance of the rules of natural justice; or<br /><br \r\n\r\n/>(c) adverse findings from a commission of enquiry appointed by the President under article \r\n\r\n278 of the Constitution.<br /><br />Corporate governance<br /><br />8. (1) The Board is \r\n\r\nresponsible for the corporate governance of the Service and is ultimately accountable and \r\n\r\nresponsible for the overall per­formance of the Service.<br /><br />(2) The Board shall<br \r\n\r\n/><br />(a) develop a charter of its responsibilities to be disseminated to its stakeholders, \r\n\r\nand<br /><br />(b) carry out activities that promote and secure its constitutional role in<br \r\n\r\n/><br />(i) public sector financial management, and (ii) the accountability process of the \r\n\r\ncountry.<br /><br />(3) The Board shall include in its activities continuing education on the \r\n\r\nrelevance and necessity for a Service which is politically, administratively, financially and \r\n\r\noperationally independent.<br /><br />Internal control and risk management<br /><br />9. The \r\n\r\nBoard shall ensure that<br /><br />(a) effective, efficient and transparent internal control \r\n\r\nand risk management systems are established within the Service, and (b) periodic assessment of \r\n\r\nthe effectiveness of the internal controls and risk management systems is undertaken by the \r\n\r\nService and the outcome reported to the Board.<br /><br />Policy formulation and administration \r\n\r\nof the Service<br /><br />10. (1) The Board shall formulate policies for the administration and \r\n\r\nmanagement of the Service and cause communication channels to be established within the \r\n\r\nService, to ensure timely and effective circulation of its policies at all levels of the \r\n\r\nService.<br /><br />(2) The Board may establish links with individuals, organisations and \r\n\r\nassociations in and outside the country on the terms that the Board considers appropriate to \r\n\r\nensure<br /><br />(a) the promotion of the effective and efficient administration of the \r\n\r\nService; and<br /><br />(b) the due performance of auditing activities by the Service in \r\n\r\naccordance with internationally recognised best practices.<br /><br />Corporate plan<br /><br \r\n\r\n/>11. (1) The Board shall cause the Service to develop and implement a five year corporate plan \r\n\r\nand shall, at the end of the period issue a new corporate plan for the next five years.<br \r\n\r\n/><br />(2) The Board shall in the development of the corporate plan<br /><br />(a) have due \r\n\r\nregard to the requirements of the Constitution, the Act, and other relevant laws and programmes \r\n\r\nof Government, public sector agencies and the expectation of stakeholders in financial \r\n\r\nmanagement and accountability processes in the country, and<br /><br />(b) carry out activities \r\n\r\nthat promote and secure its constitutional role in<br /><br />(i) public sector financial \r\n\r\nmanagement, and (ii) the accountability process of the country.<br /><br />(3) The Board shall \r\n\r\ninclude in its activities continuing education on the relevance and necessity for a Service \r\n\r\nwhich is politically, administratively, financially and operationally independent.<br /><br \r\n\r\n/>Internal control and risk management<br /><br />9. The Board shall ensure that<br /><br />(a) \r\n\r\neffective, efficient and transparent internal control and risk management systems are \r\n\r\nestablished within the Service, and (b) periodic assessment of the effectiveness of the \r\n\r\ninternal controls and risk management systems is undertaken by the Service and the outcome \r\n\r\nreported to the Board.<br /><br />Policy formulation and administration of the Service<br /><br \r\n\r\n/>10. (1) The Board shall formulate policies for the administration and management of the \r\n\r\nService and cause communication channels to be established within the Service, to ensure timely \r\n\r\nand effective circulation of its policies at all levels of the Service.<br /><br />(2) The \r\n\r\nBoard may establish links with individuals, organisations and associations in and outside the \r\n\r\ncountry on the terms that the Board considers appropriate to ensure<br /><br />(a) the \r\n\r\npromotion of the effective and efficient administration of the Service; and<br /><br />(b) the \r\n\r\ndue performance of auditing activities by the Service in accordance with internationally \r\n\r\nrecognised best practices.<br /><br />Corporate plan<br /><br />11. (1) The Board shall cause \r\n\r\nthe Service to develop and implement a five year corporate plan and shall, at the end of the \r\n\r\nperiod issue a new corporate plan for the next five years.<br /><br />(2) The Board shall in \r\n\r\nthe development of the corporate plan<br /><br />(a) have due regard to the requirements of the \r\n\r\nConstitution, the Act, and other relevant laws and programmes of Government, public sector \r\n\r\nagencies and the expectation of stakeholders in financial management and accountability \r\n\r\nprocesses in the country, and<br /><br /> <br /><br /> (b) seek inputs from management, other \r\n\r\nstaff of the Service and civil society.<br /><br />(3) The Board shall cause organisational \r\n\r\ngoals based on the corpo­rate plan to be established and used<br /><br />(a) as a basis to \r\n\r\nassign responsibilities, duties and deliverables by officers and staff of the Service, and<br \r\n\r\n/><br />(b) to assess performance.<br /><br />(4) The Board shall develop a system to \r\n\r\ncoordinate, monitor and evaluate the effectiveness and efficiency of implementation of the \r\n\r\ncorpo­rate plan.<br /><br />(5) In furtherance of sub-regulation (4), the Board shall cause<br \r\n\r\n/><br />(a) regular and periodic performance reports to be submitted in the course of the \r\n\r\nfinancial year by the Service,<br /><br />(b) an independent review where necessary to be \r\n\r\nconducted to confirm or determine the continuing relevance and the realisation of the \r\n\r\nobjectives in the corporate plan, and<br /><br />(c) the independent review is to be conducted \r\n\r\nby a person appointed by the Board in accordance with the Public Procurement Act, 2003 (Act \r\n\r\n663).<br /><br />(6) The Board may cause the corporate plan to be reviewed in the course of the \r\n\r\nyear and at the end of each year and revise the corporate plan to reflect changes occasioned by \r\n\r\nnew developments or an emerging trend consistent with the framework of the corporate plan.<br \r\n\r\n/><br />Matters related to the Service<br /><br /> Structure and responsibilities of the \r\n\r\nService<br /><br />12. (1) The Board shall determine and periodically review the organisational \r\n\r\nstructure of departments and offices of the Service.<br /><br />(2) The Board shall ensure that \r\n\r\nthe scope of operations and activi­ties of established departments and offices of the Service \r\n\r\nincorporates (a) the responsibilities conferred on the Auditor-General by the Constitution and \r\n\r\nthe Act, and<br /><br />(b) administrative and support structures required for the effective \r\n\r\nand efficient performance of the functions and responsibilities of the Service.<br /><br /> <br \r\n\r\n/><br />Performance monitoring and quality control ,<br /><br />13. (1) The Board shall adopt \r\n\r\nmeasures it considers necessary to ensure that<br /><br />(a) the Service, in the performance \r\n\r\nof the auditing functions specified in sub-regulations (1) and (2) of regulation 27, and (b) \r\n\r\nother persons or institutions appointed by the Auditor General to perform audit functions<br \r\n\r\n/><br />adhere to international auditing standards and best practices applicable to the various \r\n\r\nentities covered by these Regulations.<br /><br />(2) The Board shall establish a performance \r\n\r\nappraisal system in the Service to<br /><br />(a) set out performance targets and goals,<br \r\n\r\n/><br />(b) continuously and annually monitor performance of individual staff,<br /><br />(c) \r\n\r\nidentify training needs of appraisees to address weaknesses<br /><br />and deficiencies,<br \r\n\r\n/><br />(d) award incremental credits,<br /><br />(e) assess staff for promotion,<br /><br />\r\n\r\n(f) institute disciplinary action, and<br /><br />(g) disengage staff who are unable to \r\n\r\nconsistently meet performance targets set for them after they have received adequate and \r\n\r\nrelevant training.<br /><br />(3) The Board shall cause a quality control mechanism including \r\n\r\npeer review to be established within the Service and at the institutional level by external \r\n\r\nbodies to provide assurance on the effectiveness of exist­ing quality control procedures in the \r\n\r\nService.<br /><br />(4) The Board shall take measures it considers appropriate to address and \r\n\r\nrectify deficiencies and omissions identified by the quality control mechanism.<br /><br \r\n\r\n/>Recruitment and progression in the Service<br /><br />14. (1) The Board shall, in \r\n\r\nconsultation with the Public Services Commission, be responsible for the appointment of \r\n\r\nofficers and other employees in accordance with article 189 (2) of the Constitution.<br /><br \r\n\r\n/>(2) The Board shall develop a Scheme of Service for the Service<br /><br />which shall \r\n\r\nindicate the following:<br /><br />(a) recruitment and placement policies;<br /><br />(b) entry \r\n\r\nrequirements into various grades of the Service;<br /><br />(c) the career path, development \r\n\r\nand progression in the Service;<br /><br />and<br /><br />(d) job descriptions for key \r\n\r\npositions in the Service.<br /><br />(3) Vacancies in the Service shall be filled in accordance \r\n\r\nwith the Scheme of Service either by promotion, transfer, recruitment or appointment, \r\n\r\nconsistent with article 189(2) of the Constitution.<br /><br />Human resource development<br \r\n\r\n/><br />15. The Board shall formulate policies that promote the effective<br /><br \r\n\r\n/>organisation and development of training programmes in the Service at all levels of operation \r\n\r\nand ensure that modern technologies, standards and best practices in management, accounting, \r\n\r\nauditing and informa­tion and communication technology are used in the Service.<br /><br \r\n\r\n/>Report on appointments<br /><br />16. (1) The Auditor-General, a member or a committee of the \r\n\r\nBoard<br /><br />shall submit a periodic report to the Board on the exercise of the powers \r\n\r\ndelegated under article 189 (2) of the Constitution and section 4 (3) of the Act.<br /><br />\r\n\r\n(2) The report shall be in a form determined by the Board.<br /><br />Qualification for posts \r\n\r\nin the Service<br /><br />17. (1) A person does not qualify for a position in the Service, \r\n\r\nunless that person possesses the requisite qualification and experience prescribed in the \r\n\r\nScheme of Service.<br /><br />(2) The Board shall take into consideration the Constitution, \r\n\r\ninternational conventions, protocols and treaties ratified by the Republic that seek to promote \r\n\r\njustice, fairness ami human dignity especially on gender and matters of persons with disability \r\n\r\nwhen recruiting to fill a vacant position in the Service.<br /><br />(3) The Board shall not \r\n\r\nappoint a person into the Service if that person has been convicted of an offence relating to \r\n\r\nfraud or dishonesty.<br /><br />Conditions of service<br /><br /> <br /><br />18. (1) The Board \r\n\r\nacting in consultation with the Public Services Com­mission shall<br /><br />(a) establish \r\n\r\nposts below the position of Auditor-General in the Service,<br /><br />(b) determine the human \r\n\r\nresource competency and skills mix required by the Service to perform and support the range of \r\n\r\nauditing activities mandated under these Regulations, and (c) determine and approve conditions \r\n\r\nof service of members of the Service other than the Auditor-General.<br /><br />(2) The Board, \r\n\r\nin performing its functions shall, among other things, take into consideration the oversight \r\n\r\nresponsibilities and advi­sory roles that the Service is required to undertake in the public \r\n\r\nsector to ensure the recruitment and retention of trained and competent officers.<br /><br \r\n\r\n/>Code of ethics<br /><br />19. The Board shall establish and publish a code of ethics for \r\n\r\nmem­bers of the Service. Public Complaints Unit<br /><br />20. The Board shall establish a \r\n\r\nPublic Complaints Unit to receive com­plaints from the public.<br /><br />Discipline in the \r\n\r\nService<br /><br />21. The Board is responsible for discipline in the Service and shall for \r\n\r\nthis purpose establish a system of discipline and related procedures to be maintained by the \r\n\r\nService.<br /><br />Prudent use of resources<br /><br />22. Members of the Service shall ensure \r\n\r\nthat<br /><br />(a) the system of financial management and internal controls established for \r\n\r\nthe Service is maintained,<br /><br />(b) resources entrusted to them are economically, \r\n\r\nefficiently and effectively applied in a transparent manner towards the achievement of approved \r\n\r\ngoals and objectives of the Service, and<br /><br />(c) assets of the Service are safeguarded \r\n\r\nagainst losses of any kind including abuse, fraud, willful or accidental wastage and \r\n\r\ndestruction.<br /><br />Awards for exceptional performance<br /><br />23. The Board shall \r\n\r\ninstitute awards to recognise and reward merito­rious and exceptional performance of functions \r\n\r\nby lUUIJUC; s of the Service.<br /><br />Facilities and logistics<br /><br />24. (1) The Board \r\n\r\nshall provide to members of the Service app:op::j",k facilities and logistics required for \r\n\r\noptimal performance of their ''t''Jties.<br /><br />(2) The facilities and logistics include<br \r\n\r\n/><br />(a) office accommodation,<br /><br />(b) transportation,<br /><br />(c) office \r\n\r\nfacilities, equipment, materials and furniture,<br /><br />(d) library and research \r\n\r\nfacilities,<br /><br />(e) a safe environment,<br /><br />(f) social and recreational \r\n\r\nfacilities,<br /><br />(g) human resource development and training facilities, and (h) relevant \r\n\r\noperational documents including auditing and<br /><br />accounting standards, audit programmes, \r\n\r\nmanuals and guidelines.<br /><br />Retirement and gratuity benefits<br /><br />25. (1) In \r\n\r\naccordance with article 187 (14) and paragraph 20 of Part IV of the First Schedule of the \r\n\r\nConstitution. members of the Audit Service who have attained the voluntary or compulsory \r\n\r\nretiring age shall be paid gratuities and pensions from the Consolidated Fund.<br /><br />(2) A \r\n\r\nmember of the Audit Service, other than the Auditor-General who has served the Service for ten \r\n\r\ncontinuous years or more, shall be paid retiring benefits from the Consolidated Fund.<br /><br \r\n\r\n/>(3) A contribution or deduction made under an enactment towards a member''s pension shall \r\n\r\ncease to apply to a member of the Service and the deductions made shall be considered as \r\n\r\nvoluntary contributions, and shall be refunded with interest at the Bank of Ghana prevailing \r\n\r\nrate.<br /><br />(4) The final emoluments enjoyed by members of the Service other than the \r\n\r\nAuditor-General at the date of retirement of that member from the Service shall be the basis on \r\n\r\nwhich pensions gratuities shall be calculated.<br /><br /> <br /><br /> (5) A member of the \r\n\r\nService who has served for less than ten con­tinuous years shall, unless as specified in these \r\n\r\nRegulations, be entitled to receive proportionate gratuity for the period served.<br /><br />\r\n\r\n(6) The pensionable emoluments to be used in the calculation of pensions and gratuities shall \r\n\r\nbe the basic salary and other allowances, approved by the Board and enjoyed by members of the \r\n\r\nService at the time of retirement other than allowances in respect of housing, entertainment, \r\n\r\nleave, utilities, and clothing.<br /><br />Calculation of pension<br /><br />26. (1) Members of \r\n\r\nthe Service who have met the qualifying service period and conditions for retirement from the \r\n\r\nService shall opt for reduced pension and gratuity or full pension six months before the date \r\n\r\nof retirement and once the option is made the member cannot change it.