A Ghanaian citizen, Dr Yaw Twerefour, has filed a landmark suit at the Supreme Court challenging what he describes as an unconstitutional diversion of District Assemblies Common Fund (DACF) monies to Members of Parliament, a practice that raises fundamental questions about accountability in public financial management.
The case, brought under the court’s original jurisdiction, names the Attorney-General, the Administrator of the DACF, the Minister for Local Government, Decentralisation and Rural Development, and the Minister for Finance as respondents. It seeks a series of declarations and orders to end the longstanding practice of allocating portions of the fund to MPs through arrangements such as the “MPs Common Fund,” “Constituency Labour Projects,” and “Constituency Labour Monitoring and Evaluation” programmes.
At the heart of the dispute lies Article 252 of the 1992 Constitution, which established the DACF as a constitutionally earmarked fund for the benefit of Metropolitan, Municipal and District Assemblies. Dr Twerefour argues that channeling these resources to individual parliamentarians falls outside the constitutional framework and undermines the very purpose of decentralisation.
The suit further challenges the reported practice of paying DACF monies directly into the personal bank accounts of Members of Parliament. Such payments, the plaintiff contends, violate Articles 187 and 252 of the Constitution and create significant gaps in transparency, accountability and public financial oversight. Once public funds are transferred into personal accounts, they become difficult to monitor, audit and recover — frustrating the constitutional mandate of the Auditor-General and increasing the risk of diversion and misuse.
Ghana’s struggles with budget transparency are well documented. The country’s score in the 2025 Open Budget Survey fell to 22 percent, less than half the 46 percent it recorded in the previous cycle, a decline that underscores the urgency of stronger financial controls at every level of government.
Dr Twerefour is seeking an order of perpetual injunction to prevent the allocation or disbursement of DACF monies to MPs outside the framework of District Assemblies. He also wants the court to direct that all future DACF disbursements be made only into designated public accounts of District Assemblies in accordance with the Constitution and the Public Financial Management Act, 2016 (Act 921).
Additionally, the suit requests the Supreme Court to order the Auditor-General to conduct a comprehensive audit of all DACF monies previously disbursed to Members of Parliament, including an accounting for utilisation and accountability. The plaintiff further seeks recovery of all monies that may have been unlawfully disbursed from the fund to MPs through personal or other accounts.
Alongside the substantive action, Dr Twerefour has filed a motion for interlocutory injunction seeking to halt any further disbursement of DACF monies to MPs pending the final determination of the case. In his supporting affidavit, he states that he obtained official DACF formula documents through the Right to Information Act, and that those documents confirm portions of the fund have been allocated to parliamentarians. He also relies on a special audit report commissioned by the Ministry of Finance, which he says confirms DACF monies were paid directly into MPs’ personal bank accounts with inadequate documentation.
The case is expected to test the constitutional limits of parliamentary involvement in the administration of the District Assemblies Common Fund. If the Supreme Court rules in favour of the plaintiff, it could fundamentally reshape the relationship between Parliament and local government finances, reinforcing the principle that constitutionally designated funds must flow through their intended institutional channels.
For a country where debates about public accountability and governance continue to intensify, the outcome of this suit could set a significant precedent for how Ghana manages and protects its public resources.
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