Ghana should retain Controller under Finance Ministry — Expert rejects proposed independence

Dr. Daniel Appiah, secretary to the CLOGSAG Constitutional Review Committee report review panel, has said Ghana should retain the Controller and Accountant General’s Department (CAGD) as a department under the Ministry of Finance rather than elevating it to an independent agency.

Speaking during a recent review session, Dr. Appiah said the committee examined whether proposed constitutional changes would strengthen public service efficiency and prudent financial management. While the committee considered making the CAGD independent, he said the report did not provide a clear justification for that move. He warned that independence could introduce bureaucratic hurdles, potentially delaying salary and other payment processing.

Dr. Appiah contrasted Ghana’s situation with Kenya, where the equivalent office was made independent. He argued that Kenya’s model has not prevented severe fiscal challenges — pointing to Kenya’s large public debt and engagement with multiple IMF programs — and therefore does not offer a definitive case for adoption in Ghana.

Instead of removing the CAGD from ministerial oversight, Dr. Appiah proposed establishing an independent fiscal council enshrined in the Constitution. He argued that constitutional protection would make such a watchdog more resilient to political suspension or repeal — a problem highlighted by the temporary suspension of Ghana’s Fiscal Responsibility Act during the COVID-19 pandemic.

“The Fiscal Responsibility Act’s suspension in 2018 illustrated how statutory safeguards can be quickly overturned in crisis,” Dr. Appiah said. “Constitutionalizing an independent fiscal council would provide a stronger, insulated mechanism to oversee and check public financial management.”

Action items emerging from the review include drafting a formal recommendation to retain the CAGD within the Ministry of Finance, preparing a comparative analysis of Kenya’s model and fiscal outcomes, and developing a constitutional proposal for an independent fiscal council with robust safeguards against suspension.

Stakeholders and lawmakers are expected to review the committee’s recommendations as discussions continue on how best to balance operational efficiency in public finance administration with the need for independent oversight.