<br /><br />(2) The full \r\n\r\npension payable to a retired member of the Service shall be calculated as the product of the \r\n\r\nlength of service in months multiplied by the final pensionable emoluments attached to the post \r\n\r\nfrom which the member retired and the Appropriate Pension Constant of 1/ 480.<br /><br />(3) \r\n\r\nGratuity shall be paid at the rate of twenty- five percent of full pension multiplied by twenty \r\n\r\nyears.<br /><br />(4) A member of the Service who opts for reduced pension shall receive \r\n\r\nmonthly pension at the rate of three-quarters of the pensionable emoluments attached to the \r\n\r\npost from which the member retired and that pension<br /><br />(a) is the basis on which \r\n\r\npensions and gratuities shall be calculated and<br /><br />(b) shall be indexed, at the same \r\n\r\nrate as to any subsequent revision of the salary structure of active members of the Service.<br \r\n\r\n/><br />(5) Retiring benefits due to a member as a result of the abolition of a post, injury, \r\n\r\ntermination of appointment, marriage by a female member; VC:"1T:Hl_,re retirement or retirement \r\n\r\non medical grounds and any other CT01LL;t",nces determined b) the Board, shall be calculated at \r\n\r\nthe same rate as specified in these Regulations.<br /><br /> <br /><br /> <br /><br /> (6) \r\n\r\nWhere a member of the Service other than a member on probation dies in active service, the \r\n\r\nlegal representative or nominee of that member shall be paid gratuity of an amount not \r\n\r\nexceeding full pension multiplied by twenty years, of the estimated constant period divided by \r\n\r\ntwo.<br /><br />(7) Where a deceased member is survived by a spouse a pension at a rate not \r\n\r\nexceeding one sixth of the annual pensionable emoluments of the deceased member shall be paid \r\n\r\nto the spouse.<br /><br />(8) Where the deceased member is survived by children and not a \r\n\r\nspouse or pension is not granted to the spouse a pension of an amount twice the rate specified \r\n\r\nin regulation (7) shall be paid to each child who has not attained the age of twenty-one \r\n\r\nyears.<br /><br />(9) Where the deceased member is survived by a spouse and children, one-\r\n\r\nquarter of the pensionable emolument of the deceased member shall be paid to each child.<br \r\n\r\n/><br />(10) Where a member of the service is injured and the degree of injury is likely to be \r\n\r\npermanent, the member shall be paid a workman''s compensation in addition to any gratuity and \r\n\r\npension that the member is entitled to at the rate at which the member would be eligible if the \r\n\r\nmember had retired compulsorily, at the date of the member''s injury.<br /><br />(11) Where a \r\n\r\nretired member on a reduced pension dies within twenty years after the date of retirement from \r\n\r\nthe Service, the unexpired period of that retired member shall be used as a basis to calculate \r\n\r\nthe benefit to nominated beneficiaries at the rate of pension that the deceased person was \r\n\r\nentitled to.<br /><br /> <br /><br />Audits<br /><br />External auditing<br /><br />27. (1) The \r\n\r\nService shall carry out the external auditing of:<br /><br />(a) the public accounts of Ghana \r\n\r\nincluding the Central Government and its Ministries, Departments and Agencies, the Courts and \r\n\r\nParliament,<br /><br />(b) District Assemblies,<br /><br />(c) the Houses of Chiefs and \r\n\r\nTraditional Councils;<br /><br /> (d) Universities and public institutions of like nature;<br \r\n\r\n/><br />(e) governing boards appointed pursuant to article 190(3)(a) of the Constitution;<br \r\n\r\n/><br /> <br /><br />(!) bodies established with public funds including corporations, companies \r\n\r\nand other enterprises,<br /><br />(g) public offices established by the Constitution and other \r\n\r\npublic offices as defined by article 295 of the Constitution:<br /><br />(h) an entity \r\n\r\nestablished with public funds by or under an Act of Parliament, and<br /><br />half yearly \r\n\r\nforeign exchange receipts and payments statements of the Bank of Ghana for the periods 30th \r\n\r\nJune and 31st December each year<br /><br />under the direction of the Auditor-General in \r\n\r\naccordance with articles lR4 (3) and 187 (2) of tile Constitution.<br /><br />U) The Board \r\n\r\nshall ensure that the range of external Auditing activities to be carried out by the Service in \r\n\r\naccordance with t\\l,:;c Regulations includes<br /><br />(a) compliance and regularity audit<br \r\n\r\n/><br />(b) financial audit,<br /><br />(c) performance or value for money audit,<br /><br /> \r\n\r\n(d) forensic audit,<br /><br /> (e) environmental audit,<br /><br /> (f) procurement audit, and \r\n\r\ncomputerised and electronic systems audit,<br /><br />(g) emerging audit concepts and \r\n\r\nmethodologies recognised by the International Organisation of Supreme Audit<br /><br \r\n\r\n/>Institutions.<br /><br />(3) The A.uditor-General may in the discharge of duties under ''ut, \r\n\r\nf epulatJem (1), engage or appoint an individual or institution to ,i,Sl''it If''c .'')( ! VIce \r\n\r\nto carry out the auditing responsibilities specified under these Regulations<br /><br />Board \r\n\r\nshall ensure that appointments made under sub­rcgulcltlOl1 (3) arc in accordance with the \r\n\r\nPublic Procurement Act, 2003 (Art 663)<br /><br /> <br /><br />(5) The Board shall establish a \r\n\r\nsystem to ensure that appropriate quality control standards arc developed and used in \r\n\r\nmonitoring and evaluating audit work carried out by individuals and institutions appointed by \r\n\r\nthe Auditor-General to carry out work on behalf of the Auditor-General.<br /><br /> <br /><br \r\n\r\n/>Special audits<br /><br />28. (1) In accordance with the provisions of sections 22 and 36 of \r\n\r\nthe Act, the Service may, in addition to the audits specified under regula­tions 27(1) and (2), \r\n\r\nundertake special audits of the activities of any indi­vidual or organisation which seeks \r\n\r\nfinancial aid from Government and beneficiaries of financial aid, which includes loans, grants \r\n\r\nand credit facilities, commodity aids and guarantees.<br /><br />(2) The special audit shall be \r\n\r\nconducted to determine among other things, whether<br /><br />(a) intended beneficiaries exist \r\n\r\nand their activities have been duly registered under the applicable laws and have met the \r\n\r\nobligations imposed on them by law, conventions and treaties including environmental issues,<br \r\n\r\n/><br />(b) the terms of underlying agreements for the loans, credit facilities, commodity aid \r\n\r\nand government guarantees are reasonable and are being complied with,<br /><br /> <br /><br /> \r\n\r\n(c) recoveries are being appropriately made from the beneficiaries concerned, and<br /><br />\r\n\r\n(d) intended benefits for the national economy are being derived.<br /><br />(3) The Board \r\n\r\nshall cause procedures to be established for the review and co-ordination of special requests \r\n\r\nmade for audit examina­tion and verification by audited bodies, offices and organisations \r\n\r\nincluding the Office of the President and Parliament and, where necessary, secure additional \r\n\r\nresources before the Service undertakes the requested audits.<br /><br />(4) Reports on special \r\n\r\naudits undertaken by the Service or on the basis of requests accepted by the Auditor-General \r\n\r\nshall be submitted to Parliament as soon as the reports have been completed.<br /><br />(5) \r\n\r\nSubject to the provisions of section 23 of the Act, the Board shall cause to be created in the \r\n\r\nService, appropriate mechanisms under which the reports of the Auditor-General shall be made \r\n\r\naccessible to the public, after the reports have been presented to the Speaker to be laid \r\n\r\nbefore Parliament.<br /><br />Register of persons and institutions<br /><br />29. (1) The \r\n\r\nService shall maintain a register of individuals and insti­tutions qualified to be appointed by \r\n\r\nthe Auditor-General to carry out audits on behalf of the Auditor-General.<br /><br />(2) The \r\n\r\nregister shall be updated regularly.<br /><br />(3) The Service shall classify the individuals \r\n\r\nand institutions in the register by grade and size, and the category of audited organisations \r\n\r\nfor which the individuals and institutions will be eligible to bid for auditing purposes.<br \r\n\r\n/><br />(4) The register shall show the following profile of the individuals<br /><br />and \r\n\r\ninstitutions:<br /><br />(a) curriculum vitae of the key personnel; (b) location and \r\n\r\naddress;<br /><br />(c) international affiliation, if any; (d) succession partners;<br /><br \r\n\r\n/>(e) total operational staff;<br /><br />(f) number of years of existence of the institution; \r\n\r\nand (g) list of organisations currently under audit.<br /><br />(5) The Service shall \r\n\r\nperiodically conduct inspection of the pre­mises, facilities and staffing levels indicated in \r\n\r\nthe register for verifica­tion and validation purposes.<br /><br />(6) The Service shall ensure \r\n\r\nthat persons listed in bidding docu­ments of an institution which wins an award to conduct an \r\n\r\naudit on behalf of the Auditor-General, participates in the planning, execution and reporting \r\n\r\nprocesses of auditing as shown in the bidding documents and evidence of the participation are \r\n\r\nprovided on demand at any stage of the auditing process.<br /><br />(7) Individuals and \r\n\r\ninstitutions may be appointed by the Auditor­General under the Public Procurement Act, 2003 \r\n\r\n(Act 663) to assist the Service to carry out its work for a minimum period of one year, which \r\n\r\nis renewable for a maximum period of five years, subject to satisfactory performance.<br /><br \r\n\r\n/>(8) Institutions or individuals appointed by the Auditor-General to carry out work on the \r\n\r\nAuditor-General''s behalf shall be issued with terms of reference and guidelines for the \r\n\r\nconduct and reporting on au­dits assigned to them by the Auditor-General.<br /><br />(9) The \r\n\r\nBoard shall cause the Service to establish procedures to ensure that individuals or \r\n\r\ninstitutions appointed by the Auditor-General to carry out audits on behalf of the Auditor-\r\n\r\nGeneral comply with the terms of reference and guidelines issued for the audit.<br /><br \r\n\r\n/>Settlement of fees due to appointed persons<br /><br />30. The Board shall ensure that issues \r\n\r\narising from an evaluation of the performance of appointed individuals and institutions against \r\n\r\nthe terms of reference and guidelines issued for the audit are satisfactorily resolved before \r\n\r\nfees due to the appointed persons or institutions are paid.<br /><br />Selection for audit \r\n\r\nbids<br /><br />31. (1) The performance of individuals and institutions that have car­ried out \r\n\r\nan audit on behalf of the Auditor-General shall be taken into consideration in subsequent \r\n\r\nappointments.<br /><br />(2) At least three months before the end of the final year of the \r\n\r\nmaximum engagement period of five years specified under regulation 29(7), the bidding process \r\n\r\nin accordance with the Public Procurement Act, 2003 (Act 663) shall be activated to allow for \r\n\r\ntimely appointment of an incoming institution or individual to undertake audits on behalf of \r\n\r\nthe AUditor-General.<br /><br />Fee charging regime<br /><br />32. (1) The Board shall cause a \r\n\r\nfee-charging regime to be established in the Service for the audit of subvented agencies which \r\n\r\nare contracted out by the AUditor-General.<br /><br />(2) The purpose of the fee charging \r\n\r\nregime is to review and assess audit fees proposed by individuals and institutions appointed by \r\n\r\nthe Auditor-General to carry out audits on behalf of the Auditor-General. Excessive audit \r\n\r\nfees<br /><br />33. (1) Where in the opinion of the Auditor-General, proposed audit fees are in \r\n\r\nexcess of what the Auditor-General considers reasonable under the fee-charging regime, the \r\n\r\nAuditor-General and the audited organisation shall enter into negotiation with the appointed \r\n\r\nindividual or institution for a reduction in the proposed fees.<br /><br />(2) The Service \r\n\r\nshall<br /><br />(a) monitor and maintain records of fees charged by an individual or an \r\n\r\ninstitution appointed by the Auditor­General to assist in the work of the Service, and<br /><br \r\n\r\n/>(b) provide a table of fees charged for incorporation in the annual report of the AUditor-\r\n\r\nGeneral required to be laid before Parliament in accordance with article 187(5) of the \r\n\r\nConstitution.<br /><br />Audit observations and reporting<br /><br />34. (1) A team leader \r\n\r\nshall issue formaIIy audit observations made at an audit location in the Course of an audit \r\n\r\nundertaken by members of the Service.<br /><br />(2) An audit team of the Service shall<br \r\n\r\n/><br />(a) take steps to fully discuss with the audited organisation, findings and \r\n\r\nrecommendations arising from an audit undertaken with respect to the audited organisation, and \r\n\r\n(b) obtain written responses from the audited organisation for the observations made before \r\n\r\nleaving the audit location.<br /><br />(3) An audit team shall complete its assignment within a \r\n\r\ntime frame given by the AUditor-General for the completion of the audit assignment<br /><br /> \r\n\r\n<br /><br />(4) An audit team shall indicate in its report, the inability of the respective \r\n\r\nclient to respond appropriately to observations if the client fails to respond to observations \r\n\r\nmade during their stay at the audit loca­tion.<br /><br />(5) An audit team shall not overstay \r\n\r\nthe time frame given for an audit assignment under the authority of the Auditor-General without \r\n\r\nthe permission of the Auditor-General.<br /><br />(6) Where an audit team overstays the period \r\n\r\ngiven under the authority of the Auditor-General without permission each member of the team \r\n\r\nshall be subjected to disciplinary action.<br /><br />(7) The Auditor-General shall be informed \r\n\r\nof the observations raised through the established communication channels in the Service, where \r\n\r\na response to an audit observation is not received within thirty days after the departure of an \r\n\r\naudit team from the audit location.<br /><br />Consequence of not responding to an audit \r\n\r\nobservation<br /><br />35. (1) The Auditor-General may in accordance with section 29 of the \r\n\r\nAct, direct that the emoluments and allowances of a person who fails to respond to an audit \r\n\r\nobservation be withheld as long as that person fails to respond to the observation.<br /><br \r\n\r\n/>(2) Where a person fails to respond to an audit observation despite a reminder issued by the \r\n\r\nAuditor-General and after the emolu­ments and allowances of the person have been withheld, the \r\n\r\nfailure to respond shall be regarded as an offence under section 33 (1) (d) of the Act.<br \r\n\r\n/><br />Record of officers who do not respond to audit observations<br /><br />36. The Board \r\n\r\nshall cause the Service to keep records of officers of audited organisations who fail to \r\n\r\nrespond to audit observations as speci­fied in the Act and the Auditor-General shall make a \r\n\r\nreport on it to Parliament in the Auditor-General''s annual report.<br /><br />Issue of \r\n\r\nmanagement letters<br /><br />37. (1) Branch and sectional heads shall within two weeks after \r\n\r\ncomple­tion of audit assignments, issue management letters containing findings, recommendations \r\n\r\nand conclusions of the audit assignment to the management of the audited organisation, copied \r\n\r\nto concerned officials and organisations.<br /><br /> <br /><br />(2) An officer responsible \r\n\r\nfor issuing a management letter shall provide reasons to the immediate supervising head of the \r\n\r\nofficer''s department for each ma.ragement letter, which is not issued within four­teen days \r\n\r\nafter completion of audit assignments<br /><br />Record of (l.udit;;;ssigmneAlts<br /><br /> \r\n\r\n<br /><br />38. Each department, branch and section of the Service shall keep a record of an \r\n\r\naudit assignment undertaken by an audit team and the report issued in relation to it.<br /><br \r\n\r\n/>Record of audit observations and management letters<br /><br /> <br /><br />39. Members of \r\n\r\nthe Service shall keep copies of audit observations and management letters issued by audit \r\n\r\nteams including other support­ing working papers in a manner determined by the Board and shall \r\n\r\nmake the copies available upon demand for inspecrion, monitoring and performance appraisal.