Debates of 26 Mar 2013

MR SPEAKER
PRAYERS 11:12 a.m.
VOTES AND PROCEEDINGS AND THE OFFICIAL REPORT 11:12 a.m.
  • [No correction was made to the Votes and Proceedings of Monday, 25th March, 2013.]
    • Mr Speaker 11:12 a.m.
    Hon Members, at the Commencement of Public Business -- Presentation of Papers.
    Hon Majority Leader?
    Dr Benjamin Kunbuor 11:12 a.m.
    Mr Speaker, if we could take item -- [Pause.]
    Mr Speaker 11:12 a.m.
    Item 4 (a) (ii).
    Dr Kubuor 11:12 a.m.
    If we can take item number 9 now.
    Mr Speaker 11:12 a.m.
    What about 4 (a) (ii)?
    Dr Kubuor 11:12 a.m.
    Very well, Mr Speaker.
    Dr Anthony A. Osei 11:12 a.m.
    Mr Speaker, yesterday the Majority Leader brought it, to our attention. If we have not appropriated it what are you going to distr ibute? So we must do the appropriation side and we would be in the position to --
    FIRST READING OF BILLS -- 7:30 p.m.
    SECOND READING OF BILLS -- 7:30 p.m.
    CONSIDERATION STAGE OF BILLS -- 7:30 p.m.
    SECOND CONSIDERATION STAGE OF BILLS -- 7:30 p.m.
    THIRD READING OF BILLS -- 7:30 p.m.
    PARLIAMENTARY DEBATES 7:30 p.m.
    OFFICIAL REPORT 7:30 p.m.
    CONTENTS 7:30 p.m.
    PAPERS -- 7:30 p.m.
    MOTIONS -- 7:30 p.m.
    CONSIDERATION OF ANNUAL ESTIMATES -- 7:30 p.m.
    THE 7:30 p.m.
    PARLIAMENT OF THE REPUBLIC 7:30 p.m.
    OF GHANA 7:30 p.m.
    MR SPEAKER
    PRAYERS 11:12 a.m.
    VOTES AND PROCEEDINGS AND THE OFFICIAL REPORT 11:12 a.m.
  • [No correction was made to the Votes and Proceedings of Monday, 25th March, 2013.]
    • Mr Speaker 11:12 a.m.
    Hon Members, at the Commencement of Public Business -- Presentation of Papers.
    Hon Majority Leader?
    Dr Benjamin Kunbuor 11:12 a.m.
    Mr Speaker, if we could take item -- [Pause.]
    Mr Speaker 11:12 a.m.
    Item 4 (a) (ii).
    Dr Kubuor 11:12 a.m.
    If we can take item number 9 now.
    Mr Speaker 11:12 a.m.
    What about 4 (a) (ii)?
    Dr Kubuor 11:12 a.m.
    Very well, Mr Speaker.
    Dr Anthony A. Osei 11:12 a.m.
    Mr Speaker, yesterday the Majority Leader brought it, to our attention. If we have not appropriated it what are you going to distr ibute? So we must do the appropriation side and we would be in the position to --
    Dr Kubuor 11:12 a.m.
    I think the position is that, it is just the process of laying.
    Mr Speaker 11:12 a.m.
    Well, I think he has a point. So let us defer it for now.
    Dr Kubuor 11:12 a.m.
    Very well, Mr Speaker. If we can take item number 9.
    Mr Speaker 11:12 a.m.
    Are the Committees' Reports ready?
    Hon Majority Leader, the report on the Bills. I learnt the Reports on the Internal Revenue (Amendment) Bill and the Airport Tax (Amendment) Bill are ready?
    Dr Kubuor 11:12 a.m.
    That is so, Mr Speaker.
    Mr Speaker 11:12 a.m.
    Let us have them laid.
    Dr A. A. Osei 11:12 a.m.
    Mr Speaker, we were trying to agree that if we do Government Obligations, then we would have approved of it, so it would automatically go into Appropriation; then we can do the rest. We have not done Government Obligations yet.
    Mr Speaker 11:12 a.m.
    So we cannot take the Bill too? Can we lay the Reports on the Bills?
    Mr James K. Avedzi 11:12 a.m.
    Mr Speaker, I thought we could lay the Government Obligations; that would definitely be taken before we look at the Bills. So I can link all of them, but in sequence, we take the Government Obligations first.
    Mr Speaker 11:12 a.m.
    What about if we lay the Report now and then there is some adjustment to be made, what do we do?
    Mr Avedzi 11:12 a.m.
    We have taken care of that adjustment.
    Mr Speaker 11:12 a.m.
    Normally, it is the last item and we are sure, then we lay the Government Obligations.
    Mr Avedzi 11:12 a.m.
    Mr Speaker, if we lay it, when it comes to the time of moving the Motion, whatever adjustment we makes, we amend the figure before we move the Motion.
    Mr Speaker 11:12 a.m.
    Why are you behaving like Hon Member for Old Tafo (Dr A. A. Osei) when he was Minister of State at the Ministry of Finance?
    Dr A. A. Osei 11:12 a.m.
    Mr Speaker, the Minister for Finance and the Chairman have done the adjustment that would be necessary under Government Obligations, that is why he is talking that way. So we do not anticipate any further adjustments.
    Mr Speaker 11:12 a.m.
    You know, at times when some Reports have not been laid, then you have a challenge. That is why I am also raising the red flag.
    Hon Members let us make progress, let us lay the Bills first.
    PAPERS 11:12 a.m.
    Mr Justice Joe Appiah 11:12 a.m.
    Mr Speaker, on the Votes and Proceedings, there is a very serious mistake at page 12.
    Mr Speaker 11:12 a.m.
    Hon Member, we have past the Votes and Proceedings.
    Mr Appiah 11:12 a.m.
    But it is a very, very serious mistake and we have to amend it.
    Mr Speaker 11:12 a.m.
    Hon Member, we have finished with Votes and Proceedings. Let us find some other way of having it corrected. So you should see the Table Office.
    Dr Kubuor 11:12 a.m.
    Mr Speaker, if we could take item number 4 (b).
    Mr Speaker 11:12 a.m.
    So on the floor, you can still do the adjustments? Very well.
    By the Chairman of the Committee --
    Report of the Finance Committee on the Annual Budget Estimates of Other Government Obligations for the year ending 31st December,
    2013.
    Dr Kunbuor 11:12 a.m.
    Mr Speaker, perhaps we could take item number 9 -- Motion.
    MOTIONS 11:12 a.m.
    Chairman of the Committee (Mr Ebo Barton-Odro) 11:12 a.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 80(1) which require that no Motion shall be debated until at least, forty-eight hours have elapsed between the date on which notice of the Motion is given and the date on which the Motion is moved, the Motion for the adoption of the Eighth Report of the Appointments Committee on H.E. The President's nominations for Deputy Ministerial appointments may be moved today.
    Mr Alfred K. Agbesi 11:12 a.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    Resolved accordingly.
    Eighth Report of the Appointments Committee
    Chairman of the Committee (Mr Barton-Odro) 11:12 a.m.
    Mr Speaker, I beg to move, that this Honourable House adopts the Eighth Report of the Appointments Committee on H.E. the President's nominations for Deputy Ministerial appointments.
    Mr Speaker, indoing so, I present the Report of the Committee.
    Introduction
    Mr Speaker, in accordance with Article 256(2) of the 1992 Constitution, His Excellency the President, John Dramani Mahama communicated to Parliament for prior approval, the nomination of the following persons for appointment as Deputy Regional Ministers:
    i. Mr Samuel Yaw Adusei -- Deputy Regional Minister- designate for the Ashanti Region
    ii. Mr Justice Samuel Adjei -- Deputy Regional Minister- designate for Brong Ahafo Region
    iii. Mrs Queenstar Pokua Sawyerr -- Deputy Regional Minister- designate for the Central Region
    iv. Mrs Mavis Ama Frimpong -- Deputy Regional Minister- designate for the Eastern Region
    v. Mr Isaac N. Djanmah -- Deputy Regional Minister- designate for the Greater Accra
    vi. Mr Daniel Awenyue Syme -- Deputy Regional Minister- designate for the Upper East
    vii. Mr Abu Kasangbata -- Deputy Regional Minister-designate for for the Upper West Region
    viii. Mr Francis Ganyaglo -- Deputy Regional Minister-designate for the Volta Region
    ix. Mr Alfred Ekow Gyan -- Deputy Regional Minister-designate for the Western Region
    Consequent to this, Mr Speaker referred the nominations to Appointments Committee pursuant to Order 172 of the Standing Orders of the House for consideration and report.
    As part of the procedures for the discharge of its mandate, the Committee caused to be published the names of the nominees in the print media in accordance with Order 172(3) of the Standing Orders of the House to invite memoranda from the general public on the nominees.
    2.0 Reference documents
    The following served as reference documents to the Committee during its deliberations and the public hearing of the nominees:
    i. The 1992 Constitution of the Republic of Ghana.
    ii. The Standing Orders of the Parliament of Ghana.
    iii. The Curriculum Vitae of the nominees.
    iv. Memorandum.
    Procedure
    On appearing before the Committee, the nominees subscribed to the Oath of a Witness and answered questions relating to their records of office, the positions to which they have been nominated and issues of general national concern.
    Mr Samuel Yaw Adusei -- Deputy Regional Minister-designate for the Ashanti Region
    Background
    Mr Samuel Yaw Adusei was born on 7th August, 1974 at Bantama, Kumasi in the Ashanti Region of Ghana. He had his basic and middle school education at the Bantama Methodist Primary and Junior Secondary School in the Ashanti Region respectively. He proceeded to the Prempeh College and obtained his Senior Secondary School Certificate.
    In July 1999, he graduated from the Kwame Nkrumah University of Science and Technology (KNUST) with a Bachelor of Science Degree in Biochemistry. He is currently pursuing a Masters in Business Administration for which he is expected to complete in June, 2013.
    Mr Adusei was the Ashanti Regional Co-ordinator for the National Forest Plantation Development Programme until his nomination by the President.
    Observations
    The implementation of the National Forestry Plantation Programme
    Commenting on the benefits derived from the implementation of the National Forestry Plantation Programme, the nominee stated that the programme had achieved some successes with regard to providing employment opportunities to the youth, expanding access to land in forest reserve sites and helping to boost agricultural production. He disclosed to the Committee that through the implementation of the programme, a total of 4,500 hectares of trees had been planted and about 4,500 people had been employed since the commencement of the programme in 2010.
    He expressed hope the programme would be expanded to cover more sites so as to plant more trees to restore the country's forests.
    The Vision of the President for the Ashanti Region
    In his response to a question on how he would assist in achieving the vision of the President for the region as espoused in the NDC Manifesto and reiterated in the 2013 State of the Nation Address by
    His Excellency the President, Mr Adusei enumerated some of the pillars of the vision to include investing in people, building strong and resilient economy and expanding infrastructural development. He also mentioned he would work hard to assist the Regional Minister to achieve the region's portion of the President's plan to build 200 schools to improve access to education as well as to ensure the construction of a district hospital in Kumawu.
    The nominee assured the Committee that he would provide the necessary support to the Regional Minister to ensure the vision was fully achieved.
    Assisting the new Regional Minister from the Brong Ahafo Region
    Responding to a request by the Committee for an assurance to co-operate with the Minister and not to purport to be acting as the Minister, the nominee stated that since the President did him the honour of nominating him to assist in ensuring the realization of his vision for the region, he would fully complement the efforts of the Minister and ensure cordial working relationship to achieve the developmental agenda of the region and promised to put the agenda of the President ahead in all his endeavours.
    Recommendation
    The Committee recommends that the House approves by consensus, the nomination of Mr. Samuel Yaw Adusei as the Deputy Minister-designate for the Ashanti Region.
    Mr Justice Samuel Adjei -- Deputy Regional Minister-designate for the Brong Ahafo
    Background
    Mr Justice Samuel Adjei was born on 4th May, 1967 at Odumasi-Sunyani in the
    Chairman of the Committee (Mr Barton-Odro) 11:12 a.m.
    Brong Ahafo Region of Ghana. He attended the Ridge Experimental School in Sunyani where he obtained his Middle School Leaving Certificate in 1982. He also attended the Acherensua Secondary School for his ‘O' Level in 1982-87and between 1992 and 1994, went ahead to obtain the ‘A' Level Certificate from the same school.
    He received Entrepreneurship Training Certificate in a Foundation course in Export Marketing under the UNDP/ Government of Ghana Capacity Development and Utilization Programme (CDUP) in July, 1997 in Sunyani.
    Mr Adjei graduated with a Bachelor of Education Degree in Social Studies from the University of Cape Coast (UCC) in 2000. At the time of his nomination, Mr. Adjei was pursuing a Master of Science Degree at the Institute of Local Government Studies in Accra.
    Mr Adjei has worked in various capacities with the National Mobilization Programme (NMP) at the Sunyani District Secretariat. He served as District Liaison Officer between 2000 and 2001 and Assistant Liaison Officer from 1992-1997. He also served as Project Manager (2007- 2009) and Operations Officer (2006-2007) with PERGAH Transport Limited at the Northern Sector stationed at Newmont Gold Ghana Limited, Ahafo Mine Site.
    Before his nomination, Mr Adjei has been working as the Deputy Director of Policy Planning, Monitoring and Evaluation of the Mission of Hope International (MIHOSO) since the year
    2011.
    He has attended a number of training programmes and participated in international conferences on gender sensitization, safe motherhood and NGO management.

