Legislation and Acts of Parliament normally include an enforcement agency to ensure that citizens comply with the law.

However, some Acts of Parliament primarily guide Ministers, CEOs, and other officials in carrying out their administrative duties. What happens when a Minister or the head of an institution does not comply with an Act of Parliament?

Earlier this year, the Governor of the Bank of Ghana breached the Bank of Ghana Act by late submission of its yearly audited accounts.

The Minister of Finance, Hon. Ato Forson, has also refused to prepare and submit to Parliament the 2025 accounts of ESLA, in breach of Section 4 of the Energy Sector Levies Act, 2025. Under the law, the report was due by 31 March 2026.

After collecting an additional 1 Ghana cedi per litre on petroleum products, the Minister does not seem to deem it necessary to account to Ghanaians for what has been collected and how the money was used.

My question is simple: if a Minister breaches an Act of Parliament, what punitive actions or remedies are available?

We should incorporate clear punitive measures into our laws to strengthen oversight by parliamentarians, who represent the interests of the citizenry.

As things stand, the Minister of Finance is breaking the law, and it appears that nothing can be done because sanctions and remedies are not clearly prescribed in law.

The rule of law can feel like a utopia—so when it is challenged, what should happen next?

Kwadwo Poku

INSTEPR