<br \r\n\r\n/><br />Accountability report to Parliament<br /><br /> <br /><br />40. Subject to article 187\r\n\r\n(4) of the Constitution audited organisations, offices and institutions provided for by article \r\n\r\n187(2) of the Constitu­tion, shall produce accountability reports for examination by the Audi­\r\n\r\ntor~G·eneral in the following format:<br /><br /> <br /><br />(a) introductory comments by \r\n\r\nmanagement and governing body;<br /><br /> <br /><br />(b) mission and organisation structure \r\n\r\ninformation, induding (i) the vision and mission statements,<br /><br />(ii) functions and \r\n\r\nactivities,<br /><br /> <br /><br />(iii) organisational structure, and (iv) operating \r\n\r\nenvironment;<br /><br />(c) financial information, including<br /><br />(i) financial \r\n\r\nhighlights and condition, and<br /><br /> <br /><br />(ii) sources of financing, which includes \r\n\r\nrevenues, appropriation, other receipts and loans;<br /><br />(d) performance information that \r\n\r\nindicates results and achievements against expectations and cost incurred, stating reasons for \r\n\r\ngood or bad performance, constraints encountered and actions taken to address the \r\n\r\nconstraints;<br /><br />(e) govemance information, indicating key features of systems and \r\n\r\ncontrols, compliance with legal requirements, variance analysis between budgeted amount and \r\n\r\nexpenditure incurred; and<br /><br />(f) forward looking information, to indicate the current \r\n\r\nstatus of and possible future effect of currently known demands, risks, events, conditions, \r\n\r\ntrend and possible actions which may be required to deal with the situation.<br /><br \r\n\r\n/>Contents of the Auditor-General''s annual report<br /><br />41. Subject to article 187(5) of \r\n\r\nthe Constitution and sections l3, 14 (2) and 20(2) of the Act, the annual report of the \r\n\r\nAuditor-General on the audit of public accounts of the country and of public offices specified \r\n\r\nin article 187(2) of the Constitution shall include observations and comments on the \r\n\r\naccountability report of the audited entities.<br /><br />Audit Report Implementation \r\n\r\nCOmmittees<br /><br />42. The Board shall establish a system in the Service for monitoring the \r\n\r\nexistence and performance of Audit Report Implementation Com­mittees as provided under section \r\n\r\n30 of the Act and report the outcome to the President and Parliament in the annual report of \r\n\r\nthe Board required under section 25 of the Act.<br /><br />Monitoring audit recommendations<br \r\n\r\n/><br />43. (1) The Board shall ensure that procedures are established in the Service for \r\n\r\nmonitoring the implementation of findings and recommen­dations made in previous reports of the \r\n\r\nAuditor-General until the find­ings and recommendations have, in the opinion of the AUditor-\r\n\r\nGeneral, been satisfactorily acted upon.<br /><br />(2) The Auditor -General shall take \r\n\r\nappropriate action including surcharging losses disclosed in the reports against an official \r\n\r\nassociated with the delay, where in the opinion of the Auditor-General, the imple­mentation of \r\n\r\nthe recommendations of the Auditor-General are unduly delayed, resulting in the recurrence of \r\n\r\nlosses and other irregularities in an audited account.<br /><br />(3) The Board shall cause a \r\n\r\nsystem to be established in the Service for the prompt reporting to the Auditor-General of \r\n\r\ncases which inspect­ing teams consider as warranting the Auditor-General''s action to disal­low \r\n\r\nexpenditure incurred or to raise a surcharge for irregularities noted under article l87(7)(b) \r\n\r\nof the Constitution from audits carried out.<br /><br /> <br /><br />Finances of the Service<br \r\n\r\n/><br /> Administrative expenses of the Service<br /><br />44. (1) The administrative expenses \r\n\r\nof the Service shall be costs and expenses other than development expenses required by the \r\n\r\nAuditor­General to perform the functions conferred on the AUditor-General under the \r\n\r\nConstitution and the Act.<br /><br />(2) The administrative expenses of the Service shall be a \r\n\r\ncharge on the Consolidated Fund in accordance with Article 187 (14) of the Constitution.<br \r\n\r\n/><br />(3) The Ministry of Finance and the Controller and Accountant­General shall release the \r\n\r\nadministrative expenses directly to the Service on the dates on which the expenses fall due.<br \r\n\r\n/><br />Annual estimates of the Service<br /><br />45. (1) The Board is responsible for the \r\n\r\nreview and approval of the annual estimates of the Service and shall for this purpose establish \r\n\r\nthe format, procedures and a time frame for the preparation, consideration and approval of the \r\n\r\nestimates.<br /><br />(2) The Board shall submit to the President, at least two months before \r\n\r\nthe end of each financial year, the estimates of the Service approved by the Board for the \r\n\r\nfollowing year indicating<br /><br />(a) the administrative expenses of the Service charged on \r\n\r\nthe Consolidated Fund under article 187 (14) of the Constitution and which are subject to \r\n\r\narticle 179 (2) (b) of the Constitution; and<br /><br />(b) the development expenses of the \r\n\r\nService which are subject to article 179 (2) (a) of the Constitution and approval by \r\n\r\nParliament.<br /><br />(3) The Board at the time of submission of estimates to the Presi­dent \r\n\r\nmay forward a copy of the estimates to the Speaker of Parliament.<br /><br />(4) The President \r\n\r\nshall within the time frame stipulated by article 179 (1) of the Constitution cause the \r\n\r\nestimates of<br /><br />(a) the administrative expenses of the Service, being expenditure \r\n\r\ncharged on the Consolidated Fund to be forwarded directly to Parliament and laid in accordance \r\n\r\nwith article 179 (2) (b) of the Constitution for the information of members of Parliament, \r\n\r\nand<br /><br />(b) the development expenses to be laid before Parliament without any revision \r\n\r\nor amendment but with any recommendation that the President may make on the estimates for \r\n\r\nconsideration and approval by Parliament under article 179 (2) (a) of the Constitution.<br \r\n\r\n/><br />(5) The development expenditure of the Service when approved by Parliament shall not be \r\n\r\nreduced by any person or authority and the Minister shall release it to the Service in \r\n\r\ninstallments determined by the Board.<br /><br />(6) The Board shall, as soon as it comes to \r\n\r\nits notice that there has been a material variation of the approved budget that may be used for \r\n\r\nthe budgetary release to the Service, submit a report to Parliament showing the serious and \r\n\r\nadverse effects of the variation on the planned programmes of the Service as well as cases \r\n\r\nwhere the Auditor-General will be limited or incapacitated by lack of resources to perform a \r\n\r\nfunction specified in the Constitution and the Act.<br /><br />Supplementary expenditure of the \r\n\r\nService<br /><br />46. Where it is found in respect of a financial year that the expenses of \r\n\r\nthe Service are insufficient or that there is a need for a purpose for which provision has not \r\n\r\nbeen made in the estimated expenses of the Service, the Board shall, in the case of<br /><br \r\n\r\n/>(a) recurrent expenditure other than expenditure charged on the Consolidated Fund, approve \r\n\r\nthe supplementary funds required and submit the approved expenditure to the President to be \r\n\r\nlaid before Parliament, and<br /><br />(b) development expenditure, provide justification for \r\n\r\nthe supplementary funds required and submit the estimated development expenditure together with \r\n\r\nthe justification to the President to be laid before Parliament for approval.<br /><br />Bank \r\n\r\naccount of the Service<br /><br />47. (1) The Board shall cause a bank account to be opened and \r\n\r\noperated by the Service in the name of the Auditor-General within the Consolidated Fund at the \r\n\r\nBank of Ghana.<br /><br />(2) The approved annual estimates of the Service shall be released to \r\n\r\nthe Service through the Auditor-General''s account at the Bank of Ghana on a request made by \r\n\r\nthe Board to the Ministry of Finance and Economic Planning<br /><br />(3) The Board shall cause \r\n\r\nrequests for transfer of funds into the bank account of the Service to be made on the basis of \r\n\r\nquarterly work plans of the Service.<br /><br />(4) The Board shall cause to be lodged at the \r\n\r\nMinistry of Finance, the Controller and Accountant General and the Bank of Ghana at least one \r\n\r\nmonth in advance, a quarterly schedule of projected drawings from the Consolidated Fund for \r\n\r\nauditing costs.<br /><br />(5) The Board reserves the right to review and vary the quarterly \r\n\r\nschedule as demanded by any changing or unforeseen situation but the changes shall remain \r\n\r\nwithin the annual estimates as approved or amended in accordance with these Regulations.<br \r\n\r\n/><br />(6) Transfers into the bank account of the Service shall be made on quarterly requests \r\n\r\nmade by or under the authority of the Board to the Minister of Finance and Economic \r\n\r\nPlanning.<br /><br />(7) A balance held by the Auditor-General in the bank account of the \r\n\r\nService shall be included in the balances of the Consolidated Fund to determine the position of \r\n\r\nthe Fund but be regarded as a blocked account in favour of the Service.<br /><br />(8) The \r\n\r\nBoard shall ensure that unspent or unencumbered balance in the bank account from previous \r\n\r\nrequests held by the Auditor-General is taken into consideration in finalising subsequent \r\n\r\nrequests in determin­ing a request for the release of funds.<br /><br />Limitations on the \r\n\r\nService<br /><br />48. (1) Where a variation by an executive agency of an approval given by the \r\n\r\nBoard on the human, financial and logistical requirements of the Service limits the scope and \r\n\r\ntiming of audit the effect of the variation shall be disclosed and published in the annual \r\n\r\nreport of the<br /><br />(a) Auditor-General on the public accounts and other public offices; \r\n\r\nand<br /><br />(b) Board on the activities of the Service.<br /><br />(2) A request by the \r\n\r\nBoard for the release of the financial and logistical resources of the Service which have been \r\n\r\ndetermined and approved in accordance with the Constitution, the Act and Financial \r\n\r\nAdministration Act 2003, (Act 654) that have been unduly withheld or delayed without \r\n\r\njustifiable cause, shall be regarded as an obstruction in the performance of the functions of \r\n\r\nthe Auditor-General as provided under section 33 (1) (e) of the Act.<br /><br />(3) Prolonged \r\n\r\nexistence or late discovery of irregularities, losses and other deficiencies in the management \r\n\r\nof public resources arising from a failure or delay in the release of resources on their due \r\n\r\ndate to the Service shall be reported by the Auditor-General to Parliament on a quar­terly \r\n\r\nbasis.<br /><br />Accounts and audit<br /><br />49. (1) Books of account shall be kept by the \r\n\r\nService in a form approved by the Board and in accordance with accounting principles relevant \r\n\r\nto the public sector.<br /><br />(2) The accounts of the Service shall be prepared by the \r\n\r\nAuditor­General and submitted to the Board within three months after the end of each financial \r\n\r\nyear.<br /><br />(3) The Board shall on receipt of the accounts of the Service, submit the \r\n\r\naccounts to the auditor appointed by Parliament to audit the accounts on terms and conditions \r\n\r\ndetermined by Parliament.<br /><br />(4) The Board shall<br /><br />(a) ensure that findings \r\n\r\nand recommendations in the report of the external auditor of the Service are promptly acted on, \r\n\r\nand<br /><br />(b) provide Parliament with action reports and implementation timetables within \r\n\r\nsix months after the issue of the report.<br /><br />(5) The Board may establish an Audit \r\n\r\nCommittee under section 7 of the Act and may assign to the Committee the discharge of the \r\n\r\nfollowing duties:<br /><br />(a) review of internal and external audit reports and recommending \r\n\r\ncorrective and remedial action to the Board; (b) monitoring of compliance with the decisions of \r\n\r\nthe Board on internal and external audit reports;<br /><br />(c) review of the effectiveness of \r\n\r\nthe internal audit section of the Service; and<br /><br />(d) consideration of matters referred \r\n\r\nto it by the Board or management of the Service for advice.<br /><br />Corporate Performance \r\n\r\nReport by the Board<br /><br />50. (1) The Board shall not later than eight months after the \r\n\r\nend of the financial year, prepare and submit to the President and Parliament, a Corporate \r\n\r\nPerformance Report on the Service.<br /><br /> <br /><br />(2) The percentage of total audit \r\n\r\ncosts approved by the Board as against releases made in relation to the size of the annual \r\n\r\nbudget of the Consolidated Fund and other public sector funds required to be audited by the \r\n\r\nService, shall be disclosed in the Corporate Performance and Activity Report on the Service \r\n\r\nrequired under section 25 of the Act, in order to determine the reasonableness of the total \r\n\r\nresources requested by the Board for the audit of the public accounts against actual releases \r\n\r\nmade by the Ministry responsible for Finance.<br /><br />(3) Copies of the Corporate \r\n\r\nPerformance Report submitted to the<br /><br />President and Parliament, may be distributed by \r\n\r\nthe Board to (a) the Director of Public Records,<br /><br />(b) the public University libraries \r\n\r\nin the country,<br /><br /> <br /><br />(c) the libraries of the Ghana Institute of Management \r\n\r\nand Public Administration and the Management Development, and Productivity Institute and other \r\n\r\npublic libraries;<br /><br />(d )the website of the Service,<br /><br />(e) members of the \r\n\r\nBoard, and<br /><br />(f) any other institution approved by the Board.<br /><br \r\n\r\n/>Miscellaneous<br /><br />Tipping off<br /><br /> <br /><br />51. (1) The Board shall \r\n\r\nestablish or cause to be established in the Service, a system to encourage the general public \r\n\r\nto submit information on suspected cases of mismanagement, fraud, abuse, wastage, and other \r\n\r\nirregularities in public offices and institutions for follow-up by the Service.<br /><br /> <br \r\n\r\n/><br />(2) The Board shall set up a confidential reward scheme for indi­vidual members of the \r\n\r\npublic who provide information leading to the successful recovery of funds arising from an \r\n\r\naudit undertaken into the reported cases.<br /><br />Interpretation<br /><br /> <br /><br />52. \r\n\r\nUnless the context otherwise requires, in these Regulations "Act" means the Audit Service Act, \r\n\r\n2000 (Act 584);<br /><br /> <br /><br />"Board" means the Audit Service Board established under \r\n\r\nsection 3 of the Act;<br /><br />"Constitution" means the 1992 Constitution of the Republic of \r\n\r\nGhana;<br /><br />"District Assemblies" includes Metropolitan and Municipal Assemblies;<br \r\n\r\n/><br />"members of the Service" means the members of the Audit Service as stated in section 2 \r\n\r\nof the Act;<br /><br />"Minister" means the Minister responsible for Finance; and "Service" \r\n\r\nmeans the Audit Service established under the Audit Service Act, 2000 (Act 584).<br /><br /> \r\n\r\n<br /><br />JOHN A. Y. KLINOGO<br /><br />Chairperson, Audit Service Board</p>', '', 'Yes', 'C.I. 70', '');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(41, 'DECLARATION OF PRESIDENT-ELECT \r\n\r\nINSTRUMENT, 2004 (C.I. 49)', '<p>IN exercise of the powers conferred on the Electoral \r\n\r\nCommission by Article 63 (9) of the Constitution. this Instrument is hereby made.<br /><br \r\n\r\n/>MR. JOHN AGYEKUM KUFUOR, the New Patriotic Party (NPP) presidential candidate having, in the \r\n\r\nPresidential election held on the 7th day of December 2004, pursuant to article 63 (3) of the \r\n\r\nConstitution, obtained more than fifty percent of the valid votes cast, and is hereby declared \r\n\r\nthe winner of the election.<br /><br />Given under my hand and seal in Accra this Friday, the \r\n\r\n10th day of December, 2004.<br /><br />DR. KWADWO AFARI-GYAN Chairman. Electoral Commission<br \r\n\r\n/><br />Date of Gazette notification: 24th December. 2004.<br /><br />GOVERNMENT PRINTER. \r\n\r\nASSEMBLY PRESS. ACCRA. GPClA896/300/12!2004<br /><br /> </p>', '', 'Yes', 'C.I. 49', ''),