    Observations

    Working with a Non Governmental Organization

    On whether he would continue to hold his position as the executive member in the Emerging Leaders for Development, a non-governmental organization, the nominee assured the Committee of his readiness to vacate his position as soon as his nomination is approved by the House. The nominee also disclosed to the Committee that he has helped about two hundred people with mental health problems to receive the needed medical attention while working with the above mentioned organization.

    Working relationship with the Regional Minister

    The nominee concurred with the fact that he has a better understanding and knowledge about the Brong Ahafo Region than the Regional Minister who has been recently assigned to the region during aministerial reshuffle. He however emphasized that he would not use that advantage to undermine the Regional Minister and gave an assurance to the Committee of his readiness to serve the Regional Minister honourably and sincerely to achieve the vision of His Excellency, the President of the Republic of Ghana for the region.

    Responding to Emergencies in the absence of the Regional Minister

    The nominee informed the Committee that the first thing he would do during crisis in the absence of the Minister from the region would be to call him, using any available technology. This, he said, is to seek his opinion and guidance before taking any action to deal with the issue.

    Critical Challenges in the Region

    The nominee mentioned agriculture and the tourism industry as potential areas in the region. He however mentioned that these areas have not received the necessary attention to realize optimum benefits. Accordingly, he would advise the Regional Minister for the needed attention and investment to be given when approved by the House.

    In addition, the nominee reiterated the President's agenda of collaborating with private sector to accelerate the growth of the local economy and for employment creation.

    Recommendation

    The Committee recommends that the House approves by consensus, the nomination of Mr Justice Samuel Adjei as the Deputy Regional Minister-Designate for Brong Ahafo Region.

    Mrs Queenstar Pokuah Sawyerr -- Deputy Regional Minister-Designate for the Central Region

    Background

    Mrs Queenstar Pokuah Sawyerr was born on 1st July, 1964 in Cape Coast. She had her elementary education at the Elta International School at Laterbiokorshie, Accra from 1972 to 1978 and took her Common Entrance at the same school. She proceeded to the Accra Girls Secondary School and obtained the GCE Ordinary Level Certificate between 1979 and 1984. In 1984, Mrs Sawyerr attended the Institute of Catering and Home Economics at Korle-Bu, Accra and obtained NVTI Certificate in Cookery Grade II.

    She further attended the Accra Polytechnic between 1985 and 1992 and

    was awarded Certificate in Cooking for the Catering Industry (Part 1 & 2). She continued her educational pursuit in the same institution to obtain a Certificate in Institutional Management between 1992 and 1993.

    The nominee began her career as an Industrial Caterer at the Energoprojekt (Ghana) Limited in Accra. She was later engaged as an Outsourced Management for the Ghana Medical School Club House in Accra and thereafter went into private enterprise and operated a number of businesses including becoming the Director of the Queenstar Real Estate Limited between 2005 and 2012.

    The nominee is currently the Hon Member of Parliament (MP) for the Agona East Constituency in the Central Region.

    Observations

    Reducing the level of poverty in the Central Region

    In response to a question on causes of poverty in the Central Region, the nominee said poverty in the Central Region can be attributed to the reluctance of children to go to school.

    She said Government has put in place a number of interventions such as the Free School Uniforms and distribution of exercise books. She added that Government is also implementing the Free Compulsory Universal Basic Education (FCUBE) to increase enrolment of children in the basic schools but stated that the challenge has been how to enforce the compulsory Universal element of the Free Compulsory Basic Education policy

    (FCUBE).

    She opined that if the compulsory aspect of the FCUBE is enforced, it would compel a lot of children to go to school.
    Chairman of the Committee (Mr Barton-Odro) 11:12 a.m.
    Position on 30% Quota to Women in Political Positions
    As to whether she was supportive of the call to allocate 30 per cent political leadership positions in the country to women, the nominee said that as a gender advocate, she endorses the idea. She also believedthat the country abounds with well educated and experienced womenwho merited to be given the opportunity to serve their nation. She mentioned that the President's agenda of forming an all inclusive Governmentcould be exploited in that regard.
    Tackling Teenage Pregnancy in the Region
    On utilizing her enormous experience in the health sector to help deal with teenage pregnancy in the region, the nominee said that girls must be given access to health services including counseling, access to family planning services as a way of addressing the issue. She also recommended for the intensification of reproductive health education in the Region by all stakeholders.
    Reducing HIV/AIDS
    Nominee acknowledged that the Region has had a high HIV/AIDs prevalence rate for close to twenty years until 2011 when the rate dropped from 7.9% to 3.6%. She stated that she would bring her knowledge and experiencein HIV/AIDS campaigns in the country to bear on her work to support the Regional Minister in rolling out best practices to minimize the contraction of the disease.
    Priority Projects for the Region
    The Nominee mentioned the establish- ment of a public university which would focus on environmental sustainability, the construction of a regional hospital
    anAerodrome as priority projects government intends to implement for the region. She said with her vast experience in stakeholder engagement over the years, she was confident of complementing the efforts of the regional Minister to resolve issues (i.e. land acquisition) surrounding the takeoff of the projects.
    Recommendation
    The Committee,by consensus, recom- mends to the House the approval of the nomination of Ms. Mavis Amma Frimpongas the Deputy Regional Minister-Designate for the Eastern Region.
    8.0 Mr Isaac Nii Djanmah Vanderpuye -- Deputy Regional Minister-designate for the Greater Accra
    Background
    Mr Isaac Vanderpuye, a native of Old Ningo was born on 2nd November, 1963. He had his basic education at the Kanda Estate ‘2' Primary School from 1969 and 1975 and continued at the Kanda Estate ‘3' Middle Mixed School between 1975 and 1977. He proceeded to St. John's Grammar School, Accra and obtained the G. C. E (‘O' Level) Certificate between 1977 and 1982. He attended the University Of Ghana, Legon from 2001 to 2003 and was awarded a Diploma in Youth in Development Work.
    After discharging his national service obligation at the National Youth Authority between 1984 and 1986, the nominee worked as the Senior District Youth Coordinator for the National Youth Authority in the Dangme West District from October 1995 to April, 2011.
    Mr. Vanderpuye was also a Deputy Regional Minister for the Greater Accra Region prior to serving as a Presidential
    Aide at the Office the President where he was assigned to the Greater Accra Regional Coordinating Council.
    Observations
    Ban on ‘Okada'
    In his response to a question on whether he would support ‘Okada' activities, the nominee stated that he supports the position of the law which banned the use of motor bikes for commercial purposes. He also indicated that he would support actions to stop the “Okada” business since some of the operators are engaged in armed robbery. He further stated that even though it was outlawed, the motor riders must be treated humanely by law enforcement agencies.
    Boundary Disputes in the Region
    The Nominee agreed with the Committee that there existed some boundary disputes between some districts in the Region as a result of the creation of new Districts in 2010. He explained that the disputes are attributable to lack ofadequate documentation. On the boundary dispute between the La District Assembly and the Ledzokuku Krowor Municipal Assembly (LEKMA), the nominee said that he recalled the Ministry of Local Government and Rural Develop- ment set up a Committee to investigate the matter.
    Hecalled for the cooperation of all Stakeholders in finding solutions to the disputes and also assured the Committee of his support to the Regional Minister in that regard.
    Addressing the Land Guard Menace
    In his response to a question on how he would assist in dealing with the land guard menace, the nominee stated that the

    phenomenon of land guards came about as a result of the quest of people to protect their lands. He indicated that the Security Agencies are dealing with the issue and hoped the practice would be curtailed. He also promised to support the work of the Greater Accra Regional Coordinating Council in addressing the menace.

    Preserving the Identity and Development of Ga Mashie

    The Nominee told the Committee that he endorses the idea ofpreserving the unique identity and called for the conscious development of the area. He assured the committee of his readiness work with the Regional Minister and the Accra Metropolitan Assembly to realize the attainment of the objective.

    Recommendation

    The Committee recommends that the House approves by consensus, the nomination of Mr. Isaac Nii Djanmah Vanderpuye as Deputy Regional Minister- Designate for the Brong-Ahafo Region.

    9.0 Mr Daniel Awenyue Syme -- Deputy Regional Minister-designate for the Upper East Region

    Background

    Mr Daniel Awenyue Syme was born on Thursday 8th July, 1954 in Tamale in the Northern Region. He attended a number of primary schools including Old Primary School, Sandema and Kalpohini Middle School, Tamale for his elementary education from 1961 to 1970. He also began his secondary education at the Saint Charles Secondary School from 1971 to 1974 and completed at the Nsein Secondary School from 1975 to 1976 to obtain theGCE Ordinary Level Certificate.
    Chairman of the Committee (Mr Barton-Odro) 11:25 a.m.
    He later attended Tema Secondary School, Tema where he also obtained theGCE ‘A' Level Certificate.
    The nominee further attended the Institute of Professional Studies (IPS), Legon from 1981 to 1983 where he passed out as a Chartered Accountant under the certification of the ACCA (Ghana).
    Mr Syme joined the Audit Service of Ghana in 1979 as an Audit Assistant. He was promoted to the rank of a Senior Auditor in 1984 and continued to work with the Service until 1990 when he was appointed to serve as the Distr ict Secretary for the Builsa District from 1990 to 1993 and subsequently as the District Chief Executive of the district from 1994 to 2001. He later re-entered the Audit Service in 2001 and rose through the ranks to become the Assistant Auditor-General from November, 2011 to date.
    Mr Syme has served on a number of committees including being the Chairman of the Finance and Administrative Sub- Committee of the National Association of Local Authorities of Ghana (NALAG) in
    2000.
    Observations
    Reducing poverty in the Upper East Region
    In his response to how poverty can be reduced in the Upper East Region, the nominee informed the Committee that poverty is endemic in the region as a result of ignorance and lack of education. He explained that due to lack of education and ignorance, the people in the region are unable to take advantage of the few opportunities that are available. He however conceded that the region also lacks economic opportunities which
    contribute to the level of poverty it is experiencing.
    He informed the Committee that he would assist the Minister to formulate policies and programmes that would take advantage of the numerous interventions by the Government towards alleviating poverty in the region. He assured the Committee that he would bring his experience to bear on his work to help improve the condition of the people in the region.
    Facilitating girl-child education in the Region
    The nominee informed the Committee that when he took office as the DCE of the Builsa District in 1990, girl child enrolment was very low, a situation he found to be very disturbing. He disclosed that he set up a committee to sensitize the communities in the district on the need to educate girls and he stated that the work of the committee increased enrolment of girls tremendously. He said as a result of the achievement, the Canadian International Development Agency (CIDA) honoured him with a plaque.
    He stated however, that he has noted that enrolment of girls in the district has slightly declined as a result of migration of girls to the southern part of the country and the phenomenon of early marriages.
    Maintaining peace in Bawku
    In his response to a question on how he would assist the regional Minister to maintain the prevailing peace in Bawku, the nominee acknowledged the hard work of H. E. the President and the former Regional Minister, Hon Mark Woyongo in achieving peace in the area.
    He said it is, therefore, prudent that the current Administration duly consulted Hon Mark Woyongo to assist in the maintenance of peace in Bawku. He assured the Committee that he would assist the Minister to sustain the progress to ensure progressive development to take place.
    Agenda for the region
    In response to a question on notable projects for the Upper East Region under the Better Ghana project, the nominee informed the Committee that some of the notable projects include the construction of a regional hospital and the construc- tion of irrigable dams under the Savanna Accelerated Development Authority (SADA) initiative.
    He said the construction of dams is to utilize perennial spillage of water from the Bagre Dam in Burkina Faso and other water bodies to boost food production in the region.
    Recommendations to the Ghana Audit Service
    The nominee informed the Committee that as an auditor, one has to hold himself in high esteem and be of high moral conduct, among others in order to have oversight responsibility over others. He would therefore, submit a number of recommendations to the Service before his exit from same.
    One of such recommendations will be for the Service to intensify measures to implement performance appraisal of employees. Other recommendations would include setting performance targets and signing performance management agreements with employees to ensure quality service delivery.
    He stated that these recommendations would assist the Audit Service to maintain its status as one of the leading supreme audit institutions.
    Continued occurrence of malpractices among the MDAs
    In response to a question of why malpractices continue to recur in the Auditor-General's Reports, the nominee responded that the situation was due to the fact that the Auditor-General was handicapped. He explained that the Ghana Audit Service Act provides for the setting up of the Audit Recommendation Implemen-tation Committees (ARICS) for the implementation of audit findings.
    He, however, noted that the committees have not been effective. According to him, the situation has arisen because the membership of the committees includes financial controllers who may be subjects of adverse findings. He opined that when there is an adverse finding against such officials, the other members are disabled from insisting on the implementing recommendations against the said officials.
    He also stated that even though article 187 (6) of the 1992 Constitution empowers Parliament to set up a Public Interest Committee to go into matters to address concerns in the Reports, Parliament has never set up that body. He agreed to the suggestion that heads of department should report all criminal findings to the police for investigation and possible prosecution to help sanitize the system.

