Section 179A of Chapter 4 of the Criminal Code, 1960 (Act 29), which defines “causing financial loss” as a “special offence” punishable by a maximum jail term of 10 years, is one statute that Ghanaian politicians, especially those in government, fear.
Three prominent members of the opposition National Democratic Congress (NDC), one of whom being Dr. Cassiel Ato Forson, the Parliament Minority Leader of Ghana, are currently being prosecuted for allegedly inflicting financial loss to the state through transactions they oversaw during the party’s tenure in power.
In Ghana’s 4th Republic, numerous politicians have previously been exposed for embezzling money from the government. Twelve politicians have been found guilty of this crime; the majority of them were NDC members who were brought to justice by the ruling New Patriotic Party.
The following list of politicians has been found guilty of causing financial harm to Ghana:
Speaker Yusif Issa, Mallam:
Mallam Issa, the former Kufuor Cabinet Minister of Youth and Sports, was charged when cash entrusted to his administration vanished for no apparent reason.
For two counts of theft and causing financial harm to the state, he received a four-year prison sentence.
The court also assessed a $1,400 fine against him, and if he didn’t pay, he would have to spend an additional 12 months in jail. Additionally, Mallam Issa was given a deadline of one month to return the $46,000 that went missing or risk spending an additional year in prison.
In commemoration of Ghana’s 43rd anniversary as a republic, former President Kufuor gave amnesty to 2,000 prisoners, which resulted in his release in July 2023.
Peprah Richard Kwame:
In 2003, Richard Kwame Peprah, who served as the Finance Minister in the administration of the late President Jerry John Rawlings, was found guilty of causing financial loss to the state.
In April 2003, he was sentenced to four years in jail for his role in the Quality Grain scams.
Peprah was accused of conspiring to defraud the State of $20 million in a rice project at Aveyime in the Volta Region.
Victor Selormey:
For his part in the Quality Grain Scandal, Victor Selormey, a former deputy finance minister in the Rawlings administration, was also found guilty.
He was one of four appointees of the Rawlings administration that the John Agyekum Kufuor administration was suing for financial losses the state sustained from the Aveyime rice project.
Selormey was sick throughout his imprisonment at Nsawam Prison, and in honour of Ghana’s 48th anniversary of independence, the government reduced the remaining portion of his sentence.
Adam Ibrahim:
Former Food and Agriculture Minister Ibrahim Adam was also found guilty in 2003 of causing financial loss to the state.
He was among the appointees of Rawlings that the state determined to have suffered financial losses in the Aveyime rice project.
The former minister of agriculture and food received a two-year prison sentence.
Dan Abodakpi:
In 2007, Dan Kwasi Abodakpi, a former member of parliament for Keta and Minister of Trade and Industry, was found guilty of creating financial damage in the Aveyime rice project and was also sentenced to ten years in prison.
Abodakpi was sentenced to a long prison term after being charged with conspiracy, deceiving, and intentionally causing the State to lose $400,000 in revenue.
Tamakloe Attionu, Sedina:
In April 2024, an Accra High Court sentenced Sedina Tamakloe Attionu, the former CEO of MASLOC (Microfinance and Small Loans Centre) under the John Dramani Mahama administration, to ten years in prison.
Tamakloe Attionu was found guilty on 78 charges of stealing, conspiring to steal, causing loss to public property in violation of the public procurement legislation, and causing financial loss to the state during her trial in absentia.
After an EOCO investigation exposed illicit fund disbursements made during her term, she started facing legal issues in 2017.
She was charged with embezzling GH¢3.19 million, purposefully causing the state to suffer a financial loss of GH$1.97 million, and racking up unapproved debt totaling GH$61.74 million for the government.
What the Criminal Offences Act 1960 (ACT 29) states concerning bringing the State into disbursement of money:
As per the Criminal Code, 1960 (Act 29), the offence of “causing financial loss” is stated.
As per the Criminal Code, 1960 (Act 29), the offence of “causing financial loss” is stated.
More precisely, what is considered a financial loss to the state is outlined in “Special Offences,” Chapter 4 of the Criminal Code.
According to Section 179(A), it is illegal for anybody to knowingly cause any public body or state agency’s property to be lost, damaged, or injured.
More precisely, Section 179 (A2) specifies that anyone who knowingly causes loss during any government business transaction is guilty of the offence in question, which relates to the crimes the politicians described above are allegedly charged with.
Below are the exact words of the Criminal Offences Act:
CHAPTER 4-SPECIAL OFFENCES
Section 179A-Causing Loss, Damage, or Injury to Property.
(1) Any person who by a wilful act or omission causes loss, damage, or injury to the property of any public body or any agency of the State commits an offence.
(2) Any person who in the course of any transaction or business with a public body or any agency of the State intentionally causes damage or loss, whether economic or otherwise, to the body or agency commits an offence.
(3) Any person through whose wilful, malicious, or fraudulent action or omission- (a) the State incurs a financial loss; or (b) the security of the State is endangered, commits an offence.
4) In this section, “public body” includes the State, Government of Ghana, public board or corporation, public institution, and any company or other body in which the State or a public corporation or other statutory body has a proprietary interest.
Punishment for causing financial loss to the state:
Section 179(D) of Act 29 prescribes the punishment for causing financial loss, including a fine of not less than five million cedis and/or a prison term not exceeding ten years.
“A person convicted of an offence under any of the offences specified in this Chapter is liable on conviction to a fine of not less than $5 million or imprisonment not exceeding ten years or both.”