(42, 'ARMED FORCES \r\n\r\n(AMENDMENT) (NO.1) REGULATIONS, 2000 (CI. 28) ', '<p> ARMED FORCES (AMENDMENT) (NO.1) \r\n\r\nREGULATIONS, 2000 [CI. 28]<br /><br />C.!. 12 amended<br /><br />1.            The Armed Forces \r\n\r\nRegulations, 1970 (CI. 12) are amended as follows:<br /><br />          (a)     by the \r\n\r\ninsertion after article 206. 45 of the following:<br /><br />"206. 46-Retired pay and gratuity \r\n\r\nfor commissioned and non­commissioned officers<br /><br />An officer of a previous non-\r\n\r\ncommissioned rank appointed to a short service commission shall retire on pay and gratuity as \r\n\r\napplicable to a permanent regular officer, provided the total period of service is not less \r\n\r\nthan fifteen years of which the period of continued service in the commissioned rank is ten \r\n\r\nyears";<br /><br />         (b)     by the substitution for subparagraph (1) of article 206. 91 \r\n\r\nof the following:<br /><br />"206. 91-Conditions relating to marriage<br /><br />To be eligible \r\n\r\nfor pension a surviving spouse should have been married to the service personnel employee at \r\n\r\nthe time of the employee''s death"; and<br /><br />         (c)     by the insertion \r\n\r\nimmediately after subparagraph (15) of article 206. 01 of<br /><br />the following,<br /><br \r\n\r\n/>"(16) "spouse" includes widow and widower wherever it appears in the Armed Forces \r\n\r\nRegulation."<br /><br />2. Article 206. 46 shall be deemed to have come into force on the 1st \r\n\r\nday of January, 1992.<br /><br />[Date of Gazette notification: 28th January, 1998] [Entry into \r\n\r\nforce: 10th May, 2000] </p>', '', 'Yes', 'C.I. 28', ''),
(43, 'ARMED FORCES (AMENDMENT) (NO.1) \r\n\r\nREGULATIONS, 2000 (CI. 29)', '<p>The Armed Forces (Civilian Employees) Regulations, 1977 L.I. \r\n\r\n1114 (A.F.) are amended as follows by insertion after article 315. 02 to 315.99 of the \r\n\r\nfollowing:<br /><br />CHAPTER 316<br /><br />COMPENSATION FOR DEATH, INJURY OR DISEASE \r\n\r\nATIRIBUTABLE TO SERVICE WITH THE ARMED FORCES (CIVILIAN EMPLOYEES)<br /><br />316.01 \r\n\r\nInterpretation<br /><br />In this Chapter, unless the context otherwise requires,<br /><br \r\n\r\n/>"Dependant Child" means unmarried child under the age of 18 or a person in a training \r\n\r\ninstitution;<br /><br />"Dependant parent" means a parent who had been depending upon the \r\n\r\ndeceased for at least one half of his or her financial support at the time of the deceased''s \r\n\r\ndeath;<br /><br />"Civilian employee" in a case of a deceased employee includes his/her \r\n\r\npersonal representative;<br /><br />"Minister" means the Minister of Defence.<br /><br />316.02 \r\n\r\nCondition of award<br /><br />(1) Compensation shall be payable where the Minister accepts that \r\n\r\ninjury or disease resulting in disablement or death is attributable to, or has been aggravated \r\n\r\nby, service with the Armed Forces.<br /><br />(2) No compensation shall be paid to a civilian \r\n\r\nemployee or his estate where the death, injury or disease has been caused by,<br /><br />       \r\n\r\n  (a)     his wilful misconduct; or<br /><br />         (b)     his wilful intent to bring \r\n\r\nabout the death, injury or disease.<br /><br />(3) Without prejudice to the generality of this \r\n\r\narticle, death, injury or disease of a civilian employee shall be deemed to be attributable to \r\n\r\nservice with the Armed Forces in the absence of any wilful misconduct or wilful intent when<br \r\n\r\n/><br />         (a)     the death, injury or disease resulted as a natural consequence of \r\n\r\nperforming<br /><br />official functions as an employee of the Armed Forces;<br /><br />-       \r\n\r\n    (b)     the death, injury or disease resulted from an accident sustained by a civilian<br \r\n\r\n/><br />employee at his place of work if his presence there was connected with his official \r\n\r\nfunctions as an employee of the Armed Forces;<br /><br />          (c)     the death, injury or \r\n\r\ndisease resulted from an accident sustained by a civilian<br /><br />employee whilst serving as \r\n\r\nan employee of the Armed Forces and immedi­ately before the accident such civilian employee was \r\n\r\nen route to or from his residence to a place where his presence was required for the \r\n\r\nperformance of official functions as an employee of the Armed Forces;<br /><br />          (d)  \r\n\r\n   the death, injury or disease was directly due to the presence of the civilian<br /><br \r\n\r\n/>employee in an area involving special hazards to the health or security of the civilian \r\n\r\nemployee as a result of such hazards, and his presence there was required for the performance \r\n\r\nof his official functions as an employee of the Armed Forces;<br /><br />          (e)     the \r\n\r\ndeath, injury or disease occurred as a direct result of travelling by<br /><br />means of \r\n\r\ntransportation furnished by or at the expense or direction of the Armed Forces in connection \r\n\r\nwith the performance of official functions.<br /><br />(4) For the purposes of providing \r\n\r\ncompensation for death, injury or disease, a student nurse or a candidate in training under the \r\n\r\nsponsorship of the Armed Forces for employ­ment by the Armed Forces shall be deemed to be a \r\n\r\ncivilian employee.<br /><br />(5) The death, injury or disease resulting from an accident \r\n\r\nsustained by any person en route to or from his residence to a place where his presence is \r\n\r\nrequired as part of an em­ployment process shall be deemed to be attributable to service with \r\n\r\nthe Armed Forces as if he had been employed immediately before the accident.<br /><br />(6) The \r\n\r\ncompensation payable under these Regulations shall be in full satisfaction of any claim to \r\n\r\nwhich any civilian employee or his estate may be entitled under any law or Regulations except \r\n\r\nthat no compensation under these Regulations shall prevent the sub­sequent payment of any award \r\n\r\nof death gratuity, and other benefits prescribed for the Civilian Employees of the Armed Forces \r\n\r\nunder the terms and conditions of employment.<br /><br />(7) Notwithstanding any provisions on \r\n\r\nretirement pay, a civilian employee who suf­fers a permanent total incapacitation or a \r\n\r\ndisability specified to be 100 percent under the Tables to Article 316. 07 or 316. 08 shall be \r\n\r\nretired on full pay provided the incapacity or disability is attributable to, or aggravated by, \r\n\r\nservice with the Armed Forces.<br /><br />316.03 Claims against third parties<br /><br />(1) If \r\n\r\na death, injury or disease for which compensation may be payable is caused in circumstances \r\n\r\nwhich create a legal liability on a third person or organisation to pay dam­ages therefor to a \r\n\r\ncivilian employee, the Minister may, conditional to granting such com­pensation, require the \r\n\r\ncivilian employee to assign to the Minister any right of action to enforce such a liability, or \r\n\r\nparticipate with the Minister in prosecuting such action.<br /><br /> (2) The civilian employee \r\n\r\nshall furnish the Minister with such data and evidence as may be available to him for \r\n\r\nprosecuting such action and render the Minister any assis­tance which may be required for \r\n\r\nprosecuting such action. He shall not settle any claim or action against such third person or \r\n\r\norganisation without the consent of the Minister, but the Minister shall be entitled to settle \r\n\r\nor require the employee to settle any claim or action against such third person upon such terms \r\n\r\nas seem reasonable to the Minister.<br /><br />(3) If a civilian employee either on his own or \r\n\r\njointly with the Minister settles any claim against such claims, the proceeds derived therefrom \r\n\r\nshall be used,<br /><br />         (a)      to defray the cost of the suit or settlement, \r\n\r\nincluding reasonable fees; and<br /><br />         (b)     to reimburse the Minister for any \r\n\r\ncompensation including expenses of<br /><br />medical and funeral services provided by the \r\n\r\nMinister with respect to the death, injury or disease, and<br /><br />the balance shall be paid \r\n\r\nover to the estate of the civilian employee and the Ministry''s liability shall to that extent \r\n\r\nbe reduced.<br /><br />316.04 Non-assignability<br /><br />(1) A civilian employee who may be \r\n\r\nentitled to compensation under these regulations may not assign his rights to another \r\n\r\nperson.<br /><br />316. 05 Compensation for death<br /><br />(1) In the event of death of a \r\n\r\ncivilian employee which is attributable to service with the Armed Forces, the Minister shall be \r\n\r\nresponsible for<br /><br />          (a)     the preparation of the remains and all reasonable \r\n\r\nfuneral expenses;<br /><br />         (b)      transportation expenses where transport is not \r\n\r\nprovided; and<br /><br />         (c)      all reasonable medical, hospital and directly \r\n\r\nrelated expenses incurred by<br /><br />the civilian employee or his personal \r\n\r\nrepresentative.<br /><br />316.06 Survivor''s benefits<br /><br />(1) In the event of the death \r\n\r\nof a civil ian employee which is attributable to service with the Armed forces, the amount of \r\n\r\ncompensation shall be a sum equal to sixty month''s earnings.<br /><br />(2) Where the deceased \r\n\r\nmade a nomination the compensation payable shall be con­sidered as forming part of his death \r\n\r\nbenefits.<br /><br />316.07 Compensation for injury<br /><br />(1) Where permanent total is the \r\n\r\nresult of from an injury the amount of compensation shall be a sum equal to ninety-six month''s \r\n\r\nearnings.<br /><br /> (2) Where it is accepted that an injury of a civilian employee resulting \r\n\r\nin disability is attributable to, or has been aggravated by service with the Armed Forces, the \r\n\r\nMinister shall provide the civilian employee with the necessary medical service or pay all \r\n\r\nreason­able medical, hospital and directly related expenses incurred by him.<br /><br />(3) In \r\n\r\nthe case of injury resulting in permanent total disability the amount of compen­sation shall \r\n\r\nbe<br /><br />          (a)     in the case of an injury specified in the Table under this \r\n\r\nArticle, a percent-<br /><br />age of the compensation which would have been payable in the \r\n\r\ncase of permanent total disability specified therein as being the percentage of the loss of \r\n\r\nearning ability caused by that injury;<br /><br />          (b)     in the case of an injury \r\n\r\nnot specified in the Table under this Article, compensation which would have been payable in \r\n\r\nthe case of permanent total disabil­ity and proportionate to the loss of earning ability caused \r\n\r\nby the injury.<br /><br />(4) Where more injuries than one are caused by the same accident, the \r\n\r\namount of compensation payable under the provisions of this Article shall be aggregated, but \r\n\r\nnot so in any case as to exceed the amount which would have been payable if permanent total \r\n\r\ndisability had resulted from the injuries.<br /><br />TABLE TO ARTICLE 316.07<br /><br \r\n\r\n/>Injury<br /><br />1.Loss of two limbs ................................................... \r\n\r\n.<br /><br />2.Loss of both hands or of all fingers and thumbs . .<br /><br />3.Loss of both \r\n\r\nfeet .................................................... .<br /><br />4.Total loss of sight \r\n\r\n................................................... .<br /><br />5.Total paralysis \r\n\r\n........................................................ .<br /><br />6.Injuries resulting in \r\n\r\nbeing permanently bed-ridden         .<br /><br />7.Any other injury causing permanent total \r\n\r\ndisablement   .<br /><br />8.Loss of arm at shoulder ........................................ \r\n\r\n.<br /><br />9.Loss of arm between elbow and shoulder .......... .<br /><br />10.Loss of arm at \r\n\r\nelbow ........................................... .<br /><br />11.Loss of arm between wrist and \r\n\r\nelbow ............... .<br /><br />12.Loss of arm at wrist \r\n\r\n............................................. .<br /><br />13.Loss of four fingers and thumb of \r\n\r\none hand ..... .<br /><br />14.Loss of four fingers of one hand ........................ .<br \r\n\r\n/><br />15.Loss of thumb-both phalanges .......................... .<br /><br />16.Loss of \r\n\r\nthumb one phalanx ................................ .<br /><br />17.Loss of index finger-three \r\n\r\nphalanges ................ .<br /><br />18.Loss of index finger-two phalanges \r\n\r\n.................. .<br /><br />19.Loss of index finger-one phalanges .................. .<br \r\n\r\n/><br />Percentage of Injury<br /><br /> <br /><br />Disability<br /><br />100 100 100 100 100 \r\n\r\n100 100<br /><br />80 70 70 70 70 50 50 35 10 15 10<br /><br />20.Loss of middle tinger-three \r\n\r\nphalanges ............. .<br /><br />21.Loss of middle finger-two phalanges ............... \r\n\r\n.<br /><br />22.Loss of middle finger-one phalanx .................... .<br /><br />23.Loss of \r\n\r\nring finger-three phalanges .................. .<br /><br />24.Loss of ring finger-two \r\n\r\nphalanges ..................... .<br /><br />25.Loss of ring finger-one phalanges \r\n\r\n.................... .<br /><br />26.Loss of little finger-three phalanges .................. \r\n\r\n.<br /><br />27.Loss of little tinger-two phalanges ..................... .<br /><br />28.Loss \r\n\r\nof little finger-one phalanx ......................... .<br /><br />29.Loss of metacarpals-\r\n\r\nfirst second (additional) . .<br /><br />30.Loss of metacarpals-third, fourth or fifth \r\n\r\n(additional)    .<br /><br />31.Loss of leg-at or above knee ............................. .<br \r\n\r\n/><br />32.Loss of leg-below knee ...................................... .<br /><br />33.Loss \r\n\r\nof foot .......................................................... .<br /><br />34.Loss of \r\n\r\ntoes-all on one foot ................................ .<br /><br />35.Loss of toe-great, both \r\n\r\nphalanges .................... .<br /><br />36.Loss of toe-great, one phalanx \r\n\r\n.......................... .<br /><br />37.Loss of toe other than great \r\n\r\n............................... .<br /><br />38.Loss of sight of one eye \r\n\r\n..................................... .<br /><br />39.Loss of hearing one ear \r\n\r\n..................................... .<br /><br />40.Loss of remaining eye by one-eyed workman \r\n\r\n. .<br /><br />41.Total loss of hearing ............................................ .<br /><br \r\n\r\n/>42.Loss of remaining leg by one-legged workman .<br /><br />43.Loss of remaining arm by one-\r\n\r\narmed workman           .<br /><br />44.Loss of mental capacity \r\n\r\n...................................... .<br /><br />45.Loss of upper or lower central incisor \r\n\r\n............... .<br /><br />46.Loss of upper or lower lateral incisor ................ .<br \r\n\r\n/><br />47.Loss of upper or lower canine ............................ .<br /><br />48.      \r\n\r\nLoss of anyone posterior tooth, that is to say premolar or molar.<br /><br />49.Fracture of \r\n\r\nupper or lower jaw ............................ .<br /><br />Percentage of Disability<br /><br \r\n\r\n/>10 6 4 6 5 3 5 4 3 4 3<br /><br />75 60 40 20 10<br /><br />3 2 40 15 100<br /><br />100 100 \r\n\r\n100 100<br /><br />3 2 2 1<br /><br />25<br /><br />316.08. Compensation for disfiguring \r\n\r\ninjury<br /><br />(1) If personal injury of the description specified in any entry in column 1 \r\n\r\nof the Ta­ble to this Article by accident attributable to military service is caused to a \r\n\r\ncivilian em­ployee, the Minister of Defence shall pay as compensation an amount for such injury \r\n\r\ndetermined by the Minister not exceeding such percentage of the compensation payable in case of \r\n\r\npermanent total disability as specified in the corresponding entry in column II of the \r\n\r\nTable.