    Recommendation

    The Committee recommends that the House approves by consensus, the nomination of Mr Daniel Awenyue Syme as Deputy Regional Minister-designate for Upper East Region.
    Mr Speaker 11:35 a.m.
    Any seconder?
    Mr Alfred K. Agbesi (NDC -- Ashaiman) 11:35 a.m.
    Yes, Mr Speaker, I rise to support the Motion and to urge the House --
    Mr Speaker 11:35 a.m.
    Second or support?
    Mr Agbesi 11:35 a.m.
    Mr Speaker, I rise to second the Motion and to urge all of us to do the same.
    Mr Speaker, by the Constitution under which the Vetting Committee was asked to do its duty, the President nominated all these Deputy Ministers to be in charge of the various regions of the country.
    By the Constitution again the President is to assign them functions that they must perform in order to push their regions forward in terms of development, job creation, peace and all we want in this country.
    The nominated persons appeared before the Committee, they satisfied the Committee and at the end of the day, all of them were recommended to this House be to approved by consensus.
    Mr Speaker, it tells us that the President in nominating these persons saw in them the qualities that they must exhibit in order to move this country forward.
    Mr Speaker, Mr Samuel Yaw Adusei, the Deputy Minister-designate for the Ashanti Region spoke on the issue of the implementation of the National Forestry Plantation Programme. The nominee told the Committee that under this programme, about 4,500 people had been employed.
    One of the principles under which His Excellency, President John Mahama, wants to rule this country is job creation. Under this programme, 4,500 people have been employed and another 4,500 hectares of land has been put under cultivation. Agriculture, one of the pillars of our administration is being bolstered by this programme and the Minister-designate says that if he is given the nod, he would pursue this programme and more people would be employed, more hectares of land would be cultivated.
    Mr Speaker, it is in this vein that the Committee recommends that we should approve him by consensus.
    Mr Speaker, all other nominees also spoke on various aspects of the development of the nation. One other nominee, Justice Samuel Adjei for the Brong Ahafo Region -- This nominee told the Committee that in the absence of His Minister, wherever the Hon Minister may be, he will make sure that he reaches him for direction as to what to do.
    Ms Laadi A. Ayamba (NDC -- Pusiga) 11:35 a.m.
    Thank you, Mr Speaker, for giving me the opportunity.
    Mr Speaker, I rise to support the nomination of the Deputy Ministers who have been vetted accordingly. Among the Deputy Ministers nominated are two women and it is quite interesting to note that there is a Regional Minister who is a
    woman and we have a Deputy Regional Minister again being a woman and I think it is a big feather in the cap of all women of Ghana, not only the National Democratic Congress (NDC) and that, the Government has done us very good because this will help us assess and come to terms with the fact that what men can do, women can do better and I hope and pray that these two women are going to perform to the letter.
    I congratulate them and wish the two of them the best.
    This Deputy Minister who has been nominated has spoken about the Kotokoraba Market which has been long overdue, and being a woman who had always and many a time been to the market, I am so happy she has spoken about it and I wish that she expedites action in going in to ensure that the market is done and done fast.
    Congratulations to her.
    Mr Speaker, let me touch on Hon Queenstar Sawyerr, who is also a Member of Parliament. I would want to say a big bravo to her. She is here, she is someone who has actually pursued the interest of women. She has participated and risen to this leadership position in Parliament. Now that she has been given this chance, I hope she is going to encourage more women to make sure that they join us, not necessarily in this House, but in all leadership discussions and activities in the region, to come up and most probably, become like her.
    She has spoken of how to support women to, at least, alleviate poverty and I know she can do it. I hope she is going to work hand in hand with all the powers that be, for instance, Microfinance and Small Loans Centre (MASLOC) and other Non-
    Government Organisations(NGOs) to support our women in the markets to ensure that, at least, they come up as much as we can.
    Mr Speaker, I support the Motion and urge all of us to make sure that we support it so that they would go through.
    Thank you, Mr Speaker.
    Question put and Motion agreed to.
    Resolved accordingly.
    Mr Speaker 11:35 a.m.
    Accordingly, the House has approved of the nomination of the following as Deputy Regional Ministers --
    1. Mr Samuel Yaw Adusei
    2. Mr Justice Samuel Adjei
    3. Mrs Queenstar Pokua Sawyerr
    4. Ms Mavis Ama Frimpong
    5. Mr Isaac N. Djanmah Vanderpuye
    6. Mr Daniel Awenyue Syme
    7. Mr Abu Kasangbata
    8. Mr Francis Ganyaglo
    9. Mr Alfred Ekow Gyan
    Hon Members, on your behalf, I con- gratulate all of them.
    Dr Kunbuor 11:35 a.m.
    Mr Speaker, if we could take item number 7.
    Mr Speaker 11:35 a.m.
    Hon Members, item number 7 on the Order Paper -- Minister for Youth and Sports?
    Hon Members, before we move that Motion, there is a Paper to be laid on the Order Paper Addendum.
    PAPERS 11:35 a.m.
    Mr Speaker 11:35 a.m.
    Item number 7 on the Order Paper -- Minister for Youth and Sports?
    ANNUAL ESTIMATES 11:35 a.m.
    Minister for Youth and Sports (Mr Elvis Afriyie-Ankrah) 11:35 a.m.
    Mr Speaker, I beg to move, that this Honourable House approves the sum of GH¢53,872,871 for the services of the Ministry of Youth and Sports for the year ending 31st December,
    2013.
    Mr Speaker, I would want to make a few interventions.
    The general administration of the Ministry is to undertake its task of policy formulation, co-ordination, monitoring, supervision and overall management of all programmes and projects being implemented under the sector. The Ministry will accordingly integrate youth and sports into a development process and refocus effort on youth training, empowerment and employment as well as the development and promotion of sports in the country.
    Chairman of the Committee (Mr Kobla M. Woyome) 11:55 a.m.
    Mr Speaker, I rise to support the Motion, that this Honourable House approves the sum of GH¢53, 872,871.00 for the services of the Ministry of Youth and Sports for the year ending 31st December, 2013.
    Mr Speaker, in doing so, I present the Report of the Committee.
    Introduction
    In accordance with article 179 of the 1992 Constitution, the Hon Minister for Finance, Mr Seth Terkpeh presented the Budget Statement and Economic Policy of the Government for the 2013 financial year to the House on Tuesday, 5th March 2013. Pursuant to Order 140(4) of the Standing Orders of the House, the Hon Speaker referred the annual budget estimates of the Ministry of Youth and Sports to the Committee on Youth, Sports and Culture for consideration and report.
    Subsequently, the Committee met with the Hon Minister for Youth and Sports, Mr Elvis Afiriyie-Ankrah and his technical team on Wednesday, 20th March, 2013 and considered the referral.
    The Committee expresses its apprecia- tion to the Hon Minster and his technical team for their co-operation.
    Reference documents
    The Committee availed itself of the following reference documents during its deliberations:
    i. The 1992 Constitution of the Republic of Ghana.
    ii. The Standing Orders of the Parliament of Ghana.
    Chairman of the Committee (Mr Kobla M. Woyome) 11:55 a.m.
    iii. The Budget Statement and Economic Policy of the Government of Ghana for the 2012 financial year.
    iv. The 2012 annual budget estimates of the Ministry of Youth and Sports.
    v. The Budget Statement and Economic Policy of the Government of Ghana for the 2013 financial year.
    3.0 Mission Statement
    The Ministry of Youth and Sports is responsible for the formulation, implementation, co-ordination as well as monitoring and evaluation of youth and sports polices in the country.
    Implementing departments and agencies
    Four main agencies and institutions are responsible for the implementation of the policies and programmes of the Ministry.
    These are:
    i. The National Sports Authority
    (NSA).
    ii. The National Sport College -- Winneba (NSC -W).
    iii. The National Youth Authority
    (NYA).
    iv. Ghana Youth Employment and Entrepreneurial Development Agency (GYEEDA).
    Policy objectives
    The broad policy objectives of the Ministry are to:
    i. develop a comprehensive sports policy.
    ii. ensure a co-ordinated implemen- tation of a new youth policy;
    iii. develop and retain human resource capacity at the national, regional and district levels;
    iv. Deepen ongoing institutionali- sation and internalisation of policy formulation, planning, monitoring and evaluation systems at all levels; and
    v. ensure the reduction of new HIV and AIDS/STIs/TB transmis- sions.
    Performance for year 2012
    A total amount of fifty-four million, two hundred and forty-four thousand, one hundred and seventy-eight cedis (GH¢54,244,178.00) was approved for the programmes and activities of the Ministry of Youth and Sports for year 2012. The breakdown is as follows:
    GoG -- GH¢ 31,165,965.00
    IGF -- GH¢ 187,210.00
    Donor -- GH¢ 891,003.00
    ABFA -- GH¢ 22,000,000.00
    However, at the end of December 2012, actual expenditure was GH 240,993,010.76. The overexpenditure is attributed to an amount of GH¢199,311,753.00 released through the Ministry of Youth and Sports to Ghana Youth Employment and Entrepreneurial Development Agency (GYEEDA) for the payment of arrears due beneficiaries of the programme.
    During the year under review, the Ministry developed and promoted a number of activities and achieved the following:
    i. The Black Stars qualified and participated in the 2012 African Cup of Nations Tournament.
    ii. The Black Princesses partici- pated in the FIFA U-20 Women's World Cup in Japan while the Black Maidens won the Bronze Medal in the FIFA U-17 Women's World Cup Tournament in Azerbaijan.
    iii. Training courses were organised on coaching, refereeing, sports medicine and administration to improve the technical knowl- edge-base of various stake- holders.
    iv. Ghana hosted and participated in the 2nd Edition of the ECOWAS Games in Accra and emerged the overall winners.
    v. (825) unskilled youth were enrolled in all the youth leader-
    ship and skills training institutes to undergo skills training.
    vi. The process of migrating GYEEDA staff into the Public Service commenced with inter- views by the Public Service Commission (PSC). Conditions of service and scheme of service were also developed by the PSC.
    vii.A head count was undertaken to ascertain the number of beneficiaries on GYEEDA's payroll and a biometric payment system is being piloted in the Eastern Region to sanitise the payroll.
    7.0 Budgetary allocation for year 2013
    The Ministry of Youth and Sports has been allocated a total amount of GH¢ 53,872,871.00 made up of GH53,639,101.00 as GoG and GH¢233,770.00 as IGFs. The table below indicates the breakdown:

    SPACE FOR TABLE - PAGE 4 -
    Mr Speaker 11:55 a.m.
    Hon Members, let us have order; the Hon Ranking Member has the floor.
    Mr I. K. Asiamah 11:55 a.m.
    Mr Speaker, if not for the respect I have for you and your high office as somebody who has been here all these years, one of the “Mugabes” in this House, I would have called for a rejection of their budget for this year.
    Mr Speaker 11:55 a.m.
    Hon Members, I am not going to tolerate any disorder in the House. Let us listen to one another; if you have a point of order, make a legitimate point of order.
    Mr I. K. Asiamah 11:55 a.m.
    Mr Speaker, as I said, we gave the Ministry GH¢53,165,965 for the year 2012. Mr Speaker, the total expenditure for the year 2012 was GH¢240,993,010. A whopping difference of GH¢187 million. Mr Speaker, this is over over-expenditure; this is highly unacceptable; this is total financial indiscipline that should not be condoned by this House.

    Mr Speaker, this is dangerous. As I speak, not a single document has been produced by the Ministry and when we asked for it, the Hon Minister indeed, assured us that they were going to make that available the following day.We sat on Friday, the following day, it never came. As we speak, not a single document has been produced to the Committee. [Interruption.] So, where did the money go? Where is the money Mr Speaker? Who have spent it under what circumstance?[Interruption.]
    Mr Alex Cheremeh 11:55 a.m.
    On a point of order.
    Mr Speaker, the Hon Member is misleading the House. It is the Auditor- General who is supposed by law to audit Ministries and departments and submit it to the House.
    Mr Speaker 11:55 a.m.
    Hon Member, you are right but if a Committee goes to examine the estimates of a Ministry and they asked for information -- And the Hon Member is saying that they sat over the weekends -- And it was not provided and he is raising the issue, I do not see how he is out of order.
    Mr I. K. Asiamah 11:55 a.m.
    Mr Speaker, will I be right, legitimately so, as a concerned Member of this House, somebody who has been elected here to protect the public purse, somebody here to fight for the common interest of Ghanaians, I demand -- honourably, sincerely, honestly that indeed, the Ministry produces to us those documentations before we go further? Should I do that Mr Speaker?
    Mr Speaker, I think as a House, we need to be more concerned about how the poor taxpayers' money is spent. That is serious; Mr Speaker, we are here being paid to protect the poor Ghanaian's interest and that is the more reason I will crave your indulgence, if you will allow the House to maybe, temporarily suspend to allow the Ministry produce the documents and every single supporting document to prove the expenditure or otherwise.
    Mr Speaker, let me touch on other germaine issues that came up. Mr Speaker, when indeed, the late President came to this House in 2009, he did admit that he had inherited a Sports' Bill that was available from the last regime -- that is 2007/2008 that was prepared by the last regime and he was going to ensure its passage by this august House. Mr Speaker, as we speak, five years now, nothing has been done to that Sports Bill.
    Mr Speaker, we are so passionate about sports, we enjoy football, boxing, athletics, all the sporting disciplines, Mr Speaker, we enjoy them. My concern is that we do not even have a proper modern legal framework to govern sporting activities in this country. Mr Speaker, that is most unfortunate and it should be rectified and that is why some of us feel that by now, those academies we are talking about, sports infrastructure, sports across board, districts, regional level, we should have now had a law to regulate all those sporting disciplines.
    We do not have it, and that is most unfortunate. Mr Speaker, that is why most of us are concerned when the Ministry is not prudent in the way it manages its resources. Mr Speaker, as we speak now, and it is not available here -- go to our distr icts, our communities, we are developing at a faster rate in terms of buildings, individual homes but without playing grounds.
    Mr I. K. Asiamah 11:55 a.m.
    Mr Speaker, that over-expenditure alone could have built us about 30 decent sports stadia with the capacity of 20,000, as they promised in their 2008 Manifesto in our district capitals. We could have built 30 of those sport stadia in our districts.
    Mr Speaker, on the youth front, I remember, we had the National Youth Policy that was given Executive approval in the year 2008. So, on the assumption of power of the National Democratic Congress (NDC) III, Mr Speaker, we were told, indeed, His Excellency the President who was then the Vice President, hurriedly went and lunched the youth policy they had inherited without an action plan.
    There was no action plan, Mr Speaker -- and they went ahead, as we speak now -- last two years, when we met the National Youth Authority, they told the Committee that they had an action plan. Mr Speaker, but just last week, they indicated to us that they had now secured some funding to go and produce some action plan for the youth.
    So, without timelines, without indica- tors, where are you going? That is dangerous, Mr Speaker.
    Paragraph 8.1.2 talks about— it is an observation we have made and I would want to quickly go through that -- Giving support, giving recognition and also respecting the role and contributions of corporate entities in our developmental effort. When you go through this paragraph, it says that the Ministry will complete the 20 multi-purpose courts which are being constructed.
    I think, let us admit certain things as a Ministry. Those multi-purpose courts he is talking about, these are being funded,

