Article 187 (7) (b) (i) (ii) and (iii) of the Constitution 1992, provides as follows:-
“In the performance of his functions under this Constitution or any other law the Auditor-General
(b) may disallow any item of expenditure which is contrary to law and surcharge
(i) the amount of any expenditure disallowed upon the person responsible for incurring or authorizing the expenditure; or
(ii) any sum which has not been duly brought into account, upon the person by whom the sum ought to have been brought into account;
(iii) the amount of any loss or deficiency, upon any person by whose negligence or misconduct the loss or deficiency has been incurred.” Emphasis supplied.
Based on the above constitutional provisions referred to supra, the Plaintiffs claim the following reliefs against the Defendants before this court.
1. “That upon a true and proper interpretation of Article 187 (7) (b) (i) of the Constitution, the Auditor-General is bound to issue a disallowance or surcharge where t…