<br /><br /> (2) The compensation payable under paragraph (1) of this article shall be \r\n\r\nirrespective of whether or not any compensation is payable under any other provision of this \r\n\r\nregulation; so however that any mutilation in respect of which compensation is provided under \r\n\r\nthe Table under Article 313.12 shall not rank as disfigurement under the Table to this \r\n\r\nArticle.<br /><br />(3) Where more injuries than one are caused by the same accident, the \r\n\r\namount of compensation payable under this article shall be aggregated, but not so in any case \r\n\r\nas to exceed the amount which would have been payable if permanent total disability had re­\r\n\r\nsulted from the injuries.<br /><br /> (1) Mutilation or amputation of one ear         .<br \r\n\r\n/><br />(2)<br /><br />15<br /><br />(3) (4) (5) (6)<br /><br />Deformity of the hand through \r\n\r\nthe loss all the three Phalanges of a finger<br /><br />                                        \r\n\r\n   and the metacarpals of the hand          .<br /><br />                                       \r\n\r\n     Mutilation or amputation of nose          .<br /><br />                              \r\n\r\nConspicuous deformity of face generally          .<br /><br />Conspicuous deformity of external \r\n\r\nappearance generally, other than face<br /><br />                                               \r\n\r\n                                                   Functional loss of genital organs   .<br \r\n\r\n/><br />20 30 50 40 85<br /><br />316.09 Occupational disease<br /><br />(1) The Minister may, \r\n\r\nby instructions published for the guidance of civilian employees extend the provisions of this \r\n\r\nchapter to disablement or death certified as caused by any dis­ease specified in the \r\n\r\ninstructions, and compensation shall, subject to the provisions of this article be payable as \r\n\r\nif any disease so specified, if the disease is due to the performance of duty and contracted \r\n\r\nwithin a period of twelve months previous to the date of the civilian employee''s disablement, \r\n\r\nwere a personal injury attributable to military service.<br /><br />(2) The Minister may \r\n\r\nspecify in any instructions made under this Article that any dis­ease shall, unless otherwise \r\n\r\ncertified by a medical board or unless the Minister can prove to the contrary, be deemed to \r\n\r\narise in the course of duty if the officer or man who con­tracts any such disease was within a \r\n\r\nperiod of twelve months previous to the date of dis­ablement by such disease engaged in the \r\n\r\nprocess or processes specified in the instructions in relation to that disease.<br /><br />(3) \r\n\r\nNo compensation shall be payable under the provisions of this Article in respect of disablement \r\n\r\nor death of a civilian employee if the disablement begins or the death happens as the case may \r\n\r\nbe more than twelve months after the civilian employee has ceased to be a civilian employee of \r\n\r\nthe Armed Forces, but if the incubation period of the disease is more than twelve months, such \r\n\r\na period shall be taken into account, except where the death of a civilian employee has been \r\n\r\npreceded by any period of disablement due to the disease causing the death in respect of which \r\n\r\nthe Minister is liable under this regulation.<br /><br />316. 10 International claims<br /><br \r\n\r\n/>(1) Where death, injury or disease for which compensation may be payable occurs while a \r\n\r\ncivilian employee is in the service of or on secondment to, an international body or \r\n\r\norganisation the Minister may claim from such a body or organisation compensation based on the \r\n\r\nrates applicable to the permanent employees of the body or organisation.<br /><br /> (3) The \r\n\r\nBoard may be consulted by the Minister on any matter connected with the implementation and \r\n\r\nadministration of the regulations.<br /><br />(4) For the purpose of advising the Minister on \r\n\r\nthe eligibility or entitlement of a claimant, the Board may require a claimant, or other \r\n\r\npersons claiming on his behalf or a medical officer involved in the claim to appear before the \r\n\r\nBoard or to produce such documentary or medical evidence as the Board may require in support of \r\n\r\nthe claim.<br /><br />(5) Failure to provide any evidence required by the Board or refusal to \r\n\r\nappear before the Board when required may bar payment of compensation.<br /><br />(6) The \r\n\r\nAdvisory Board may make arrangements for a Medical Board to be consulted on the medical aspects \r\n\r\nof a claim.<br /><br />(7) A claim for compensation shall be submitted in the form prescribed \r\n\r\nunder the table below to the Commanding Officer or Head of Department of the affected civilian \r\n\r\nemployee who shall forward it to the General Headquarters of the Armed Forces.<br /><br />TABLE \r\n\r\nTO ARTICLE 316.12 PART I<br /><br />APPLICATION FOR COMPENSATION FOR INJURY OR DISEASE \r\n\r\nATfRlBUTABLE TO SERVICE WITH THE ARMED FORCES<br /><br />1.    I hereby apply for compensation \r\n\r\nfor (injury/disease, death) under the terms of Chapter 316 of Armed Forces Regulations \r\n\r\n(Civilian Employees).<br /><br />2.No: .................. Status: ...................... Name: \r\n\r\n....................................... .<br /><br />      \r\n\r\n.............................................................. .. Unit: \r\n\r\n.....................................   .<br /><br />3.    I assign my right to enforce this \r\n\r\nclaim against the tort feasor to the Minister of Defence and no other person shall have the \r\n\r\nright to pursue this claim.<br /><br />4.    1 understand and agree to offer any assistance \r\n\r\nwhich may be requested by the Minister of De­fence for the pursuance of this claim and I shall \r\n\r\nhave no right of indemnity or damages against the Minister or any officer or man for any loss \r\n\r\nor damage which I may suffer as a consequence of any negligence or breach of contract in or \r\n\r\narising out of the enforcement of this claim.<br /><br />5.Give brief facts of case (attach \r\n\r\ndocumentary proof) ......................... .<br /><br />          Date: \r\n\r\n................................... .<br /><br />Signature of Applicant<br /><br /> (2) The \r\n\r\namount of compensation payable by the Minister to a civilian employee or his beneficiary shall \r\n\r\nbe based on his local earnings in Ghana.<br /><br />316. 11 Reporting of death, injury or \r\n\r\ndisease<br /><br />(1) Death, injury or disease which appears to be attributable to service \r\n\r\nwith the Armed Forces shall be reported as soon as practicable to the General Headquarters of \r\n\r\nthe Armed Forces and to the Military Hospital or the Local Medical Reception Station.<br /><br \r\n\r\n/>(2) In addition, in the case of all fatal and other serious accidents, the Commanding Officer \r\n\r\nor Head of Department of the victim shall convene a Board of Inquiry to investi­gate and report \r\n\r\nupon the accident giving in particular,<br /><br />         (a)      the date, time and place \r\n\r\nof the accident;<br /><br />        (b)      the name of all persons present;<br /><br />       \r\n\r\n  (c)      the details of actual duties being performed at the time of the accident;<br /><br \r\n\r\n/>        (d)      the statement of witnesses;<br /><br />         (e)      the most complete \r\n\r\nand obtainable medical report or information;<br /><br />         (j)      the names of all \r\n\r\npersons injured distinguishing between civilian employees<br /><br />and other personnel;<br \r\n\r\n/><br />         (g)     the report of any pending proceedings or actual findings of a Civil \r\n\r\nCourt,<br /><br />the report of the board and the comments of the Commanding Officer or Head of \r\n\r\nDe­partment shall be forwarded to the Advisory Board on Compensation Claims through the General \r\n\r\nHeadquarters of the Armed Forces.<br /><br />316. 12 Advisory Board on compensation claims<br \r\n\r\n/><br />(1) There shall be established an advisory board on compensation claims which shall be \r\n\r\ncomposed of the following:<br /><br />         (a)     the Director-General of Personnel \r\n\r\nAdministration as Chairman;<br /><br />         (b)      the Director of Legal Services;<br \r\n\r\n/><br />         (c)      the Director of Medical Services;<br /><br />         (d)      the \r\n\r\nDefence Financial Controller;<br /><br />         (e)      the Director of Civilian \r\n\r\nEstablishment; and<br /><br />          (j)     , the Assistant Director of Legal Services-\r\n\r\nMember/Secretary.<br /><br />(2) The Board shall make recommendations through the Chief of \r\n\r\nDefence Staff to the Minister concerning claims for compensation under these Regulations.<br \r\n\r\n/><br />PART VI COMMENTS/COMMENDATION BY DLS/DMR<br /><br />                                    \r\n\r\n          Date:    .<br /><br />Signature of DLSIDMR<br /><br />PART VII \r\n\r\nCOMMENTS/RECOMMENDATION BY CDS<br /><br \r\n\r\n/>.............................................................................................\r\n\r\n...................................................<br /><br />                                 \r\n\r\n             Date:    .<br /><br />Signature of CDS<br /><br />PART VIII<br /><br />APPROVAL BY \r\n\r\nMINISTER OF DEFENCE<br /><br \r\n\r\n/>.............................................................................................\r\n\r\n...................................................<br /><br />                                 \r\n\r\n             Date:    .<br /><br />Signature of Minister of Defence<br /><br />[Date of Gazette \r\n\r\nnotification: 12th  May, 2000]<br /><br />Entry into force: 18th May, 2000]<br /><br />HEAD OF \r\n\r\nDEPARTMENT/CO''S COMMENTS<br /><br />                                              Date:     \r\n\r\n.<br /><br />Signature of Head of Dept/CO<br /><br />PART II DIRECTOR-GENERAL/FORMATION \r\n\r\nCOMMANDER''S COMMENTS<br /><br />                                              Date:    .<br \r\n\r\n/><br />Signature of DOlFmm Comd<br /><br />PART III<br /><br />SERVICE COMMANDER''S \r\n\r\nCOMMENTS<br /><br />                                              Date:    .<br /><br \r\n\r\n/>Signature of Svc Comd<br /><br />PART IV<br /><br />RECOMMENDA nON/COMMENTS BY DMS<br /><br \r\n\r\n/>                                              Date:    .<br /><br />Signature of DMS<br /><br \r\n\r\n/>PART V COMMENTS/RECOMMENDATIONS BY DFC<br /><br />                                            \r\n\r\n  Date:     .<br /><br />Signature of DFC </p>', '', 'Yes', 'C.I. 29', '');
INSERT INTO `constitutionalinstrument` (`id`, `title`, `content`, `subjectmatter`, `isshow`, `ciname`, `republic`) VALUES
(44, 'Audit Service Regulations, 2011 (C.1. 70)\r\n\r\n ', '<p>ARRANGEMENT OF \r\n\r\nREGULATIONS<br /><br />Regulation<br /><br />Application<br /><br />1. Application<br /><br \r\n\r\n/>Matters related to the Board and corporate<br /><br />goals of the Service<br /><br />1.    \r\n\r\nNotification of vacancy on the Board<br /><br />2.    Notification of end of tenure<br /><br \r\n\r\n/>3.    3 Meetings of the Board<br /><br />4.Terms and scope of activities of committees<br \r\n\r\n/><br />5.Engagement of consultants and experts<br /><br />6.Grounds for the removal of a board \r\n\r\nmember<br /><br />7.Corporate governance<br /><br />8.Internal control and risk management<br \r\n\r\n/><br />9.Policy formulation and administration of the Service<br /><br />10.Corporate plan<br \r\n\r\n/><br />Matters related to the Service<br /><br />12.Structure and responsibilities of the \r\n\r\nService<br /><br />13.Performance monitoring and quality control<br /><br />14.Recruitment and \r\n\r\nprogression in the Service<br /><br />15.Human resource development<br /><br />16.Report on \r\n\r\nappointments<br /><br />17.Qualification for posts in the Service<br /><br />18.Conditions of \r\n\r\nservice<br /><br />19.Code of ethics<br /><br />20.Public Complaints Unit<br /><br \r\n\r\n/>21.Discipline in the Service<br /><br />22.Prudent use of resources<br /><br />23.Awards for \r\n\r\nexceptional performance<br /><br />24.Facilities and logistics<br /><br />25.Retirement and \r\n\r\ngratuity benefits<br /><br />26.Calculation of pension<br /><br />Audits<br /><br />27.External \r\n\r\nauditing<br /><br />28.Special audits<br /><br />29.Register of persons and institutions<br \r\n\r\n/><br />30.Settlement of fees due to appointed persons<br /><br />31.Selection for audit \r\n\r\nbids<br /><br />32.Fee charging regime<br /><br />33.Excessive audit fees<br /><br />34.Audit \r\n\r\nobservations and reporting<br /><br />35.Consequence of not responding to an audit \r\n\r\nobservation<br /><br />36.Record of officers who do not respond to audit observations<br /><br \r\n\r\n/>37.Issue of management letters<br /><br />38.Record of audit assignments<br /><br />39.Record \r\n\r\nof audit observations and management letters<br /><br />40.Accountability report to \r\n\r\nParliament<br /><br />41.Contents of the Auditor-General''s annual report<br /><br />42.Audit \r\n\r\nReport Implementation Committees<br /><br />43.Monitoring audit recommendations<br /><br \r\n\r\n/>Finances of the Service<br /><br />44.Administrative expenses of the Service<br /><br \r\n\r\n/>45.Annual estimates of the Service<br /><br />46.Supplementary expenditure of the Service<br \r\n\r\n/><br />47.Bank account of the Service<br /><br />48.Limitations on the Service<br /><br \r\n\r\n/>49.Accounts and audit<br /><br />50.Corporate Performance Report by the Board<br /><br \r\n\r\n/>Miscellaneous<br /><br />51.Tipping off<br /><br />52.Interpretation<br /><br /> <br /><br /> \r\n\r\n<br /><br />Audit Service Regulations, 2011<br /><br /> <br /><br />IN exercise of the powers \r\n\r\nconferred on the Audit Service Board acting in consultation with the Public Services Commission \r\n\r\nby article 189(3)(b) of the Constitution and section 35 of the Audit Service Act, 2000 (Act \r\n\r\n584) these Regulations are made this 15th day of February, 2011.<br /><br />Application<br \r\n\r\n/><br />Application<br /><br />1. (1) These Regulations apply to members of the Audit Service, \r\n\r\nand to individuals and institutions engaged by the Auditor-General for the purpose of \r\n\r\ndischarging the duties of the Auditor-General under the Con­stitution and the Audit Service \r\n\r\nAct, 2000 (Act 584).<br /><br />(2) Members of the Service shall in matters related to audit \r\n\r\noperations and administration of the Service be subject only to the direction of the Board and \r\n\r\nshall not be regarded as holding an office in any Ministry, Department or Agency.<br /><br \r\n\r\n/>Matters related to the Board and corporate goals of the Service<br /><br /> Notification of \r\n\r\nvacancy on the Board<br /><br />2. (1) In the event of a vacancy in the position of chairperson \r\n\r\nof the Board, the Secretary to the Board shall within seven days communicate the vacancy to the \r\n\r\nPresident who shall appoint a chairperson in accor­dance with article 189 (1) of the \r\n\r\nConstitution.<br /><br />(2) In the event of a vacancy in the position of a member of the \r\n\r\nBoard, the chairperson shall within seven days communicate the vacancy to the President who \r\n\r\nshall appoint a member in accordance with article 189(1) of the Constitution.<br /><br \r\n\r\n/>Notification of end of tenure<br /><br />3. The chairperson shall notify the President of the \r\n\r\nimpending end of the tenure of office of a member of the Board six months before the end of the \r\n\r\ntenure of office.<br /><br />Meetings of the Board<br /><br />4. (1) The Board shall have at \r\n\r\nleast six regular meetings each year, as provided under section 6(1) of the Act<br /><br />(2) \r\n\r\nThe Board shall develop a calendar for its regular meetings for the year.<br /><br />Terms and \r\n\r\nscope of activities for committees<br /><br /> 5. The Board shall<br /><br />(a) determine the \r\n\r\nterms and scope of activities for its committees, and<br /><br />(b) establish a system to \r\n\r\nregularly monitor the performance of the committees<br /><br />established under section 7 of \r\n\r\nthe Act.<br /><br />Engagement of consultants and experts<br /><br />6. The Board shall ensure \r\n\r\ndue compliance with the Public Procure­ment Act, 2003 (Act 663) when engaging consultants and \r\n\r\nexperts to assist in the performance of functions conferred on it by the Constitution and the \r\n\r\nAct.