    sponsored by AngloGold Ashanti. So, at least, the Ministry should appreciate, acknowledge the contributions being paid by sponsors, the private sector. Ghana went to the World Cup for the first time through the contributions of the private sector, and kudos to Hon Yaw Osafo Marfo for that ingenuity, when for the first time, he brought the private sector on board.

    In 2006, for the first time, (then I was the Chairman of this Committee) the Black Stars were receiving bonuses of US$10,000, US$12,000 in our history. We paid them right there, right there. Hon Papa too is here, and he will testify to that. So, let us acknowledge and appreciate the contribution of the private sector when they do well because without them, I do not think we can move forward as a nation. It is critical that we appreciate the contribution of the private sector --
    Mr Speaker 12:15 p.m.
    Hon Asiamah, how long do you want to contribute? [Laughter.]
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, as long as you wish.
    Mr Speaker 12:15 p.m.
    Hon Member, kindly start winding up.
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, so what I would want the Ministry to do now, is to further engage the Committee, so that we get to the bottom of the matter. Hon Afriyie Ankrah is here and I hope he has taken note of all the concerns I have raised. I know he has just taken over from his predecessor at the Ministry, so, please, he should get to the bottom of the matter, let us resolve it, so that Ghana will move forward.
    We are concerned; he should go to the nooks and crannies of this country; we do not have sports facilities.
    Let me end by saying that this is the Report of a Committee of Inquiry into the August, 2011 All Africa Games in Maputo, Mozambique. This is a very damning damaging report.
    Committee of Inquiry that came from the Ministry about our participation in Maputo All African Games. Mr Speaker, corruption is what? Misappropriation, individual irresponsibility contained in this report. I tender this one here as an evidence. That is why I have it here. I am not just saying it. Please, I have the report here, which cites so many people from the Sports Council, their names are mentioned here. I do not want to mention anybody's name but their names are mentioned here. The irony of it is that, even athletes kids—
    Mr Speaker 12:15 p.m.
    Will you furnish me with a copy of the Report?
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, yes, it is here. I will hand it over to you; it is here.
    Kits for athletes, sports wears, have all been squandered, embezzled by officials who should know better. So, that is why I am advising the Minister that we need to ensure more prudence in the Ministry of Youth and Sports and that Ministry has suffered too many scandals
    -- 12:15 p.m.
    Mr Kobena Mensah Woyome 12:15 p.m.
    — rose —
    Mr Speaker 12:15 p.m.
    Hon Chairman, do you have a point of order?
    Mr Woyome 12:15 p.m.
    Mr Speaker, yes, I do. I do have.
    About this particular report he is referring to, I am aware of it. I actually heard about it and I went further to investigate and what I noticed was that, yes, the Hon Minister then instituted a panel to look into the matter. A report was presented and he further directed the report to the Audit Service for their input.
    They completed the work and had written to those cited to respond and so, this is the stage at which they have got to. So, the work is still on-going to prosecute those found culpable. So, it is not as if anything has been shelved or hidden and nothing is being done about it.
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, it is not an NDC-NPP matter; it is Parliament making sure that —
    Mr Speaker 12:15 p.m.
    Hon Member, continue. He is virtually confirming the point that there is some problem with the Maputo Games.
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, you have trained me so much well in this House and I would not deceive this House.
    Mr Speaker 12:15 p.m.
    Hon Member, do not bring me into the debate. [Laughter.]
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, so that is why I am saying that the Ministry has suffered so much scandal, scandals over the years. Scandals galore at the Ministry and this is about the destiny of this country.
    It is about the youth, and that is why I urge the Hon Minister who relatively is a young man though he is past 40 years but at least, we give him that credit of being a young man to ensure that there is prudence at the Ministry, so that there is value for money at the Ministry, and we prepare adequately the future of this country and ensure that Ghana will benefit.
    The World Cup, what happened in South Africa, the scandal that went on there, close to about US$19 million. And when we went through it, the estimates, we found an amount of GH¢6 million as part of the expenditure on Black Stars in
    Mr Speaker 12:15 p.m.
    Hon Minister for Information and Media Relations, do you have a point of order?
    Mr Mahama Ayariga 12:15 p.m.
    On a point of order.
    Mr Speaker, the Hon Member in his argument did present a report, which you requested for and received. The Hon Chairman of the Committee indicated that this was an ongoing investigation. And that the parties involved have been requested to respond to allegations made against them individually. To ask for your direction, having received the report at this stage, is it intended that it be captured as part of the Hansard of this House —
    Mr Speaker 12:15 p.m.
    Hon Member, an Hon Member on the floor made a statement and made a reference to a certain report. I have to decide whether to allow him to go in that direction or not. That was why I asked him and he made the report available to me. I can tell you that the report is damning. Without taking part in the debate, corruption is corruption and it must be fought.
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, thank you for saving me.
    Mr Speaker 12:15 p.m.
    Hon Member, I was going to ask him -- fortunately, you are part of the Government, go and look for the report and then deal with those who have been mentioned in it.
    Hon Member, conclude, conclude. Your last sentence.
    Mr I. K. Asiamah 12:15 p.m.
    Mr Speaker, my last sentence is that thank you for saving me from misinformation. That is my last sentence.
    Thank you and God bless you.
    Mr Pele Abuga (NDC -- Chiana/ Paga) 12:25 p.m.
    Mr Speaker, in contributing to support the Motion to approve the estimates of the Ministry of Youth and Sports, I wish to make some few comments before I go into the substance.
    Mr Speaker, I am taking a cue from the Majority Leader, Hon Benjamin Kunbuor, who had an occasion to say that in trying to make progress as a country, we need not recount what happened earlier. But Mr Speaker, in order to throw light on what is happening now, there are times when it is very necessary to go back into history.
    Mr Speaker, a cursory glance at the various budgets since 2006 would reveal that beneficiary allowances or compensa- tions have never been captured in the budget. Mr Speaker, I would want to read with your permission, page 158, column 711 of the 2007 Budget Statement, which was read by Hon Baah-Wiredu, the then MP and Minister for Finance and Economic Planning:
    “Mr Speaker, the target of the programme is to create half a million jobs in three years from 2006-2009. Government therefore made provi- sion from the District Assemblies
    Common Fund, GETFund, Road Fund and HIPC Fund and a percentage of the Service and Investment from 2006 Estimates of the MDAs to support the implementation, together with the funds that would accrue from these funding agencies.”
    Mr Speaker, if you go and look at the estimates of 2007, you would not see any item like NYEP provided for in that budget.
    Mr Speaker, it is also interesting to note that an amount of over GH¢155 million was spent as compensation for beneficiaries in 2006/2007. Mr Speaker, the GH¢186 million that the Hon Member is alluding to is an amount that was utilised for the payment of compensation for beneficiaries.
    Mr Speaker, let me also state that even in 2007, when they stated that over the three- year period and 2008, they were going to create half a million jobs, how many jobs were created? They created only 104,000 jobs -- [Uproar.)
    Mr I. K. Asiamah 12:25 p.m.
    On a point of order.
    Mr Speaker, I thought because of making progress, we would have gone further but he is taking us back -- [Interruption] --
    Mr Speaker, paragraph 6.1, the over- expenditure was related to the GYEEDA Programme and he was in charge of it and as we speak, not even a single document has been produced to justify this expenditure by his outfit -- [Interruption] --
    Yes, Mr Speaker, let us make progress. He is my Colleague, I respect him. This amount we are talking about, Mr Speaker, paragraph 6.1 attributes to the over- expenditure to his outfit, GYEEDA and as we speak, not even a single document has been produced by him. So, what is he talking about? Mr Speaker, he should justify it. How many people have been recruited? We do not even know; no document!
    So, he should not venture into those areas of numbers because he has failed to produce any single document from his outfit. That is it. So, please, Mr Speaker, let us make progress. I would want you to guide him accordingly, so that we make progress. That is my advice to you. Thank you.
    Mr Abuga 12:25 p.m.
    Mr Speaker, I am determined that we would make progress. In that determination, I would want to emphasise that the Hon Member should be aware that the amount has been captured in the Report of the Committee -- [Interruption.] I -- Page 3 of the Report indicates and Mr Speaker, with your permission, I beg to read:
    “The over-expenditure is attributed to an amount of GH¢199 million released through the Ministry of Youth and Sports and Entre- preneurial Development Agency for the payment of arrears due to beneficiaries.”
    Mr Speaker, if the Hon Member on the other side wants to know the details of how much went into each model, which they failed to do as well in 2007, he can come back to this House with an appropriate Question and the allocation to each model would be furnished him --
    Mr Speaker 12:25 p.m.
    Hon Member, I thought that you would veer away and make progress, so that we can make progress? I want us to make progress.
    Mr Abuga 12:25 p.m.
    Mr Speaker, I would try to let us make progress.
    Mr Kwaku Agyeman-Manu 12:25 p.m.
    Mr Speaker, my Hon Friend, the former Chief Executive of the National Youth Employment Programme (NYEP) has said just now that if you care, you should request for the action plan. Mr Speaker, I care and I would therefore through you demand that that action plan be laid in this House tomorrow morning.
    Thank you Mr Speaker.
    Mr Speaker 12:25 p.m.
    Hon Member, would you furnish the House with a copy of the action plan?
    Mr Abuga 12:25 p.m.
    Mr Speaker, I am sure that if a formal request -- [Uproar.]
    Mr Speaker 12:25 p.m.
    Hon Member, I am making a formal request.
    Dr Kunbuor 12:25 p.m.
    Mr Speaker, I certainly have taken note of your ruling on this matter but because this is a House of procedure, I just wanted your guidance whether a Member interrupting on a point of order can make a substantive demand for a Paper to be laid --
    Mr Speaker 12:35 p.m.
    Hon Majority Leader, it is the practice of the House that where you quote from a document or you allege something, they either ask you for the source or ask you to produce evidence or to substantiate the statement that you have made on the floor of the House. I think that what the Hon Member for Dormaa Central (Mr Agyeman-Manu) is demanding is that he has made a statement with regard to the action plan on the youth policy and he wants him to substantiate it; and by so doing, he said the document was there.
    He said that the document was there and that if they made a request, he would make it available. It is on the basis of his own assertion that I was asking him to make that document available.
    Dr Kunbuor 12:35 p.m.
    Mr Speaker, that is so. My simple question was just to be guided, whether when an Hon Member rises and it is not clear whether the Hon Member is rising on a point of information or a point of order, it can tr igger off these consequences, just so that we would be guided for the future.
    Mr Speaker 12:35 p.m.
    Hon Majority Leader, all of you deviate from the rule; it is for the Chair to find exactly what the Hon Member wants. In my opinion, my understanding is that he wants the Hon Member to substantiate the statement that he is making, that there is an action plan, especially in this case when the Hon Member asserted that if we cared, he would make it available and that he was part of the drawing of the action plan.
    So, in any case, this is a House of records; this is a House of debate and we would want our debate to be enriched. So, any information that would enrich our debate, we should make it available to Hon Members. The Hon Asiamah has provided a report of a committee of
    enquiry into the August, 2011 All-Africa Games in Maputo, Mozambique. He has enriched the debate; he has made the information available. So, if you also have to make information available to the House to enrich the debate and to inform the House, so that when we speak on an issue, we know what we are talking about, I think that is legitimate for him to demand.
    Mr Abuga 12:35 p.m.
    Mr Speaker, by your direction, the action plan is available and it should be made available to the Clerks- at-the-Table tomorrow.
    Mr Speaker --
    Mr Speaker 12:35 p.m.
    Please, wind up.
    Mr Abuga 12:35 p.m.
    The Hon Member also raised a number of issues. But I think that what can save the situation where amounts are perennially spent on the youth employment programme while it has not been budgeted in the annual budget estimates, is for us to have a very affordable, an action plan and a financial framework that enable the programme to stand on its feet.
    Unless we have a very credible financial framework put in place, it would be very difficul t for the programme to spend money outside or with in the budget fr amework. Perennially, it would create this situation where Hon Members would want to find out why such amounts have been spent outside the budget.
    Mr Speaker --
    Mr Speaker 12:35 p.m.
    Hon Member, conclude.
    Mr Abuga 12:35 p.m.
    Mr Speaker, let me also say that the sports achievements of this Government are very formidable --
    Mr Speaker 12:35 p.m.
    Conclude, conclude.
    Mr Abuga 12:35 p.m.
    For the first time in the history of this country, the Under-20
    football team was able to win the World Cup -- [Hear! Hear!] -- beating Brazil.
    Mr Speaker 12:35 p.m.
    Your time is up.
    Hon Members, that brings us to the end of the --
    rose
    Mr Speaker 12:35 p.m.
    Yes, are you contribu- ting? I would want to call the last person to contribute from your side. What did he say?
    Dr A. A. Osei 12:35 p.m.
    Mr Speaker, he said that he had a copy of an action plan. In the estimates that we are about to approve --
    Mr Speaker 12:35 p.m.
    Hon Member, we have past there. He says he is going to produce it. Hon Member, when the document is produced, you can make reference to any other document that you have.
    Yes, the Hon Member for Tano North.
    Ms Freda Akosua O. Prempeh (NPP - - Tano North) 12:35 p.m.
    Mr Speaker, I rise to support the Motion, that this Honourable House approves the sum of GH¢53,872,871.00 for the services of the Ministry of Youth and Sports for the year ending 31st December, 2013.
    Mr Speaker, before I make my submission, permit me to congratulate the Blacks Stars for that splendid performance over the weekend --
    Mr Speaker 12:35 p.m.
    Hon Member, I have a Statement to congratulate the Black Stars but I sat on it because we want to give priority to the Business of the House. When the Statement comes to be made, then Hon Members could contribute to it. So, Hon Member, let us talk about the estimates for the Ministry of Youth and Sports.
    Mr Speaker 12:35 p.m.
    Mr Speaker, my good Friend on the other side told us that they used the money to pay some beneficiaries. If they used the money to pay some beneficiaries, we are asking them a simple question.
    The Committee requested that they bring us a detailed summary of how the money was disbursed. I do not think the Committee asked for too much and I am surprised my good Friend from the other side is trying to defend the situation.

