By: Evans Osei-Bonsu
A private Ghanaian citizen, Dr. Yaw Twerefour, has invoked the original jurisdiction of the Supreme Court, seeking a declaration that the allocation and disbursement of District Assemblies Common Fund (DACF) monies into the personal bank accounts of Members of Parliament is unconstitutional being inconsistent with Articles 187 and 252 of the 1992 Constitution of Ghana and the principles of public financial accountability inherent in the Constitution.
The suit, filed by the former Deputy Attorney-General, Diana Asonaba Dapaah, on behalf of the plaintiff and against the Attorney-General, the Administrator of the District Assemblies Common Fund, the Minister for Local Government, Decentralisation and Rural Development, and the Minister for Finance, asks the apex court to interpret and enforce Articles 187 and 252 of the 1992 Constitution, championing enhancing decentralisation frameworks.
At the heart of the case is the plaintiff’s contention that the DACF was established exclusively for the benefit and administration of Metropolitan, Municipal and District Assemblies and was never intended to be allocated to Members of Parliament nor any other individuals outside the constitutional framework governing the Fund.
Dr. Twerefour is seeking a declaration that “upon a true and proper interpretation of articles 252(1), (2) and (3) of the Constitution, the District Assemblies Common Fund (DACF) is a constitutionally earmarked fund exclusively for the benefit, administration and utilisation of District Assemblies, and not for allocation to or control by Members of Parliament or any other entity or person.”
He further wants the Supreme Court to declare unconstitutional and void any formula approved for the distribution of the DACF that allocates funds to MPs under schemes described as “MPs Common Fund”, “Constituency Labour Projects” or “Constituency Labour Monitoring and Evaluation.”
The plaintiff is also challenging the practice of transferring DACF monies into the personal bank accounts of Members of Parliament. According to the suit, such transfers are inconsistent with Articles 187 and 252 of the Constitution and undermine the principles of public financial accountability.
The writ argues that the movement of public funds from institutional accounts into private custody defeats the constitutional audit mandate of the Auditor-General and weakens transparency and accountability mechanisms.
According to the plaintiff, the practice also undermines Ghana’s decentralisation architecture by diverting financial control away from District Assemblies, which are the constitutionally recognised beneficiaries of the Fund.
The suit contends that the direct payment of DACF monies into personal accounts creates “a system that is inherently prone to misapplication, diversion, lack of traceability and potential financial loss to the State.”
In support of his claims, Dr. Twerefour references findings from a special audit of the DACF covering the period between 2017 and 2024, which reportedly found that GHS488 million was paid directly into the personal accounts of Members of Parliament under the Constituency Labour Monitoring and Evaluation allocation.
The audit findings reportedly stated that “there is no structured accountability protocol for funds allocated as Constituency Labour Monitoring and Evaluation costs” and that the monies were “paid directly into the personal bank accounts of MPs with no retirement or liquidation done after fund utilisation.”
The report further observed that despite requirements for documentary evidence to justify expenditure, “no documentation has been provided to the DACF for expenditure justification, indicating a critical lapse in financial oversight.”
The plaintiff argues that these findings reinforce concerns about accountability, transparency and constitutional compliance in the management of public funds.
Among the reliefs being sought are an order of perpetual injunction restraining the defendants from allocating, disbursing or permitting the disbursement of DACF monies to Members of Parliament except through District Assemblies as prescribed by the Constitution.
The suit also seeks an order directing the relevant state institutions to ensure that all future DACF disbursements are made strictly into designated public accounts of District Assemblies in accordance with the Constitution and the Public Financial Management Act, 2016 (Act 921).
Additionally, Dr. Twerefour is requesting the Supreme Court to direct the Auditor-General to conduct a comprehensive audit of all DACF monies previously disbursed to Members of Parliament and provide a full report on their utilisation and accountability.
Perhaps most significantly, the plaintiff is asking the court to order the recovery of all monies that may have been unlawfully disbursed from the DACF to Members of Parliament through personal or other accounts.
The suit ultimately seeks what it describes as the restoration of constitutional compliance, the protection of public funds and the strengthening of accountability in Ghana’s public financial administration system.
The Supreme Court is expected to determine whether the longstanding practice of allocating portions of the DACF to Members of Parliament is consistent with the Constitution and the broader objectives of decentralisation and financial accountability.
Source: Purefmonlinegh.com || 2026