<br /><br />Gr-: ids for the removal of a board member<br /><br />7. Subject to the \r\n\r\nConstitution, a member of the Board other than the ex-officio member may be removed from the \r\n\r\nBoard by the President act­ing on the advice of the Council of State on the following \r\n\r\ngrounds:<br /><br />(a) a medical report showing the inability of the member to perform the \r\n\r\nfunctions of that member and discharge the duties of the Board because of infirmity of mind or \r\n\r\nbody; (b) proven charges against a member considered sufficient for the removal of the member, \r\n\r\nafter applying due process of law and observance of the rules of natural justice; or<br /><br \r\n\r\n/>(c) adverse findings from a commission of enquiry appointed by the President under article \r\n\r\n278 of the Constitution.<br /><br />Corporate governance<br /><br />8. (1) The Board is \r\n\r\nresponsible for the corporate governance of the Service and is ultimately accountable and \r\n\r\nresponsible for the overall per­formance of the Service.<br /><br />(2) The Board shall<br \r\n\r\n/><br />(a) develop a charter of its responsibilities to be disseminated to its stakeholders, \r\n\r\nand<br /><br />(b) carry out activities that promote and secure its constitutional role in<br \r\n\r\n/><br />(i) public sector financial management, and (ii) the accountability process of the \r\n\r\ncountry.<br /><br />(3) The Board shall include in its activities continuing education on the \r\n\r\nrelevance and necessity for a Service which is politically, administratively, financially and \r\n\r\noperationally independent.<br /><br />Internal control and risk management<br /><br />9. The \r\n\r\nBoard shall ensure that<br /><br />(a) effective, efficient and transparent internal control \r\n\r\nand risk management systems are established within the Service, and (b) periodic assessment of \r\n\r\nthe effectiveness of the internal controls and risk management systems is undertaken by the \r\n\r\nService and the outcome reported to the Board.<br /><br />Policy formulation and administration \r\n\r\nof the Service<br /><br />10. (1) The Board shall formulate policies for the administration and \r\n\r\nmanagement of the Service and cause communication channels to be established within the \r\n\r\nService, to ensure timely and effective circulation of its policies at all levels of the \r\n\r\nService.<br /><br />(2) The Board may establish links with individuals, organisations and \r\n\r\nassociations in and outside the country on the terms that the Board considers appropriate to \r\n\r\nensure<br /><br />(a) the promotion of the effective and efficient administration of the \r\n\r\nService; and<br /><br />(b) the due performance of auditing activities by the Service in \r\n\r\naccordance with internationally recognised best practices.<br /><br />Corporate plan<br /><br \r\n\r\n/>11. (1) The Board shall cause the Service to develop and implement a five year corporate plan \r\n\r\nand shall, at the end of the period issue a new corporate plan for the next five years.<br \r\n\r\n/><br />(2) The Board shall in the development of the corporate plan<br /><br />(a) have due \r\n\r\nregard to the requirements of the Constitution, the Act, and other relevant laws and programmes \r\n\r\nof Government, public sector agencies and the expectation of stakeholders in financial \r\n\r\nmanagement and accountability processes in the country, and<br /><br />(b) carry out activities \r\n\r\nthat promote and secure its constitutional role in<br /><br />(i) public sector financial \r\n\r\nmanagement, and (ii) the accountability process of the country.<br /><br />(3) The Board shall \r\n\r\ninclude in its activities continuing education on the relevance and necessity for a Service \r\n\r\nwhich is politically, administratively, financially and operationally independent.<br /><br \r\n\r\n/>Internal control and risk management<br /><br />9. The Board shall ensure that<br /><br />(a) \r\n\r\neffective, efficient and transparent internal control and risk management systems are \r\n\r\nestablished within the Service, and (b) periodic assessment of the effectiveness of the \r\n\r\ninternal controls and risk management systems is undertaken by the Service and the outcome \r\n\r\nreported to the Board.<br /><br />Policy formulation and administration of the Service<br /><br \r\n\r\n/>10. (1) The Board shall formulate policies for the administration and management of the \r\n\r\nService and cause communication channels to be established within the Service, to ensure timely \r\n\r\nand effective circulation of its policies at all levels of the Service.<br /><br />(2) The \r\n\r\nBoard may establish links with individuals, organisations and associations in and outside the \r\n\r\ncountry on the terms that the Board considers appropriate to ensure<br /><br />(a) the \r\n\r\npromotion of the effective and efficient administration of the Service; and<br /><br />(b) the \r\n\r\ndue performance of auditing activities by the Service in accordance with internationally \r\n\r\nrecognised best practices.<br /><br />Corporate plan<br /><br />11. (1) The Board shall cause \r\n\r\nthe Service to develop and implement a five year corporate plan and shall, at the end of the \r\n\r\nperiod issue a new corporate plan for the next five years.<br /><br />(2) The Board shall in \r\n\r\nthe development of the corporate plan<br /><br />(a) have due regard to the requirements of the \r\n\r\nConstitution, the Act, and other relevant laws and programmes of Government, public sector \r\n\r\nagencies and the expectation of stakeholders in financial management and accountability \r\n\r\nprocesses in the country, and<br /><br /> <br /><br /> (b) seek inputs from management, other \r\n\r\nstaff of the Service and civil society.<br /><br />(3) The Board shall cause organisational \r\n\r\ngoals based on the corpo­rate plan to be established and used<br /><br />(a) as a basis to \r\n\r\nassign responsibilities, duties and deliverables by officers and staff of the Service, and<br \r\n\r\n/><br />(b) to assess performance.<br /><br />(4) The Board shall develop a system to \r\n\r\ncoordinate, monitor and evaluate the effectiveness and efficiency of implementation of the \r\n\r\ncorpo­rate plan.<br /><br />(5) In furtherance of sub-regulation (4), the Board shall cause<br \r\n\r\n/><br />(a) regular and periodic performance reports to be submitted in the course of the \r\n\r\nfinancial year by the Service,<br /><br />(b) an independent review where necessary to be \r\n\r\nconducted to confirm or determine the continuing relevance and the realisation of the \r\n\r\nobjectives in the corporate plan, and<br /><br />(c) the independent review is to be conducted \r\n\r\nby a person appointed by the Board in accordance with the Public Procurement Act, 2003 (Act \r\n\r\n663).<br /><br />(6) The Board may cause the corporate plan to be reviewed in the course of the \r\n\r\nyear and at the end of each year and revise the corporate plan to reflect changes occasioned by \r\n\r\nnew developments or an emerging trend consistent with the framework of the corporate plan.<br \r\n\r\n/><br />Matters related to the Service<br /><br /> Structure and responsibilities of the \r\n\r\nService<br /><br />12. (1) The Board shall determine and periodically review the organisational \r\n\r\nstructure of departments and offices of the Service.<br /><br />(2) The Board shall ensure that \r\n\r\nthe scope of operations and activi­ties of established departments and offices of the Service \r\n\r\nincorporates (a) the responsibilities conferred on the Auditor-General by the Constitution and \r\n\r\nthe Act, and<br /><br />(b) administrative and support structures required for the effective \r\n\r\nand efficient performance of the functions and responsibilities of the Service.<br /><br /> <br \r\n\r\n/><br />Performance monitoring and quality control ,<br /><br />13. (1) The Board shall adopt \r\n\r\nmeasures it considers necessary to ensure that<br /><br />(a) the Service, in the performance \r\n\r\nof the auditing functions specified in sub-regulations (1) and (2) of regulation 27, and (b) \r\n\r\nother persons or institutions appointed by the Auditor General to perform audit functions<br \r\n\r\n/><br />adhere to international auditing standards and best practices applicable to the various \r\n\r\nentities covered by these Regulations.<br /><br />(2) The Board shall establish a performance \r\n\r\nappraisal system in the Service to<br /><br />(a) set out performance targets and goals,<br \r\n\r\n/><br />(b) continuously and annually monitor performance of individual staff,<br /><br />(c) \r\n\r\nidentify training needs of appraisees to address weaknesses<br /><br />and deficiencies,<br \r\n\r\n/><br />(d) award incremental credits,<br /><br />(e) assess staff for promotion,<br /><br />\r\n\r\n(f) institute disciplinary action, and<br /><br />(g) disengage staff who are unable to \r\n\r\nconsistently meet performance targets set for them after they have received adequate and \r\n\r\nrelevant training.<br /><br />(3) The Board shall cause a quality control mechanism including \r\n\r\npeer review to be established within the Service and at the institutional level by external \r\n\r\nbodies to provide assurance on the effectiveness of exist­ing quality control procedures in the \r\n\r\nService.<br /><br />(4) The Board shall take measures it considers appropriate to address and \r\n\r\nrectify deficiencies and omissions identified by the quality control mechanism.<br /><br \r\n\r\n/>Recruitment and progression in the Service<br /><br />14. (1) The Board shall, in \r\n\r\nconsultation with the Public Services Commission, be responsible for the appointment of \r\n\r\nofficers and other employees in accordance with article 189 (2) of the Constitution.<br /><br \r\n\r\n/>(2) The Board shall develop a Scheme of Service for the Service<br /><br />which shall \r\n\r\nindicate the following:<br /><br />(a) recruitment and placement policies;<br /><br />(b) entry \r\n\r\nrequirements into various grades of the Service;<br /><br />(c) the career path, development \r\n\r\nand progression in the Service;<br /><br />and<br /><br />(d) job descriptions for key \r\n\r\npositions in the Service.<br /><br />(3) Vacancies in the Service shall be filled in accordance \r\n\r\nwith the Scheme of Service either by promotion, transfer, recruitment or appointment, \r\n\r\nconsistent with article 189(2) of the Constitution.<br /><br />Human resource development<br \r\n\r\n/><br />15. The Board shall formulate policies that promote the effective<br /><br \r\n\r\n/>organisation and development of training programmes in the Service at all levels of operation \r\n\r\nand ensure that modern technologies, standards and best practices in management, accounting, \r\n\r\nauditing and informa­tion and communication technology are used in the Service.<br /><br \r\n\r\n/>Report on appointments<br /><br />16. (1) The Auditor-General, a member or a committee of the \r\n\r\nBoard<br /><br />shall submit a periodic report to the Board on the exercise of the powers \r\n\r\ndelegated under article 189 (2) of the Constitution and section 4 (3) of the Act.<br /><br />\r\n\r\n(2) The report shall be in a form determined by the Board.<br /><br />Qualification for posts \r\n\r\nin the Service<br /><br />17. (1) A person does not qualify for a position in the Service, \r\n\r\nunless that person possesses the requisite qualification and experience prescribed in the \r\n\r\nScheme of Service.<br /><br />(2) The Board shall take into consideration the Constitution, \r\n\r\ninternational conventions, protocols and treaties ratified by the Republic that seek to promote \r\n\r\njustice, fairness ami human dignity especially on gender and matters of persons with disability \r\n\r\nwhen recruiting to fill a vacant position in the Service.<br /><br />(3) The Board shall not \r\n\r\nappoint a person into the Service if that person has been convicted of an offence relating to \r\n\r\nfraud or dishonesty.<br /><br />Conditions of service<br /><br /> <br /><br />18. (1) The Board \r\n\r\nacting in consultation with the Public Services Com­mission shall<br /><br />(a) establish \r\n\r\nposts below the position of Auditor-General in the Service,<br /><br />(b) determine the human \r\n\r\nresource competency and skills mix required by the Service to perform and support the range of \r\n\r\nauditing activities mandated under these Regulations, and (c) determine and approve conditions \r\n\r\nof service of members of the Service other than the Auditor-General.<br /><br />(2) The Board, \r\n\r\nin performing its functions shall, among other things, take into consideration the oversight \r\n\r\nresponsibilities and advi­sory roles that the Service is required to undertake in the public \r\n\r\nsector to ensure the recruitment and retention of trained and competent officers.<br /><br \r\n\r\n/>Code of ethics<br /><br />19. The Board shall establish and publish a code of ethics for \r\n\r\nmem­bers of the Service. Public Complaints Unit<br /><br />20. The Board shall establish a \r\n\r\nPublic Complaints Unit to receive com­plaints from the public.<br /><br />Discipline in the \r\n\r\nService<br /><br />21. The Board is responsible for discipline in the Service and shall for \r\n\r\nthis purpose establish a system of discipline and related procedures to be maintained by the \r\n\r\nService.<br /><br />Prudent use of resources<br /><br />22. Members of the Service shall ensure \r\n\r\nthat<br /><br />(a) the system of financial management and internal controls established for \r\n\r\nthe Service is maintained,<br /><br />(b) resources entrusted to them are economically, \r\n\r\nefficiently and effectively applied in a transparent manner towards the achievement of approved \r\n\r\ngoals and objectives of the Service, and<br /><br />(c) assets of the Service are safeguarded \r\n\r\nagainst losses of any kind including abuse, fraud, willful or accidental wastage and \r\n\r\ndestruction.<br /><br />Awards for exceptional performance<br /><br />23. The Board shall \r\n\r\ninstitute awards to recognise and reward merito­rious and exceptional performance of functions \r\n\r\nby lUUIJUC; s of the Service.<br /><br />Facilities and logistics<br /><br />24. (1) The Board \r\n\r\nshall provide to members of the Service app:op::j",k facilities and logistics required for \r\n\r\noptimal performance of their ''t''Jties.<br /><br />(2) The facilities and logistics include<br \r\n\r\n/><br />(a) office accommodation,<br /><br />(b) transportation,<br /><br />(c) office \r\n\r\nfacilities, equipment, materials and furniture,<br /><br />(d) library and research \r\n\r\nfacilities,<br /><br />(e) a safe environment,<br /><br />(f) social and recreational \r\n\r\nfacilities,<br /><br />(g) human resource development and training facilities, and (h) relevant \r\n\r\noperational documents including auditing and<br /><br />accounting standards, audit programmes, \r\n\r\nmanuals and guidelines.<br /><br />Retirement and gratuity benefits<br /><br />25. (1) In \r\n\r\naccordance with article 187 (14) and paragraph 20 of Part IV of the First Schedule of the \r\n\r\nConstitution. members of the Audit Service who have attained the voluntary or compulsory \r\n\r\nretiring age shall be paid gratuities and pensions from the Consolidated Fund.<br /><br />(2) A \r\n\r\nmember of the Audit Service, other than the Auditor-General who has served the Service for ten \r\n\r\ncontinuous years or more, shall be paid retiring benefits from the Consolidated Fund.<br /><br \r\n\r\n/>(3) A contribution or deduction made under an enactment towards a member''s pension shall \r\n\r\ncease to apply to a member of the Service and the deductions made shall be considered as \r\n\r\nvoluntary contributions, and shall be refunded with interest at the Bank of Ghana prevailing \r\n\r\nrate.<br /><br />(4) The final emoluments enjoyed by members of the Service other than the \r\n\r\nAuditor-General at the date of retirement of that member from the Service shall be the basis on \r\n\r\nwhich pensions gratuities shall be calculated.<br /><br /> <br /><br /> (5) A member of the \r\n\r\nService who has served for less than ten con­tinuous years shall, unless as specified in these \r\n\r\nRegulations, be entitled to receive proportionate gratuity for the period served.<br /><br />\r\n\r\n(6) The pensionable emoluments to be used in the calculation of pensions and gratuities shall \r\n\r\nbe the basic salary and other allowances, approved by the Board and enjoyed by members of the \r\n\r\nService at the time of retirement other than allowances in respect of housing, entertainment, \r\n\r\nleave, utilities, and clothing.