    Mr Speaker, apart from the fact that they over-spent their budget, we noticed in the budget estimates that they still have arrears of over GH¢863,000 to pay for supplies. Mr Speaker, we were made to understand that the supplies were to pay for furniture and other things.

    Mr Speaker, in the Report, they made us to understand that they were going to develop colts football. We are all lovers of sports; we love football and we want to see our football grow from colts' football to the national team. I hope this is not going to be a nine-day wonder and they are not going to leave it on the shelf but they would rather go into it and develop colts' football. This is because I know there are a lot of people who are into football.

    I started running a football team and I know how it is. [Uproar!] I know the managers of colts' football. I know how much they spend. [Interruption.] [Some Hon Members: Name of the team.] “Freedom 11”. I know how much they spend on the team. So, if they have made provision to develop colts' football, I urge the Hon Minister and the Ministry to take keen interest in that area.

    Mr Speaker, I would want to touch on the construction of the Cape Coast Sports Stadium. Mr Speaker, with your permission, I would want to read from the Sessional Address --
    Mr Speaker 12:35 p.m.
    Hon Member, I have been listening to you for a while. Your contribution should be linked to the estimates.
    Ms Prempeh 12:35 p.m.
    Mr Speaker, my contribution is linked to the estimates. This is because right from 2009, 2010, 2011, 2012, they only change the name, they twist and turn, that “we are going to start the construction of the Cape Coast Sports Stadium”. When are they going to start, what is the cost involved, how much has
    been budgeted for the Cape Coast Sports Stadium?
    These are some of the questions that we have to ask ourselves. That was why I wanted to seek your permission to read from the Sessional Address by the late President and the Budget Statement for 2010, 2011 and 2012 and urge and challenge the Hon Minister to take active interest in this particular stadium and see to the completion of it. This is because it appears in the Budget Statement from 2010
    -- 12:35 p.m.
    Mr Speaker 12:35 p.m.
    Hon Member, are you not interested in Duayaw Nkwanta Sports Stadium? [Laughter.]
    Ms Prempeh 12:35 p.m.
    Mr Speaker, I am very much interested because the National Democratic Congress (NDC) promised us in their manifesto in 2008, that they were going to construct 20,000-seater capacity stadium in all the district capitals. We have seen nothing like that. They also promised they were going to construct 50,000-seater capacity stadium in all the regional capitals. We have not seen anything like that and I would want to see a stadium constructed in my district --
    Mr Speaker 12:35 p.m.
    Hon Member, conclude; that is why I have given enough time to the Ranking Member.
    Ms Prempeh 12:35 p.m.
    Mr Speaker, in concluding, I would also want to remind the Hon Minister that the Legon Stadium is there and that he should also take it more seriously --
    Mr Speaker 12:45 p.m.
    Hon Member, your time is up.
    Ms Prempeh 12:45 p.m.
    Mr Speaker, with these few words, I urge this House to approve the budget for the Ministry of Youth and Sports. [Hear! Hear!]
    Mr Speaker 12:45 p.m.
    Hon Member for Tano North, thank you very much.
    Hon Minister, do you want to wind up or I should put the Question?
    Mr Afriyie-Ankrah 12:45 p.m.
    Mr Speaker, I would like to use this opportunity to thank Hon Members for their keen interest in the sector, which has been manifested in the vigorous debate and discussions. I believe that at the end of the day, we are all looking at the national interest.The issues that they have raised, I have taken serious note of them.
    Some of them are things that I am already working on. For instance, the Maputo Report. Our lawyers would tell you that there is the principle of audialteram partem and it is important that when people are accused, you give them the opportunity to respond. We have given them the opportunity to respond by the end of this month, after that then we would move on to the next stage.
    I would want to assure this House that that report and all other reports that are within the domain of the Ministry, action would be taken on them and I hope that I can count on the support of this Ministry when the time comes to take action in the national interest.
    Mr Speaker 12:45 p.m.
    Thank you very much, Hon Minister.
    That brings us to the end of the debate.
    Question put and Motion agreed to.
    Resolved:
    That this Honourable House approves the sum of GH¢53,872,871 for the servicess of the Ministry of Youth and Sports for the year ending 31st December, 2013.
    Dr Kunbuor 12:45 p.m.
    Mr Speaker, we can take item number 11 while we arrange the completion of some committee reports.
    Mr Speaker 12:45 p.m.
    Chairman of the Subsidiary Legislation Committee, item number 11.
    Suspension of Standing Order 80 (1)
    Chairman of the Subsidiary Legisla- tion Committee (Mr Osei B. Amoah) 12:45 p.m.
    Mr Speaker, I beg to move, that notwith- standing the provisions of Standing Order 80 (1) which require that no Motion shall be debated until at least, forty-eight hours have elapsed between the date on which notice of the Motion is given and the date on which the Motion is moved, the Motion for the adoption of the Report of the Committee on Subsidiary Legislation on the Ferrous Scrap Metals (Prohibition of Export) Regulations, 2013 (L.I. 2201) may be moved today.
    Alhaji Amadu B. Sorogho 12:45 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    Resolved accordingly.
    Mr Speaker 12:45 p.m.
    Item number 12 on the Order Paper. Let the Chairman of the Committee amend the terms of the Motion as captured on the Order Paper before moving it.
    MR FIRST DEPUTY SPEAKER IN THE 12:50 p.m.
    CHAIR 12:50 p.m.
    Mr First Deputy Speaker 12:50 p.m.
    Chairman of the Committee --

    Report of the Committee on Subsidiary Legislation on the Ferrous

    Scrap Metals Regulations, 2013

    (L.I. 2201)
    Chairman of the Committee (Mr Osei B. Amoah) 12:50 p.m.
    Mr Speaker, I beg to move, that this Honourable House adopts the Report of the Committee of the Whole on the Report of the Committee on Subsidiary Legislation on the Ferrous Scrap Metals (Prohibition of Export) Regulations, 2013
    (L.I. 2201).
    Mr Speaker, in doing so, I present the Committee's Report.
    Introduction
    The Ferrous Scrap Metals (Prohibition of Export) Regulations, (L.I.2201) 2013 was laid in Parliament on 22ND February, 2013 by the Hon Minister for Trade and Industry in accordance with article 11 (7) of the Constitution. The Legislative Instrument was subsequently referred to the Committee on Subsidiary Legislation for consideration and to submit report pursuant to Orders 77 (a) and 166 of the House.
    Deliberations
    The Committee met with the Hon Minister for Trade and Industry, Mr Haruna Iddrisu and officials of the Ministry to consider the Regulations. In attendance were officials of the Drafting Division of the Ministry of Justice and Attorney-General's Department.
    The Committee is grateful to all the officials for their attendance and input in the deliberations.
    Reference documents
    The Committee referred to the following documents during the delibera- tions:
    i. The 1992 Constitution.
    ii. The Standing Orders of Parlia- ment.
    iii. The Export and Import Act, 1995 (Act 503).
    .iv. The Exportation of non-Ferrous Scrap Metal Regulations, 2010
    (L. I. 1969).
    Background
    Ferrous metals contain iron and have properties that prevent corrosion. They often contain slight quantities of other metals or other elements which produce the required properties. Globally, ferrous scrap metals are used for engineering purposes and for the manufacture of steel products such as cutting tools and drill bits. They are also used in the manufacture of cutlery, surgical instruments, engine blocks and manhole covers.
    In Ghana, ferrous scrap metals, which include steel and their alloys are mostly obtained from obsolete machinery or equipment, household steel products and packaging materials. Other sources of the metals include metal waste which contains iron, carbon, chromium, manganese, nickel, molybdenum, wolfram, silicon and vanadium.
    Research has shown that the country's scrap generation is enough to meet the demand of existing industries. In 2001, about 110,000 tonnes of scrap metal were found to be available in the country.
    There are several large scale steel manufacturers in the country such as Tema Steel, Western Castles and Western Steel and Fotgings which utilise ferrous scrap metals as their primary raw materials.
    Again, there are several small scale metal fabrications in the country such as those located at Suame and Kokompe in Kumasi and Accra respectively. These companies provide direct and indirect employment to a significant number of people in the manufacture of metal gates, coal pots and metal chairs among others.
    Notwithstanding the enormous contribution of these companies in the economic development of the country, steel companies continue to be deprived of the needed raw materials and this compels them to operate below capacity due to the inadequate supply of the raw materials in the country. This situation is as a result of the uncontrolled export of large volumes of scrap metals out of the country.
    Administrative ban
    In 1980, the Ministry of Trade and Industry placed an administrative ban on the exportation of ferrous scrap metal in an attempt to protect the local steel industry. In 2008, some flexibility was introduced to allow some quantities of ferrous and non-ferrous scrap metals to be exported and every potential exporter was required to submit an application and some specific documentation on the operations of the exporting company for consideration before being granted permission.
    “Subsequently, the Ministry intro- duced the Exportation of non-Ferrous Scrap Metal Regulations, 2010 (L.I.1969), which sought to regulate the exportation of non-ferrous scrap metals.
    Consequently, the Minister responsible for Trade and Industry in accordance with sections 12 and 13 (a) of the Export and Import Act, 1995 (Act 503) caused to be laid the Ferrous Scrap Metals (Prohibition
    Alhaji Amadu B. Sorogho (NDC -- Madina) 12:55 p.m.
    Mr Speaker, I beg to second the Motion and by so doing, make a few comments.
    Mr Speaker, the issue of ferrous scrap has been over-emphasised since 1980 as the Report rightly indicated.
    Mr Speaker, the reasons for the ban have well been catalogued by the Hon Member who moved the Motion.
    Mr Speaker, in 2008, after a series of complaints from dealers, the then Government under the New Patriotic Party (NPP) decided to relax the laws and to allow selected scraps to be exported through Ghana.
    Mr Speaker, scrap from Burkina Faso, a land-locked country had to pass through our ports and by so, doing, it allowed unscrupulous dealers to smuggle a lot of the scraps from Ghana, pass them as if they were coming from Burkina Faso and at the end of the day, what the law intended to achieve, Mr Speaker, could not materialise.
    rose
    Mr First Deputy Speaker 12:55 p.m.
    Hon Matthew Prempeh, until the Motion has been seconded, it is not before us for you to make any point of order. Allow the Motion to be seconded and then -- What do you have to say?
    Dr Matthew O. Prempeh 12:55 p.m.
    On a point of order.
    Mr Speaker, I know that until the Motion is seconded -- but to even admit this Motion is serious. Mr Speaker, it goes to the fundamental knowledge when they say the whole thing is about ferrous scrap
    metals -- ferrous is iron, and when you come to the elements forming ferrous scrap metals, they do not even mention iron. It is a serious omission that goes to the fundamental basis of it.
    Mr First Deputy Speaker 12:55 p.m.
    But you can raise the point after the Motion has been tabled; not before then. This is because it would not be before us.
    Hon Member, proceed.
    Alhaji Sorogho 12:55 p.m.
    Mr Speaker, upon request from the dealers, the Ministry of Trade and Industry decided that it was time something drastic was done about the export of these scrap materials.
    Mr Speaker, administratively, it could not happen and so, there was the need for it to be put into law. That is why, Mr Speaker, I am happy that today, the Minister for Trade and Industry has been empowered and with the passage of this into law, would enable the monitoring team to be put in place to monitor the export of ferrous scrap materials from Ghana.
    Mr Speaker, apart from the fact that it would create employment for our youth, it would also serve as the raw material base for the many metal industries that are crying for raw materials and cannot get.
    Mr Speaker, it is on this note that I urge all to support and make sure that at the end of the day, this L.I. comes into force to empower the Committee to be able to monitor and prevent our scrap from being cheaply exported to the detriment of the industries in Ghana.
    Mr Speaker, I thank you very much.
    Question proposed.
    Mr First Deputy Speaker 12:55 p.m.
    Hon Members, I would allow one from each side and then I would put the Question.
    Mr William O. Boafo (NPP -- Akwapim North) 12:55 p.m.
    Mr Speaker, I beg to contribute to the Motion on the floor.
    Mr Speaker, I wish to commend the Committee for the Report that they have submitted to the House. But Mr Speaker, I found out that the Committee has been lamenting on the under capacity of the various stake-holders in that industry.
    Mr Speaker, as a House, the Committee would have done us some great service if they had given us some figures to determine the need for the prohibition or restriction. Mr Speaker, I say this simply because in the Report, we are only given a narration of the fact that the exportation of this particular commodity is depriving the local industry of material to produce.
    Mr Speaker, we are not given the scientific basis for the determination to inform this House to take a decision whether or not to support this particular Legislative Instrument.
    Mr Speaker, it would have been necessary for us to know the volumes which are needed for local production and the volumes being exported. Mr Speaker, it may well be that lack of funds has disabled the local industr ies from maximising their production. So, Mr Speaker, I think they would have done us a great service if we were provided with these statistics.
    If the statistics were provided, we could have even come to a conclusion that a partial ban would have been good for the country in order that we do not suffer from a reciprocal attitude from other countries.
    Mr Speaker, the other issue is about the monitoring committee. I think we have institutions which can deal with this issue, and it is better for us to strengthen existing institutions to take charge of this monitoring. The Customs Division of the
    Ghana Revenue Authority is available, as well as the Border Patrol of the Ghana Immigration Service. These are institutions which are already on the field to protect this particular area of our economic activity.
    Mr Speaker, the duplication of such institutions do not help the growth in the country. Most importantly, when you consider --
    Mr First Deputy Speaker 12:55 p.m.
    Hon Minister for Trade and Industry, I would like you to pay attention, so that you can respond appropriately.
    Mr Boafo 1:05 p.m.
    Mr Speaker, especially when you consider the composition of the committee, there are a number of ex-officio members on it with just a few from the stakeholders. Mr Speaker, I wonder what time they would have to undertake this particular job aside from the official people who have been employed to undertake the monitoring of some of these areas.
    Just as I mentioned, the Customs Division of the Ghana Revenue Authority as well as the Ghana Immigration Service Border Patrol Unit -- we can have a sub- unit within that unit-- which would be in charge of this particular assignment and they would be trained in such a way to be more competent in monitoring.
    Mr Speaker, I think the duplication of the committees with existing institutions rather need to be strengthened.
    Mr Speaker, by way of observation, I looked at the principal enactment and I saw that in it, we have a provision for offences, and in that provision for offences, it is stated that anybody who contravenes the provision of any regulation made under the principal enactment would have committed an offence and the sanction provided there
    was GH¢5 million, which in terms of the conversion is 250 penalty units.
    But Mr Speaker, I see that in the Subsidiary Legislation, under the sanction column, the penalty units have been made 500 and I see a conflict. I would not have bothered if they had repeated what is in the principal. Maybe, the Minister would explain why that particular difference.
    Mr Speaker, I also find a new type of offence, which we may find difficult to define -- It states “a person who colludes and do something . . .” But Mr Speaker, what we are familiar with is conspiracy and abetment. That one too, maybe, the Hon Minister would explain why they have departed from that and brought in “head of criminal offence”.
    Mr Speaker, with these few comments, I would resume my seat.
    Mr Speaker 1:05 p.m.
    Hon Minister for Trade and Industry, could you respond to the issues raised by Hon Boafo and then the ones raised by Hon Matthew Opoku Prempeh in the course of your presen- tation.
    Minister for Trade and Industry (Mr Haruna Iddrisu)(MP) 1:05 p.m.
    Mr Speaker, thank you very much for the opportunity.
    Let me thank the Leadership and members of the Committee on Subsidiary Legislation for their very thorough scrutiny of this important piece of legislation.
    Mr Speaker, as they have rightly pointed out, we had attempted in the last decade to ban the exports of ferrous scrap abroad. The purpose has always been to provide reliable source of raw material for the steel mill in Ghana or the steel industry in particular. Those who produce iron rods, angles and others can be assured of the availability of scrap for the purpose of production.
    Mr Speaker, the stark truth is that all the steel companies in Ghana, and may I refer you to page 2 of your Committee's Report, whether it is the Tema Steel Company or Western Company or Western Steel, they struggle to get even 40 per cent of their raw material requirements in order to keep them in operation and in business. That has some debilitating effect on employment and also at some cost to the country. This is because they are compelled to import this scrap into the country when indeed, we can find them in and around the country.
    Mr Speaker, the essence of this is -- Government is elevating the adminis- trative ban into a legal ban. In times past, it was just by persuasion. We have placed a ban on export of ferrous scraps. Very recently, some scraps even got lost at the port, to which we are currently even investigating. This would now give us a hand to monitor the ban on this particular export.
    Mr Speaker, I am inclined even to come to this august House in the next few months or weeks to consider -- probably, I would try it at the administrative level and if we are convinced, we would come to this level. Mr Speaker, only yesterday, we were told about disruption of telecom services in Ghana attributable to cable theft, which is resulting in the export of a particular metal copper abroad, which is responsible for what we are suffering in this country.
    Mr Speaker, I am inclined to introduce an administrative ban on the export of copper to see if we can give some protection to the telecom industry and to hold persons who export it responsible and deal with them ruthlessly under the law. Mr Speaker, I agree with some of the issues raised by my Colleague, in particular when Hon Matthew Opoku Prempeh raised the issue.
    Mr Speaker, if you look at bullet point 4.0, the second paragraph, maybe, I should refer to the interpretation section -- we do have a definition of ferrous scrap metal
    Mr First Deputy Speaker 1:05 p.m.
    Hon Minister, before you resume your seat, he raised the issue the kind of reasoning to satisfy us, if you have the statistics, so that our neighbouring countries do not take this step as a means of stifling their business.
    Mr H. Iddrisu 1:05 p.m.
    Mr Speaker, I responded to that without giving exact numbers. This is because I do not want to engage in speculation. What I do know is that all the steel companies in Ghana, Tema Steel, Western Steel are all operating below 40 per cent and they do not have the minimum requirement. That means, we are potentially destroying the steel industry in the country.
    Mr Speaker, we would be compelled to import iron rods into the country at a foreign exchange cost to the State in terms of pressures put on the cedi. I do not have the exact figures but I think that this is a giant step that Government is taking to protect our steel industry and to assure them of the availability of raw materials, so that they stay in production, create employment and also easy access to the things that they would produce like iron rods, hangers and other things.
    I thank you, Mr Speaker.
    Papa Owusu-Ankomah (NPP -- Sekondi) 1:05 p.m.
    Mr Speaker, it is in respect of the issues raised by the Hon Member for
    Akropong, it is fundamental. If the Act prescribes a sanction. Regulations made by or under the authority of the Act cannot contain extension regime in excess of that proposed by the Act -- then it would be contrary to the Act. If Subsidiary Legislation is contrary to the provisions of the Act, then it cannot be passed into law.
    I have not studied the matter raised by the Hon Member for Akwapin North but I know he is a very diligent Member and also a lawyer at that. I am happy this was part of my handing over notes when I was leaving office in 2008. So, I believe that it is in the right direction.
    However, I think the House should be cautious in lettering Regulations which may be contrary to provisions of the enabling Act. Mr Speaker, I refer you to Order 166 (3a); it states
    “after each order or regulation is laid before the House, the Committee shall in particular consider (b) whether it is in accordance with the general objects of the Constitution or that Act pursuant to which it is made.”
    Mr Speaker, you know the consequences --
    Mr First Deputy Speaker 1:05 p.m.
    Thank you very much, Hon Member. I would let the Chairman of the Committee respond.
    Mr O. B. Amoah 1:15 p.m.
    Mr Speaker, the Hon Member for Sekondi and former Minister for Trade and Industry has made reference to the parent Act under “offences and penalties”.
    Mr Speaker, if you refer to Act 503, “Export and Import Act, 1995 -- the Offences and Penalties”, under section 14, talks about a fine not exceeding 500 penalty units or to a term of imprisonment not exceeding two years or to both.
    That is exactly what is in the Legislative Instrument (L.I.). So, it is not exceeding the parent Act.
    Mr First Deputy Speaker 1:15 p.m.
    With that explanation, I believe Hon William Boafo, you are all right with it?
    Mr Boafo 1:15 p.m.
    Mr Speaker, I asked for the Export and Import Act 1955, Act 503 as amended by Act 585 from the Library. And Mr Speaker, under section 14 of what I hold in my hand, it states; (a)
    “Any person who exports or imports any goods in contravention of the provision of any regulation made under section 13...”
    There are a, b, c, and d --
    “. . . otherwise contravenes or fails to comply with provisions of this Act, commits an offence and is liable on summary conviction to a fine not exceeding five million cedis or to imprisonment for a term not exceeding two years or to both.”
    Mr Speaker, if you look at the Act which converts the penalty units-- Mr Speaker, that is Act 572, fines penalty units Act, 2000. And Mr Speaker, in the second schedule, if you look at the second column where new maximum fines are GH¢5million, the second penalty units against it is 250 penalty units.
    Mr Speaker, this is my source of authority --
    Mr First Deputy Speaker 1:15 p.m.
    Hon Chairman, can you respond to the issues raised?
    Mr O. B. Amoah 1:15 p.m.
    Mr Speaker, as I said, the “offences” is defined in the penalty units, so, I am surprised that he is talking about five million old cedis and he is referring to the penalty units, which is
    now 250. So, I need to confer with him and we would give you the correct figure.
    Mr First Deputy Speaker 1:15 p.m.
    Hon Members, would it be appropriate if we should stand this down for a while, as you sort out with the Committee and the Minister as well as Hon Boafo; you sort out and come back?
    Dr Afriyie O. Akoto 1:15 p.m.
    Mr Speaker, just as a matter of information.
    If the Hon Minister for Trade and Industry were to go through his records, he would realise that for a long time, there had been consistent petitions sent by the Steel Manufacturers Association to the Ministry of Trade and Industry, complaining about the fact that there is not enough stock of raw materials, which is the scrap, for them to work.
    I would just want to bring this to the attention of the House to address the issues raised by Hon Boafo, that we need statistics to show whether indeed, there is a need for a total or partial ban. There is indeed, a need, for total ban, otherwise, the steel manufacturers would not be petitioning the Ministry of Trade and Industry consistently over the last ten to fifteen years for this legislation to come into force.
    Mr First Deputy Speaker 1:15 p.m.
    We have referred the matter for consultations. If any Member wants to be part of it, he or she should feel free to do so, otherwise, we move on and come back to it later.
    Yes, Hon Deputy Majority Leader.
    Mr Alfred K. Agbesi 1:15 p.m.
    Mr Speaker, we want to go to item number 13.
    Suspension of Standing Order 80 (1)
    Minister for Finance (Mr Seth E. Terkpeh) 1:15 p.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 80 (1) which require that
    Chairman of the Committee (Mr James K. Avedzi) 1:15 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    Resolved accoridngly.
    Airport Tax (Amendment) Bill -- Second Reading
    Minister for Finance (Mr Seth E. Terkpeh) 1:15 p.m.
    Mr Speaker, I beg to move, that the Airport Tax (Amendment) Bill 2013 be now read a Second time.
    Mr Speaker, in so doing, I wish to explain that this is a tax which has already been in existence and it does not involve an increase in the rates. All that is being done at this stage, is to assign the entire amount of revenue to be generated to the Ghana Airport Company until such time that Government decides otherwise.
    Question proposed.
    Chairman of the Committee (Mr J. K. Avedzi) 1:15 p.m.
    Mr Speaker, I beg to support the Motion and in doing so, present your Committee's Report.
    Introduction
    The Airport Tax (Amendment) Bill was presented to Parliament by the Hon Minister for Finance and read the First time on Friday, 22nd March, 2013 and referred to the Finance Committee for consideration and report in accordance with article 174 (1) of the 1992 Constitution and Order 169 of the Standing Orders of the Parliament of Ghana.