<br /><br />Calculation of pension<br /><br />26. (1) Members of \r\n\r\nthe Service who have met the qualifying service period and conditions for retirement from the \r\n\r\nService shall opt for reduced pension and gratuity or full pension six months before the date \r\n\r\nof retirement and once the option is made the member cannot change it.<br /><br />(2) The full \r\n\r\npension payable to a retired member of the Service shall be calculated as the product of the \r\n\r\nlength of service in months multiplied by the final pensionable emoluments attached to the post \r\n\r\nfrom which the member retired and the Appropriate Pension Constant of 1/ 480.<br /><br />(3) \r\n\r\nGratuity shall be paid at the rate of twenty- five percent of full pension multiplied by twenty \r\n\r\nyears.<br /><br />(4) A member of the Service who opts for reduced pension shall receive \r\n\r\nmonthly pension at the rate of three-quarters of the pensionable emoluments attached to the \r\n\r\npost from which the member retired and that pension<br /><br />(a) is the basis on which \r\n\r\npensions and gratuities shall be calculated and<br /><br />(b) shall be indexed, at the same \r\n\r\nrate as to any subsequent revision of the salary structure of active members of the Service.<br \r\n\r\n/><br />(5) Retiring benefits due to a member as a result of the abolition of a post, injury, \r\n\r\ntermination of appointment, marriage by a female member; VC:"1T:Hl_,re retirement or retirement \r\n\r\non medical grounds and any other CT01LL;t",nces determined b) the Board, shall be calculated at \r\n\r\nthe same rate as specified in these Regulations.<br /><br /> <br /><br /> <br /><br /> (6) \r\n\r\nWhere a member of the Service other than a member on probation dies in active service, the \r\n\r\nlegal representative or nominee of that member shall be paid gratuity of an amount not \r\n\r\nexceeding full pension multiplied by twenty years, of the estimated constant period divided by \r\n\r\ntwo.<br /><br />(7) Where a deceased member is survived by a spouse a pension at a rate not \r\n\r\nexceeding one sixth of the annual pensionable emoluments of the deceased member shall be paid \r\n\r\nto the spouse.<br /><br />(8) Where the deceased member is survived by children and not a \r\n\r\nspouse or pension is not granted to the spouse a pension of an amount twice the rate specified \r\n\r\nin regulation (7) shall be paid to each child who has not attained the age of twenty-one \r\n\r\nyears.<br /><br />(9) Where the deceased member is survived by a spouse and children, one-\r\n\r\nquarter of the pensionable emolument of the deceased member shall be paid to each child.<br \r\n\r\n/><br />(10) Where a member of the service is injured and the degree of injury is likely to be \r\n\r\npermanent, the member shall be paid a workman''s compensation in addition to any gratuity and \r\n\r\npension that the member is entitled to at the rate at which the member would be eligible if the \r\n\r\nmember had retired compulsorily, at the date of the member''s injury.<br /><br />(11) Where a \r\n\r\nretired member on a reduced pension dies within twenty years after the date of retirement from \r\n\r\nthe Service, the unexpired period of that retired member shall be used as a basis to calculate \r\n\r\nthe benefit to nominated beneficiaries at the rate of pension that the deceased person was \r\n\r\nentitled to.<br /><br /> <br /><br />Audits<br /><br />External auditing<br /><br />27. (1) The \r\n\r\nService shall carry out the external auditing of:<br /><br />(a) the public accounts of Ghana \r\n\r\nincluding the Central Government and its Ministries, Departments and Agencies, the Courts and \r\n\r\nParliament,<br /><br />(b) District Assemblies,<br /><br />(c) the Houses of Chiefs and \r\n\r\nTraditional Councils;<br /><br /> (d) Universities and public institutions of like nature;<br \r\n\r\n/><br />(e) governing boards appointed pursuant to article 190(3)(a) of the Constitution;<br \r\n\r\n/><br /> <br /><br />(!) bodies established with public funds including corporations, companies \r\n\r\nand other enterprises,<br /><br />(g) public offices established by the Constitution and other \r\n\r\npublic offices as defined by article 295 of the Constitution:<br /><br />(h) an entity \r\n\r\nestablished with public funds by or under an Act of Parliament, and<br /><br />half yearly \r\n\r\nforeign exchange receipts and payments statements of the Bank of Ghana for the periods 30th \r\n\r\nJune and 31st December each year<br /><br />under the direction of the Auditor-General in \r\n\r\naccordance with articles lR4 (3) and 187 (2) of tile Constitution.<br /><br />U) The Board \r\n\r\nshall ensure that the range of external Auditing activities to be carried out by the Service in \r\n\r\naccordance with t\\l,:;c Regulations includes<br /><br />(a) compliance and regularity audit<br \r\n\r\n/><br />(b) financial audit,<br /><br />(c) performance or value for money audit,<br /><br /> \r\n\r\n(d) forensic audit,<br /><br /> (e) environmental audit,<br /><br /> (f) procurement audit, and \r\n\r\ncomputerised and electronic systems audit,<br /><br />(g) emerging audit concepts and \r\n\r\nmethodologies recognised by the International Organisation of Supreme Audit<br /><br \r\n\r\n/>Institutions.<br /><br />(3) The A.uditor-General may in the discharge of duties under ''ut, \r\n\r\nf epulatJem (1), engage or appoint an individual or institution to ,i,Sl''it If''c .'')( ! VIce \r\n\r\nto carry out the auditing responsibilities specified under these Regulations<br /><br />Board \r\n\r\nshall ensure that appointments made under sub­rcgulcltlOl1 (3) arc in accordance with the \r\n\r\nPublic Procurement Act, 2003 (Art 663)<br /><br /> <br /><br />(5) The Board shall establish a \r\n\r\nsystem to ensure that appropriate quality control standards arc developed and used in \r\n\r\nmonitoring and evaluating audit work carried out by individuals and institutions appointed by \r\n\r\nthe Auditor-General to carry out work on behalf of the Auditor-General.<br /><br /> <br /><br \r\n\r\n/>Special audits<br /><br />28. (1) In accordance with the provisions of sections 22 and 36 of \r\n\r\nthe Act, the Service may, in addition to the audits specified under regula­tions 27(1) and (2), \r\n\r\nundertake special audits of the activities of any indi­vidual or organisation which seeks \r\n\r\nfinancial aid from Government and beneficiaries of financial aid, which includes loans, grants \r\n\r\nand credit facilities, commodity aids and guarantees.<br /><br />(2) The special audit shall be \r\n\r\nconducted to determine among other things, whether<br /><br />(a) intended beneficiaries exist \r\n\r\nand their activities have been duly registered under the applicable laws and have met the \r\n\r\nobligations imposed on them by law, conventions and treaties including environmental issues,<br \r\n\r\n/><br />(b) the terms of underlying agreements for the loans, credit facilities, commodity aid \r\n\r\nand government guarantees are reasonable and are being complied with,<br /><br /> <br /><br /> \r\n\r\n(c) recoveries are being appropriately made from the beneficiaries concerned, and<br /><br />\r\n\r\n(d) intended benefits for the national economy are being derived.<br /><br />(3) The Board \r\n\r\nshall cause procedures to be established for the review and co-ordination of special requests \r\n\r\nmade for audit examina­tion and verification by audited bodies, offices and organisations \r\n\r\nincluding the Office of the President and Parliament and, where necessary, secure additional \r\n\r\nresources before the Service undertakes the requested audits.<br /><br />(4) Reports on special \r\n\r\naudits undertaken by the Service or on the basis of requests accepted by the Auditor-General \r\n\r\nshall be submitted to Parliament as soon as the reports have been completed.<br /><br />(5) \r\n\r\nSubject to the provisions of section 23 of the Act, the Board shall cause to be created in the \r\n\r\nService, appropriate mechanisms under which the reports of the Auditor-General shall be made \r\n\r\naccessible to the public, after the reports have been presented to the Speaker to be laid \r\n\r\nbefore Parliament.<br /><br />Register of persons and institutions<br /><br />29. (1) The \r\n\r\nService shall maintain a register of individuals and insti­tutions qualified to be appointed by \r\n\r\nthe Auditor-General to carry out audits on behalf of the Auditor-General.<br /><br />(2) The \r\n\r\nregister shall be updated regularly.<br /><br />(3) The Service shall classify the individuals \r\n\r\nand institutions in the register by grade and size, and the category of audited organisations \r\n\r\nfor which the individuals and institutions will be eligible to bid for auditing purposes.<br \r\n\r\n/><br />(4) The register shall show the following profile of the individuals<br /><br />and \r\n\r\ninstitutions:<br /><br />(a) curriculum vitae of the key personnel; (b) location and \r\n\r\naddress;<br /><br />(c) international affiliation, if any; (d) succession partners;<br /><br \r\n\r\n/>(e) total operational staff;<br /><br />(f) number of years of existence of the institution; \r\n\r\nand (g) list of organisations currently under audit.<br /><br />(5) The Service shall \r\n\r\nperiodically conduct inspection of the pre­mises, facilities and staffing levels indicated in \r\n\r\nthe register for verifica­tion and validation purposes.<br /><br />(6) The Service shall ensure \r\n\r\nthat persons listed in bidding docu­ments of an institution which wins an award to conduct an \r\n\r\naudit on behalf of the Auditor-General, participates in the planning, execution and reporting \r\n\r\nprocesses of auditing as shown in the bidding documents and evidence of the participation are \r\n\r\nprovided on demand at any stage of the auditing process.<br /><br />(7) Individuals and \r\n\r\ninstitutions may be appointed by the Auditor­General under the Public Procurement Act, 2003 \r\n\r\n(Act 663) to assist the Service to carry out its work for a minimum period of one year, which \r\n\r\nis renewable for a maximum period of five years, subject to satisfactory performance.<br /><br \r\n\r\n/>(8) Institutions or individuals appointed by the Auditor-General to carry out work on the \r\n\r\nAuditor-General''s behalf shall be issued with terms of reference and guidelines for the \r\n\r\nconduct and reporting on au­dits assigned to them by the Auditor-General.<br /><br />(9) The \r\n\r\nBoard shall cause the Service to establish procedures to ensure that individuals or \r\n\r\ninstitutions appointed by the Auditor-General to carry out audits on behalf of the Auditor-\r\n\r\nGeneral comply with the terms of reference and guidelines issued for the audit.<br /><br \r\n\r\n/>Settlement of fees due to appointed persons<br /><br />30. The Board shall ensure that issues \r\n\r\narising from an evaluation of the performance of appointed individuals and institutions against \r\n\r\nthe terms of reference and guidelines issued for the audit are satisfactorily resolved before \r\n\r\nfees due to the appointed persons or institutions are paid.<br /><br />Selection for audit \r\n\r\nbids<br /><br />31. (1) The performance of individuals and institutions that have car­ried out \r\n\r\nan audit on behalf of the Auditor-General shall be taken into consideration in subsequent \r\n\r\nappointments.<br /><br />(2) At least three months before the end of the final year of the \r\n\r\nmaximum engagement period of five years specified under regulation 29(7), the bidding process \r\n\r\nin accordance with the Public Procurement Act, 2003 (Act 663) shall be activated to allow for \r\n\r\ntimely appointment of an incoming institution or individual to undertake audits on behalf of \r\n\r\nthe AUditor-General.<br /><br />Fee charging regime<br /><br />32. (1) The Board shall cause a \r\n\r\nfee-charging regime to be established in the Service for the audit of subvented agencies which \r\n\r\nare contracted out by the AUditor-General.<br /><br />(2) The purpose of the fee charging \r\n\r\nregime is to review and assess audit fees proposed by individuals and institutions appointed by \r\n\r\nthe Auditor-General to carry out audits on behalf of the Auditor-General. Excessive audit \r\n\r\nfees<br /><br />33. (1) Where in the opinion of the Auditor-General, proposed audit fees are in \r\n\r\nexcess of what the Auditor-General considers reasonable under the fee-charging regime, the \r\n\r\nAuditor-General and the audited organisation shall enter into negotiation with the appointed \r\n\r\nindividual or institution for a reduction in the proposed fees.<br /><br />(2) The Service \r\n\r\nshall<br /><br />(a) monitor and maintain records of fees charged by an individual or an \r\n\r\ninstitution appointed by the Auditor­General to assist in the work of the Service, and<br /><br \r\n\r\n/>(b) provide a table of fees charged for incorporation in the annual report of the AUditor-\r\n\r\nGeneral required to be laid before Parliament in accordance with article 187(5) of the \r\n\r\nConstitution.<br /><br />Audit observations and reporting<br /><br />34. (1) A team leader \r\n\r\nshall issue formaIIy audit observations made at an audit location in the Course of an audit \r\n\r\nundertaken by members of the Service.<br /><br />(2) An audit team of the Service shall<br \r\n\r\n/><br />(a) take steps to fully discuss with the audited organisation, findings and \r\n\r\nrecommendations arising from an audit undertaken with respect to the audited organisation, and \r\n\r\n(b) obtain written responses from the audited organisation for the observations made before \r\n\r\nleaving the audit location.<br /><br />(3) An audit team shall complete its assignment within a \r\n\r\ntime frame given by the AUditor-General for the completion of the audit assignment<br /><br /> \r\n\r\n<br /><br />(4) An audit team shall indicate in its report, the inability of the respective \r\n\r\nclient to respond appropriately to observations if the client fails to respond to observations \r\n\r\nmade during their stay at the audit loca­tion.<br /><br />(5) An audit team shall not overstay \r\n\r\nthe time frame given for an audit assignment under the authority of the Auditor-General without \r\n\r\nthe permission of the Auditor-General.<br /><br />(6) Where an audit team overstays the period \r\n\r\ngiven under the authority of the Auditor-General without permission each member of the team \r\n\r\nshall be subjected to disciplinary action.<br /><br />(7) The Auditor-General shall be informed \r\n\r\nof the observations raised through the established communication channels in the Service, where \r\n\r\na response to an audit observation is not received within thirty days after the departure of an \r\n\r\naudit team from the audit location.<br /><br />Consequence of not responding to an audit \r\n\r\nobservation<br /><br />35. (1) The Auditor-General may in accordance with section 29 of the \r\n\r\nAct, direct that the emoluments and allowances of a person who fails to respond to an audit \r\n\r\nobservation be withheld as long as that person fails to respond to the observation.<br /><br \r\n\r\n/>(2) Where a person fails to respond to an audit observation despite a reminder issued by the \r\n\r\nAuditor-General and after the emolu­ments and allowances of the person have been withheld, the \r\n\r\nfailure to respond shall be regarded as an offence under section 33 (1) (d) of the Act.<br \r\n\r\n/><br />Record of officers who do not respond to audit observations<br /><br />36. The Board \r\n\r\nshall cause the Service to keep records of officers of audited organisations who fail to \r\n\r\nrespond to audit observations as speci­fied in the Act and the Auditor-General shall make a \r\n\r\nreport on it to Parliament in the Auditor-General''s annual report.<br /><br />Issue of \r\n\r\nmanagement letters<br /><br />37. (1) Branch and sectional heads shall within two weeks after \r\n\r\ncomple­tion of audit assignments, issue management letters containing findings, recommendations \r\n\r\nand conclusions of the audit assignment to the management of the audited organisation, copied \r\n\r\nto concerned officials and organisations.