    Pursuant to the referral, the Committee met with the Hon Minister for Finance, Mr Seth E. Terkpeh, the Commissioner- General of Ghana Revenue Authority (GRA), Mr George Blankson and officials of the Ministry and GRA during the consideration of the referral.

    The Committee is grateful to the Hon Minister, Commissioner-General and officials of the Ministry and GRA for attending upon it.

    Reference

    The Committee referred to the following documents at its deliberations:

    The 1992 Constitution of Ghana.

    The Standing Orders of the Parliament of Ghana.

    Airport Tax Act, 1963 (Act 209).

    Airport Tax (Amendment) Bill.

    Background

    The Ghana Airport Company Limited is a limited liability company registered under the Companies Act, 1963 (Act 179) with the Government of Ghana as the sole shareholder. The Company is responsible for the development of all airports in Ghana. Ghana's only international airport (Kotoka International Airport) has become the hub for the West African sub-region and the increasing number of passengers and airlines are putting pressure on facilities at the airport.

    Also, the increasing demand for domestic flights is putting similar pressure on domestic airports across the country. It is the intention of Government to upgrade the facilities at the airports to higher standards. This requires massive

    investment hence the proposal to allocate 100 per cent of all airport tax to the Ghana Airport Company Limited to undertake this activity.

    Purpose of the Bill

    The Bill seeks to amend the Airport Tax Act, 1963 (Act 209) to allocate all airport tax collections to Ghana Airport Company Limited, so that the entire revenue raise can be used to develop both the international and local airports.

    Division of the Bill

    The proposed amendment to the Airport Tax Act, 1963 is in three parts --

    Clause 1 amends section 1 of Act 209 to make provision for the Commissioner- General to pay to the Ghana Airport Company Limited one hundred per cent of all revenue raised from airport tax.

    Clause 2 amends section 8 of Act 209 by the insertion of a new definition to clarify the status of Ghana Airport Company Limited.

    Clause 3 repeals the Airport Tax (Amendment) Act, 2003 (Act 638).

    Observations

    Urgency of the Bill

    The Committee, in its deliberations, considered the Bill to be of an urgent nature and must be taken through all the stages in accordance with article 106 (13) of the Constitution and Order 119 of the Standing Orders of the House.

    GRA imposing tax and not Airport Company imposing its own Levies

    Commenting on why Ghana Airport Company Limited (GAC) was not allowed to impose its own fees and levies like other

    commercial entities, the Committee was informed that Airport Company Limited currently imposes some levies such as ground rent. What the amendment seeks to do is to allow the Company to retain 100 per cent of the tax to enable it undertake some developmental projects that had occasioned as a result of the increase in traffic at both the international airport and the domestic ones. The arrangement would therefore, be reviewed at a point where GAC is financially viable to borrow on its own balance sheet.

    The Committee holds the view that since the rehabilitation of the airports involves heavy investment, there was the need to explore other sources of funding to supplement the retention funds and advises the Minister for Finance and the airport authority to explore other areas of raising funds to improve the existing facilities to internationally acceptable standards.

    The retention amount

    The Committee was informed that the total receipt of Airport Tax amounted to GH¢113.98 million in 2012. The Ghana Airport Company Limited was accordingly allowed to retain GH¢45.59 million (40%). Budgeted amount for the year 2013 is GH¢155.97 million. Though the Committee believes the amount may not be sufficient, considering the magnitude of works which need to be carried out to bring the airports to an internationally accepted standard, there is the urgent need for accountability mechanisms to ensure efficient use of the funds collected.

    The Committee therefore, calls on the Minister for Finance to concern himself with the programmes and activities of the Company, particularly its governing Board. The Committee further urges the Parliamentary Select Committees on Employment, Social Welfare and State
    Prof. George Y. Gyan-Baffour (NPP -- Wenchi) 1:25 p.m.
    Mr Speaker, thank you for giving me the opportunity to contribute to this issue.
    The Airport Tax which is imposed by Government, we are being told now that the entire sum would go to a limited liability company. I think it is anomalous situation, Government collecting money and giving it to a limited liability company.
    What happens if Ghana Ports and Harbours Authority (GPHA) also comes down and says that they need money to develop Tema Harbour, so that every revenue that we collect in the harbour should be given them? I know this is a policy issue, it is already in the budget and we have approved of it but I do not think that is the right way to go.
    Number two: as we Sit now, I do not think we all know where the 40 per cent that we have been giving them over the years has been useful. I think they have to come clean with the answer and tell us exactly what they have used that 40 per cent for. If it is for the development of the

    Kotoka International Airport and other smaller airports, that is a noble idea. But my preference should have been that maybe, we have a Fund created where these airports moneys and every related money is paid into. Then they come to this House to tell us exactly what they are going to use the money for. If we give it to them -- even now, they are not accounting for what the 40 per cent has been used for.

    Now, we are going to cede a hundred per cent in them, what is the guarantee that they are going to use it for what we intend them to use it for? I think, in my previous — they actually were given -- somebody was given about 40 per cent of that amount to develop the airport; we came to this House, approved of it and nothing was done.

    Now, we say give it all to them; what is the guarantee that they are actually going to use it for the purpose for which they are going to give it to them? I think this is a very wrong policy and I am actually against it.
    Mr Speaker 1:25 p.m.
    Can I get the Hon Minister for Finance to respond to this issue raised? I do not know; I just want—
    Mr Terkpeh 1:25 p.m.
    Mr Speaker, this is a very important point that came up at the Committee and it is important that we clarify this situation.
    In the first place, as the Hon Member said, the part of the revenue is already appropriated to the Airport Company Limited which continues to retain its status as a limited liability company with a hundred per cent shareholding by the Government of Ghana.
    So, the Government of Ghana is the sole shareholder for this company. Secondly, we did explain at Committee that in our view, it is important for Government to maintain the nomenclature of the revenue as a tax and that has two
    advantages. The first advantage is that, it is a tax bundle which Government can determine at any time to change if the policy with respect to the Airport Company Limited has changed.
    We do intend, as we stated in the budget, to help these State-owned enterprises to begin to secure financing on their own balance sheets. The second is that traditionally, everywhere, this tax has been generated and often part of the amount given to the airport authorities to develop the airports.
    The point about providing information on the specific projects is well noted. But again, this is why another advantage comes in, in that, once the tax is collected by the Ghana Revenue Authority (GRA), it would be shown annually as part of the revenue sources any time we present the budget. That will oblige us to show the way it is spent, similar to the way the Petroleum Revenue Management Act, for example, is collected or other statutory funds are collected.
    The Ghana Airport Company Limited is already obliged to provide detailed financial statements about how it expends its expenditure and that information can be provided through Parliament any time the budget is presented.
    Mr Agyeman-Manu 1:25 p.m.
    Mr Speaker, I would want to agree with the Hon Minister in some parts but some other parts would not be good for corporate governance.
    Mr Terkpeh 1:25 p.m.
    On a point of order.
    Mr Speaker, the point of order is that, just to clarify -- As I said, it is the advantage of retaining this nomenclature as a tax because we know it is only Parliament that can impose a tax and therefore, the Board can recommend -- yes. But Parliament would have to find its justification for increasing the tax and it is therefore, not going to be that easy for the Board on its own to increase the tax. This is not a boardroom which is meant to determine.
    Mr Agyeman-Manu 1:25 p.m.
    Mr Speaker, that is exactly what I said.
    The Board cannot change it without recourse to Parliament and the day they come to the House and the House in its own wisdom decides on a “no”, what will happen to their cash flow?
    So, we want money for them; luckily, Government owns hundred per cent; why do we not expand their capitalisation, give them money through the shareholding window or let them do their capital projects with that, so that Government will continue to take the taxes and we will deal with tax issues with the Ministry of Finance instead of the Board of Ghana Airport Company Limited?
    That is my submission, Mr Speaker.
    Alhaji Mohammed-Mubarak Muntaka (NDC-- Asawase) 1:25 p.m.
    Mr Speaker, I rise to support the Motion before us and to say that this is a very important amendment that is being sought for.
    If I heard the news yesterday and this morning, whereas Ghana Airport Company Limited (GACL) and Ghana Civil Aviation (GCA) are doing so well in terms of revenue mobilisation, they could not even pay the Meteorological Department of Ghana an amount that they owe them -- I think just about US$2 million only -- over the years and to the extent that they are threatening to withdraw their services.
    Then when one calls the agencies that are involved, the simple excuse is that their budgetary allocations have not been released. It is in that light that I think this amendment is very, very important.
    Papa Owusu-Ankomah 1:25 p.m.
    On a point of order.
    Mr Speaker, this is a limited liability company and it does not rely on the budget. We do not give budgetary allocation to Ghana Airport Company Limited.
    Alhaji Muntaka 1:25 p.m.
    Mr Speaker, they always have to receive the 40 per cent of whatever they have collected to reimburse them -- I would want to believe that my Hon Colleague knows that this House has granted them 40 per cent of the IGFs or whatever they are able to generate through these tax revenues from the use of their facility at the airport. The 40 per cent that I am talking of, they always say that releases were not forthcoming -- [Interruption]
    Dr A. A. Osei 1:25 p.m.
    On a point of order.
    Mr Speaker, I do not know if my good Friend has read the Report. There is no problem with the money going to them. GRA collects it and hands it over to them directly; it does not go to any IGF. It used to; it is no longer the case. They confirmed that these days, they do not have that problem. So, if they want a reason, they should not take that route. It is not a problem now.
    Alhaji Muntaka 1:25 p.m.
    Mr Speaker, I would take what he is saying on board but I believe that the Hon Minister for Finance is listening and I do not have that privilege of having that inside information that those moneys that are collected are paid to them directly without necessarily going through the bureaucratic system. Be that
    as it may, I believe that this amendment would further enhance their cash flow.
    Mr Speaker, when it comes to the oversight responsibility, I keep saying that this House, with the greatest respect, needs to do more than maybe, we are currently doing, especially if we have a committee like the Committee on Employment, Social welfare and State Enterprises that is supposed to keep an eagle eye on these State enterprises.
    It is important that those committees begin to monitor closely the operations of these State enterprises as a way of exercising oversight on whatever they are doing. This is because, Mr Speaker, if they had 40 per cent and by the interventions that I have just mentioned and they fail over the years to pay another agency that is providing them critical services to the extent of those agencies threatening to withdraw their services, that can immediately halt the operations at the airport --
    Mr First Deputy Speaker 1:35 p.m.
    Hon Member, that is Civil Aviation; it is not Airport Company Limited.
    Alhaji Muntaka 1:35 p.m.
    Mr Speaker, I am making my contribution with regard to the running of the airport.
    This is because, Mr Speaker, if you go there now, two weeks-- or is it last month? There was rainfall and almost all the roof there was leaking. When one asks, they simply tell one that what they receive is not adequate to sustain their operations to be able to maintain all these infrastructure.
    I am saying that this amendment is at the right place; it is a good thing to do.
    Dr A. A. Osei 1:35 p.m.
    On a point of order.
    Mr Speaker, I think that the issue he raised about oversight is important but how can one oversight when one is sitting on the Board? Members of Parliament sit on the Board and he wants them to have oversight? We should first deal with that problem here, then we can exercise oversight. We cannot have it both ways.
    Alhaji Muntaka 1:35 p.m.
    Mr Speaker, I thought my Hon Colleague would be the last person to mention this. He has been a Member of Parliament and he was a Minister of State at the Ministry of Finance and Economic Planning. Can he reconcile that? Majority of Ministers have to come from Parliament and that is constitutional. So, if he thinks that that is contradictory, if he thinks that someone out of a board of nine or 13 members, one being a Member of Parliament (MP) is a contradiction, I am telling him the governance system of our country is more contradictory.
    He should not go there. If one is a Minister for Education, Minister for Finance and also a Member of Parliament and Parliament is supposed to play oversight--How do we reconcile that? But the fact of the matter is that Parliament needs to be up and doing in terms of our oversight responsibility over the State enterprises; this is because it seems to be an area we have played down.
    Mr Speaker, I would want to say that this amendment is very necessary. It is up to us to keep a close eye to ensure that whatever leverage we give them does not end up being used not to target the very reason we decided to give them that leverage.
    Thank you, Mr Speaker, for the opportunity.
    Mr Kobina T. Hammond 1:35 p.m.
    Mr Speaker, he has sat down but this is very important, so, we would probably want some clarification on it. I sat down originally
    because he admitted quite rightly that the fact that we belong to the Legislature and still belong to the Executive, is a matter of the Constitution.
    Mr Speaker, I think the point my Hon Colleague raised was whether there was also any constitutional or indeed, any statutory basis for the fact that MPs are not only members of certain Boards but indeed, are Chairmen of certain Boards. What is the legal, let alone constitutional basis for that sort of provision?
    Mr A. S. K . Bagbin (NDC -- Nadowli/ Kaleo) 1:35 p.m.
    Mr Speaker, I stand to support the Motion and in doing so, I would want to draw the attention of Hon Members to the position of the International Air Traffic Aviation on these matters.
    Mr Speaker, yes, it is true that some Members of Parliament do not only serve as members of some Boards but also chair them. That is a fact. Mr Speaker, it is because the system we are running in this country is a marriage between Parliament and the Executive. That is the system we are running and therefore, when people are looking -- [Interruption] -- It is a marriage; and that is why we as Members of Parliament are also members of the Executive.
    In fact, the majority of the Executive are Members of Parliament. So, Mr Speaker, it is a system that if we would want to re-look at, we have to do so. But as of now, there is no law against a Member of Parliament serving on a Board.
    I happened to chair the Ghana Civil Aviation Board for one year and at the international conferences, Ghana was always taken on for not giving 100 per cent of revenue generated at the airports by both Civil Aviation and the Ghana Airport Company Limited to those companies to manage and run the airports on a number of times and that was a disincentive for the private sector to
    Mr Kofi Frimpong (NPP -- Kwabre East) 1:45 p.m.
    Mr Speaker, I rise to support the Motion on the floor and would want to say that I have no objection to the 100 per cent retention of the tax by the Airport Authority. At the Committee meetings -- [Interruption] [Pause.]
    Mr First Deputy Speaker 1:45 p.m.
    Hon Frimpong, you have the floor, ignore the asides.
    Mr Frimpong 1:45 p.m.
    Mr Speaker, at the Committee meeting, that was the decision we arrived at.
    But let me remind ourselves of what happened when we were seated over there and they were seated at this side of the House. When we were members of Boards, they stood up here and complained bitterly. How could Members of Parliament be Board members? Now, Mr Speaker, they are not only Board members, they are Board Chairmen.
    Papa Owusu-Ankomah 1:45 p.m.
    Mr Speaker, on a point of information.
    We do not have to belabour this point because the NDC in its Manifesto of 2008 stated as one of its pledges, on the basis of which they were elected into office, not to allow MPs to serve on Boards because it was bad governance -- [Interruption] -- I do not carry the pages in my head but I have told you the source and tomorrow, I will bring it and lay it on the Table. It is a fact.
    Mr First Deputy Speaker 1:45 p.m.
    Hon Member, can you make it available tomorrow?
    In the meantime, having regard to the state of proceedings, I direct that the House Sits beyond the stipulated time.
    Papa Owusu-Ankomah 1:45 p.m.
    Mr Speaker, I was on a point of information and in accordance with the Standing Orders, he yielded to me and I gave that information to assist in the debate.
    Mr Frimpong 1:45 p.m.
    I wonder why Hon Members, very Hon Members are backtracking on this. They debated on this on several occasions and some of them including my good Friend here attacked me for being a member of a Board. I do not want to go there, Mr Speaker.
    Alhaji Sorogho 1:45 p.m.
    On a point of order.
    Mr Speaker, I think when we are debating, we must not say something that we are not very sure of.
    Mr First Deputy Speaker 1:45 p.m.
    Order! Order!
    Hon Members, he has the floor, let him conclude.
    Alhaji Sorogho 1:45 p.m.
    Mr Speaker, he is completely misleading -- If he says that he has not seen any development, that is not true. As we speak now, how many gates do we have at the Kotoka International Airport? As we speak now, he should go and see the amount of work that is going on there. Out of 14 airlines that used to land during the New Patriotic Party (NPP) time, we now have 38 landing. [Hear! Hear!] How can he say that nothing is being done? Mr Speaker, he must revise his notes.
    Mr First Deputy Speaker 1:45 p.m.
    Hon Member, your point is well made.
    Hon Frimpong, please, continue.
    Mr Frimpong 1:45 p.m.
    Mr Speaker, please, these are senior Members of the House and they must know when they stand on a point of order -- I have not contradicted any --
    Mr First Deputy Speaker 1:45 p.m.
    Hon Member, proceed with your presentation. Otherwise your time is running out.
    Mr Frimpong 1:45 p.m.
    He is seriously out of order and thank you for ignoring him.
    Mr Speaker, so, all I am saying is that at the Kumasi Airport, for example, after 6.00 p.m. planes cannot take off and they cannot land because of lighting problems. Mr Speaker, potholes developed on the Kumasi tarmac. So, if this money is not enough, I believe we must give them the hundred per cent.
    If this money was not enough -- I want to talk wisdom -- then it stands to reason we give them the hundred per cent, so that they can undertake projects to improve the aviation system in Ghana.[Hear! Hear!] But I am of the opinion that before we can approve of this money, these people must tell us what they want to use the money for and for which period so that at the Kotoka International Airport -- [Interruption] -- I demand to know; what are they going to do at the Kotoka International Airport when they are given this amount of money?
    Mr First Deputy Speaker 1:45 p.m.
    Hon Member, begin to wind up.
    Mr Frimpong 1:45 p.m.
    I was heckled, so, I did not have enough time, Mr Speaker.
    Mr Speaker, I would want the Airport Authority to let us know what they intend using the hundred per cent for, so that our oversight role, the oversight respon- sibility by the Hon Minister --
    An Hon Member 1:45 p.m.
    Mr Speaker, this is a correction to my Hon Colleague. We do not have airport authority; we have Ghana Airport Company Limited, not “Airport Authority.”
    Mr First Deputy Speaker 1:45 p.m.
    Hon Frimpong, please, conclude.
    Mr Frimpong 1:45 p.m.
    Thank you for ignoring him. That is no point of order. [Laughter.]
    Mr Bagbin 1:45 p.m.
    On a point of order.
    Mr Speaker, the Hon Member is aware of the state of the runway at the Kumasi Airport. It is in a bad shape; that is one. Mr Speaker, he is aware that the runway even at the Kotoka International Airport, is short and because of that, we cannot get some type of planes landing there. Mr Speaker, there are a lot of areas that we need the company to invest in. And he is just pretending and saying -- It is as if there is nothing for them to use the money on. That is not fair.
    Mr First Deputy Speaker 1:45 p.m.
    Hon Members, I think we have had enough by way of debate.
    Question put and Motion agreed to.
    The Airport Tax (Amendment) Bill, 2013 read a Second time.
    Resolved accordingly.
    Mr First Deputy Speaker 1:45 p.m.
    Hon Members, I would like us to go back to the Ferrous Scrap Metals (Prohibition of Export) Regulations, 2013 Bill.
    I would like to find out from the Hon Chairman of the Committee and the --
    Mr Boafo 1:45 p.m.
    Mr Speaker, the matter has been resolved and I think we would abide by what is in the Report and the L.I.
    Mr First Deputy Speaker 1:45 p.m.
    Is that the case, Hon Chairman of the Committee? He is not here; what about the Hon Minister, is that the case?
    Mr Boafo 1:45 p.m.
    We have resolved those key issues.
    Papa Owusu-Ankomah 1:45 p.m.
    Mr Speaker, I am sorry for calling because you are very busy. They say they have resolved it; that is good. Probably, if Mr Speaker, you would get them to let us know the conclusion, so that we would be clear in our minds.
    Mr First Deputy Speaker 1:45 p.m.
    He said that the conclusion was that what is contained in the Report as well as the Bill is what goes. Am I right?
    Mr Boafo 1:55 p.m.
    Yes, Mr Speaker. Mr Speaker, we have done further work and realised that under consolidation of the Ghana Statutes made by Justice V. C. R. A. C. Crabbe, Statute Law Revision Commissioner, the penalty units were changed under that regime. So, we abide by that.
    Question put and Motion agreed to.
    Resolved accordingly.