<br /><br /> <br /><br />(2) An officer responsible \r\n\r\nfor issuing a management letter shall provide reasons to the immediate supervising head of the \r\n\r\nofficer''s department for each ma.ragement letter, which is not issued within four­teen days \r\n\r\nafter completion of audit assignments<br /><br />Record of (l.udit;;;ssigmneAlts<br /><br /> \r\n\r\n<br /><br />38. Each department, branch and section of the Service shall keep a record of an \r\n\r\naudit assignment undertaken by an audit team and the report issued in relation to it.<br /><br \r\n\r\n/>Record of audit observations and management letters<br /><br /> <br /><br />39. Members of \r\n\r\nthe Service shall keep copies of audit observations and management letters issued by audit \r\n\r\nteams including other support­ing working papers in a manner determined by the Board and shall \r\n\r\nmake the copies available upon demand for inspecrion, monitoring and performance appraisal.<br \r\n\r\n/><br />Accountability report to Parliament<br /><br /> <br /><br />40. Subject to article 187\r\n\r\n(4) of the Constitution audited organisations, offices and institutions provided for by article \r\n\r\n187(2) of the Constitu­tion, shall produce accountability reports for examination by the Audi­\r\n\r\ntor~G·eneral in the following format:<br /><br /> <br /><br />(a) introductory comments by \r\n\r\nmanagement and governing body;<br /><br /> <br /><br />(b) mission and organisation structure \r\n\r\ninformation, induding (i) the vision and mission statements,<br /><br />(ii) functions and \r\n\r\nactivities,<br /><br /> <br /><br />(iii) organisational structure, and (iv) operating \r\n\r\nenvironment;<br /><br />(c) financial information, including<br /><br />(i) financial \r\n\r\nhighlights and condition, and<br /><br /> <br /><br />(ii) sources of financing, which includes \r\n\r\nrevenues, appropriation, other receipts and loans;<br /><br />(d) performance information that \r\n\r\nindicates results and achievements against expectations and cost incurred, stating reasons for \r\n\r\ngood or bad performance, constraints encountered and actions taken to address the \r\n\r\nconstraints;<br /><br />(e) govemance information, indicating key features of systems and \r\n\r\ncontrols, compliance with legal requirements, variance analysis between budgeted amount and \r\n\r\nexpenditure incurred; and<br /><br />(f) forward looking information, to indicate the current \r\n\r\nstatus of and possible future effect of currently known demands, risks, events, conditions, \r\n\r\ntrend and possible actions which may be required to deal with the situation.<br /><br \r\n\r\n/>Contents of the Auditor-General''s annual report<br /><br />41. Subject to article 187(5) of \r\n\r\nthe Constitution and sections l3, 14 (2) and 20(2) of the Act, the annual report of the \r\n\r\nAuditor-General on the audit of public accounts of the country and of public offices specified \r\n\r\nin article 187(2) of the Constitution shall include observations and comments on the \r\n\r\naccountability report of the audited entities.<br /><br />Audit Report Implementation \r\n\r\nCOmmittees<br /><br />42. The Board shall establish a system in the Service for monitoring the \r\n\r\nexistence and performance of Audit Report Implementation Com­mittees as provided under section \r\n\r\n30 of the Act and report the outcome to the President and Parliament in the annual report of \r\n\r\nthe Board required under section 25 of the Act.<br /><br />Monitoring audit recommendations<br \r\n\r\n/><br />43. (1) The Board shall ensure that procedures are established in the Service for \r\n\r\nmonitoring the implementation of findings and recommen­dations made in previous reports of the \r\n\r\nAuditor-General until the find­ings and recommendations have, in the opinion of the AUditor-\r\n\r\nGeneral, been satisfactorily acted upon.<br /><br />(2) The Auditor -General shall take \r\n\r\nappropriate action including surcharging losses disclosed in the reports against an official \r\n\r\nassociated with the delay, where in the opinion of the Auditor-General, the imple­mentation of \r\n\r\nthe recommendations of the Auditor-General are unduly delayed, resulting in the recurrence of \r\n\r\nlosses and other irregularities in an audited account.<br /><br />(3) The Board shall cause a \r\n\r\nsystem to be established in the Service for the prompt reporting to the Auditor-General of \r\n\r\ncases which inspect­ing teams consider as warranting the Auditor-General''s action to disal­low \r\n\r\nexpenditure incurred or to raise a surcharge for irregularities noted under article l87(7)(b) \r\n\r\nof the Constitution from audits carried out.<br /><br /> <br /><br />Finances of the Service<br \r\n\r\n/><br /> Administrative expenses of the Service<br /><br />44. (1) The administrative expenses \r\n\r\nof the Service shall be costs and expenses other than development expenses required by the \r\n\r\nAuditor­General to perform the functions conferred on the AUditor-General under the \r\n\r\nConstitution and the Act.<br /><br />(2) The administrative expenses of the Service shall be a \r\n\r\ncharge on the Consolidated Fund in accordance with Article 187 (14) of the Constitution.<br \r\n\r\n/><br />(3) The Ministry of Finance and the Controller and Accountant­General shall release the \r\n\r\nadministrative expenses directly to the Service on the dates on which the expenses fall due.<br \r\n\r\n/><br />Annual estimates of the Service<br /><br />45. (1) The Board is responsible for the \r\n\r\nreview and approval of the annual estimates of the Service and shall for this purpose establish \r\n\r\nthe format, procedures and a time frame for the preparation, consideration and approval of the \r\n\r\nestimates.<br /><br />(2) The Board shall submit to the President, at least two months before \r\n\r\nthe end of each financial year, the estimates of the Service approved by the Board for the \r\n\r\nfollowing year indicating<br /><br />(a) the administrative expenses of the Service charged on \r\n\r\nthe Consolidated Fund under article 187 (14) of the Constitution and which are subject to \r\n\r\narticle 179 (2) (b) of the Constitution; and<br /><br />(b) the development expenses of the \r\n\r\nService which are subject to article 179 (2) (a) of the Constitution and approval by \r\n\r\nParliament.<br /><br />(3) The Board at the time of submission of estimates to the Presi­dent \r\n\r\nmay forward a copy of the estimates to the Speaker of Parliament.<br /><br />(4) The President \r\n\r\nshall within the time frame stipulated by article 179 (1) of the Constitution cause the \r\n\r\nestimates of<br /><br />(a) the administrative expenses of the Service, being expenditure \r\n\r\ncharged on the Consolidated Fund to be forwarded directly to Parliament and laid in accordance \r\n\r\nwith article 179 (2) (b) of the Constitution for the information of members of Parliament, \r\n\r\nand<br /><br />(b) the development expenses to be laid before Parliament without any revision \r\n\r\nor amendment but with any recommendation that the President may make on the estimates for \r\n\r\nconsideration and approval by Parliament under article 179 (2) (a) of the Constitution.<br \r\n\r\n/><br />(5) The development expenditure of the Service when approved by Parliament shall not be \r\n\r\nreduced by any person or authority and the Minister shall release it to the Service in \r\n\r\ninstallments determined by the Board.<br /><br />(6) The Board shall, as soon as it comes to \r\n\r\nits notice that there has been a material variation of the approved budget that may be used for \r\n\r\nthe budgetary release to the Service, submit a report to Parliament showing the serious and \r\n\r\nadverse effects of the variation on the planned programmes of the Service as well as cases \r\n\r\nwhere the Auditor-General will be limited or incapacitated by lack of resources to perform a \r\n\r\nfunction specified in the Constitution and the Act.<br /><br />Supplementary expenditure of the \r\n\r\nService<br /><br />46. Where it is found in respect of a financial year that the expenses of \r\n\r\nthe Service are insufficient or that there is a need for a purpose for which provision has not \r\n\r\nbeen made in the estimated expenses of the Service, the Board shall, in the case of<br /><br \r\n\r\n/>(a) recurrent expenditure other than expenditure charged on the Consolidated Fund, approve \r\n\r\nthe supplementary funds required and submit the approved expenditure to the President to be \r\n\r\nlaid before Parliament, and<br /><br />(b) development expenditure, provide justification for \r\n\r\nthe supplementary funds required and submit the estimated development expenditure together with \r\n\r\nthe justification to the President to be laid before Parliament for approval.<br /><br />Bank \r\n\r\naccount of the Service<br /><br />47. (1) The Board shall cause a bank account to be opened and \r\n\r\noperated by the Service in the name of the Auditor-General within the Consolidated Fund at the \r\n\r\nBank of Ghana.<br /><br />(2) The approved annual estimates of the Service shall be released to \r\n\r\nthe Service through the Auditor-General''s account at the Bank of Ghana on a request made by \r\n\r\nthe Board to the Ministry of Finance and Economic Planning<br /><br />(3) The Board shall cause \r\n\r\nrequests for transfer of funds into the bank account of the Service to be made on the basis of \r\n\r\nquarterly work plans of the Service.<br /><br />(4) The Board shall cause to be lodged at the \r\n\r\nMinistry of Finance, the Controller and Accountant General and the Bank of Ghana at least one \r\n\r\nmonth in advance, a quarterly schedule of projected drawings from the Consolidated Fund for \r\n\r\nauditing costs.<br /><br />(5) The Board reserves the right to review and vary the quarterly \r\n\r\nschedule as demanded by any changing or unforeseen situation but the changes shall remain \r\n\r\nwithin the annual estimates as approved or amended in accordance with these Regulations.<br \r\n\r\n/><br />(6) Transfers into the bank account of the Service shall be made on quarterly requests \r\n\r\nmade by or under the authority of the Board to the Minister of Finance and Economic \r\n\r\nPlanning.<br /><br />(7) A balance held by the Auditor-General in the bank account of the \r\n\r\nService shall be included in the balances of the Consolidated Fund to determine the position of \r\n\r\nthe Fund but be regarded as a blocked account in favour of the Service.<br /><br />(8) The \r\n\r\nBoard shall ensure that unspent or unencumbered balance in the bank account from previous \r\n\r\nrequests held by the Auditor-General is taken into consideration in finalising subsequent \r\n\r\nrequests in determin­ing a request for the release of funds.<br /><br />Limitations on the \r\n\r\nService<br /><br />48. (1) Where a variation by an executive agency of an approval given by the \r\n\r\nBoard on the human, financial and logistical requirements of the Service limits the scope and \r\n\r\ntiming of audit the effect of the variation shall be disclosed and published in the annual \r\n\r\nreport of the<br /><br />(a) Auditor-General on the public accounts and other public offices; \r\n\r\nand<br /><br />(b) Board on the activities of the Service.<br /><br />(2) A request by the \r\n\r\nBoard for the release of the financial and logistical resources of the Service which have been \r\n\r\ndetermined and approved in accordance with the Constitution, the Act and Financial \r\n\r\nAdministration Act 2003, (Act 654) that have been unduly withheld or delayed without \r\n\r\njustifiable cause, shall be regarded as an obstruction in the performance of the functions of \r\n\r\nthe Auditor-General as provided under section 33 (1) (e) of the Act.<br /><br />(3) Prolonged \r\n\r\nexistence or late discovery of irregularities, losses and other deficiencies in the management \r\n\r\nof public resources arising from a failure or delay in the release of resources on their due \r\n\r\ndate to the Service shall be reported by the Auditor-General to Parliament on a quar­terly \r\n\r\nbasis.<br /><br />Accounts and audit<br /><br />49. (1) Books of account shall be kept by the \r\n\r\nService in a form approved by the Board and in accordance with accounting principles relevant \r\n\r\nto the public sector.<br /><br />(2) The accounts of the Service shall be prepared by the \r\n\r\nAuditor­General and submitted to the Board within three months after the end of each financial \r\n\r\nyear.<br /><br />(3) The Board shall on receipt of the accounts of the Service, submit the \r\n\r\naccounts to the auditor appointed by Parliament to audit the accounts on terms and conditions \r\n\r\ndetermined by Parliament.<br /><br />(4) The Board shall<br /><br />(a) ensure that findings \r\n\r\nand recommendations in the report of the external auditor of the Service are promptly acted on, \r\n\r\nand<br /><br />(b) provide Parliament with action reports and implementation timetables within \r\n\r\nsix months after the issue of the report.<br /><br />(5) The Board may establish an Audit \r\n\r\nCommittee under section 7 of the Act and may assign to the Committee the discharge of the \r\n\r\nfollowing duties:<br /><br />(a) review of internal and external audit reports and recommending \r\n\r\ncorrective and remedial action to the Board; (b) monitoring of compliance with the decisions of \r\n\r\nthe Board on internal and external audit reports;<br /><br />(c) review of the effectiveness of \r\n\r\nthe internal audit section of the Service; and<br /><br />(d) consideration of matters referred \r\n\r\nto it by the Board or management of the Service for advice.<br /><br />Corporate Performance \r\n\r\nReport by the Board<br /><br />50. (1) The Board shall not later than eight months after the \r\n\r\nend of the financial year, prepare and submit to the President and Parliament, a Corporate \r\n\r\nPerformance Report on the Service.<br /><br /> <br /><br />(2) The percentage of total audit \r\n\r\ncosts approved by the Board as against releases made in relation to the size of the annual \r\n\r\nbudget of the Consolidated Fund and other public sector funds required to be audited by the \r\n\r\nService, shall be disclosed in the Corporate Performance and Activity Report on the Service \r\n\r\nrequired under section 25 of the Act, in order to determine the reasonableness of the total \r\n\r\nresources requested by the Board for the audit of the public accounts against actual releases \r\n\r\nmade by the Ministry responsible for Finance.<br /><br />(3) Copies of the Corporate \r\n\r\nPerformance Report submitted to the<br /><br />President and Parliament, may be distributed by \r\n\r\nthe Board to (a) the Director of Public Records,<br /><br />(b) the public University libraries \r\n\r\nin the country,<br /><br /> <br /><br />(c) the libraries of the Ghana Institute of Management \r\n\r\nand Public Administration and the Management Development, and Productivity Institute and other \r\n\r\npublic libraries;<br /><br />(d )the website of the Service,<br /><br />(e) members of the \r\n\r\nBoard, and<br /><br />(f) any other institution approved by the Board.<br /><br \r\n\r\n/>Miscellaneous<br /><br />Tipping off<br /><br /> <br /><br />51. (1) The Board shall \r\n\r\nestablish or cause to be established in the Service, a system to encourage the general public \r\n\r\nto submit information on suspected cases of mismanagement, fraud, abuse, wastage, and other \r\n\r\nirregularities in public offices and institutions for follow-up by the Service.<br /><br /> <br \r\n\r\n/><br />(2) The Board shall set up a confidential reward scheme for indi­vidual members of the \r\n\r\npublic who provide information leading to the successful recovery of funds arising from an \r\n\r\naudit undertaken into the reported cases.<br /><br />Interpretation<br /><br /> <br /><br />52. \r\n\r\nUnless the context otherwise requires, in these Regulations "Act" means the Audit Service Act, \r\n\r\n2000 (Act 584);<br /><br /> <br /><br />"Board" means the Audit Service Board established under \r\n\r\nsection 3 of the Act;<br /><br />"Constitution" means the 1992 Constitution of the Republic of \r\n\r\nGhana;<br /><br />"District Assemblies" includes Metropolitan and Municipal Assemblies;<br \r\n\r\n/><br />"members of the Service" means the members of the Audit Service as stated in section 2 \r\n\r\nof the Act;<br /><br />"Minister" means the Minister responsible for Finance; and "Service" \r\n\r\nmeans the Audit Service established under the Audit Service Act, 2000 (Act 584).<br /><br /> \r\n\r\n<br /><br />JOHN A. Y. KLINOGO<br /><br />Chairperson, Audit Service Board</p>', '', 'Yes', 'C.I. 70', '');

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