    Suspension of Standing Order 128 (1)
    Mr Terkpeh 1:55 p.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128 (1) which require that when a Bill has been read a Second time, it shall pass through a Consideration Stage which shall not be taken until at least, forty-eight hours have elapsed, the Consideration Stage of the Airport Tax (Amendment) Bill, 2013 may be taken today.
    Mr Speaker, I beg to move.
    Mr Avedzi 1:55 p.m.
    Mr Speaker, I rise to second the Motion.
    Question put and Motion agreed to.
    Resolved accordingly.
    BILLS -- CONSIDERATION 1:55 p.m.
    STAGE 1:55 p.m.
    Mr First Deputy Speaker 1:55 p.m.
    Hon Members, we would go through the Bill. We start with clause 1.
    Clause 1 -- Section 1 of Act 209 amen- ded.
    Mr First Deputy Speaker 1:55 p.m.
    There is no amendment and so, I would like to put the Question on clause 1.
    Mr Boafo 1:55 p.m.
    Mr Speaker, in view of the fact that these Bills are being taken under a certificate of urgency, we were not able to file formal amendments. So, I believe, in respect of this and in respect of the Internal Revenue (Amendment) Bill, 2013 and in respect of the Appropriation Bill, 2013, you allow us to move our amendments.
    Mr Speaker, the clause 2 --
    Mr First Deputy Speaker 1:55 p.m.
    We are dealing with clause 1. So, if there is no amendment, I will put the Question.
    Clause 1 ordered to stand part of the Bill.
    Clause 2 -- Section 8 of Act 209 amen- ded.
    Mr Boafo 1:55 p.m.
    Mr Speaker, I beg to move, clause 2, line 3, after “Act 179”, delete “as a limited liability company with the Government of Ghana as the sole shareholder.”
    Mr Speaker, I am proposing the deletion of those words for the reason that it is sufficient to say that that company is registered under the Companies Act. If we add the extra words, it means that if the company should in future go to the stock exchange or if they should enter into a private venture and there are other stakeholders, then we have to come and amend it.
    So, a definition which stops at “Act 179” would cater for all future admission of new shareholders without resorting to any amendment at all.
    Mr Avedzi 1:55 p.m.
    Mr Speaker, I do not think the amendment proposed by the Hon Member should be accepted. This is because the current shareholding structure of the company is that Government is the 100 per cent shareholder, and it is a fact. So, if this amendment is letting us know that Government is the sole shareholder, there is nothing wrong with that. I do not think that it is necessary for us to accept that amendment being proposed.
    Mr H. Iddrisu 1:55 p.m.
    Mr Speaker, I rise to oppose the amendment proposed by the Hon Boafo and to state that even for abundance of caution, Act 179 regulates other limited liability companies such as private companies and therefore, it does no harm particularly that the Ghana Airports Company Limited is wholly Government owned.
    The rendition as we have it, can stand unless he wants to convince us on what harm it does. It says,
    “Ghana Airports Company Limited means the Ghana Airports Company incorporated under the Companies Act.”
    He advances further argument of future changes in the shareholding structure and other issues. When that is done, there would be necessarily Executive approval
    Dr A. A. Osei 1:55 p.m.
    Mr Speaker, in any case, GACL is a regulator. I do not know this one where Government allows private people to become regulators, so, that issue about shareholding and the possibility of changing, as long as it remains a regulator, cannot come into play.
    Mr First Deputy Speaker 1:55 p.m.
    Yes, Hon Boafo, would you in the light of the development, want to withdraw your amendment?
    Mr Boafo 1:55 p.m.
    Mr Speaker, I do not seem to appreciate the regulator matter, which -- If he can explain.
    Dr A.A. Osei 1:55 p.m.
    Mr Speaker, the Hon senior Colleague who has been at the Bar for a long time -- I hear after the former Speaker, he is probably the most senior Hon Member in this House. So, I am sure he knows what I am talking about.
    What I would want to suggest is that, for example, if you take the Public Utilities Regulatory Commission (PURC) which is a regulator, Government is never going to invite any private people to come and take shareholding in such an entity. This is because it is a regulator. GACL is a regulator. So, the issue of some private person being invited to take shares would never arise as long as it remains a regulator.
    In any case, as the Hon Minister said, at that time they can come back to the House. So, I do not think -- I crave his indulgence to withdraw his amendment.
    Mr Boafo 1:55 p.m.
    Mr Speaker, I made the proposed amendment in view of the fact that when we are legislating, we do not only take the account of what is currently available but we also think into the future to forestall proliferation of laws. That is precisely what --
    Mr First Deputy Speaker 1:55 p.m.
    Hon Member, would that cause, any harm? The rendition, would it cause any harm?
    Mr Boafo 1:55 p.m.
    Mr Speaker, if it is the harm that it would cause, that is a worrisome thing, then I withdraw the amendment.
    Mr First Deputy Speaker 1:55 p.m.
    Thank you very much.
    Dr A. A. Osei 2:05 p.m.
    Mr Speaker, I have just been corrected; it is the Civil Aviation which is the regulator and not the GACL. So, I would want to correct that.
    Mr Boafo 2:05 p.m.
    Mr Speaker, we need to be very cautious about these things. Last time we rushed in making certain laws here, which we have regretted a lot and we have to be careful in whatever we do.
    I am glad that a person like you is presiding and --
    Mr First Deputy Speaker 2:05 p.m.
    Thank you very much for the caution. We will put the Question with regard to clause 2.
    Clause 2 ordered to stand part of the Bill.
    Clause 3 ordered to stand part of the Bill.
    The Long Title ordered to stand part of the Bill.
    Mr First Deputy Speaker 2:05 p.m.
    This brings us to the end of the Consideration Stage.
    Mr First Deputy Speaker 2:05 p.m.
    Let us look at item number 17.
    Suspension of Standing Order 131 (1)
    Mr Terkpeh 2:05 p.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131(1) which require that when a Bill has passed through the Consideration Stage, the Third Reading thereof shall not be taken until at least, twenty-four hours have elapsed, the Motion for the Third Reading of the Airport Tax (Amendment) Bill, 2013 may be moved today.
    Mr James K. Avedzi 2:05 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    Resolved accordingly.
    BILLS -- THIRD READING 2:05 p.m.
    Mr Sampson Ahi 2:05 p.m.
    Mr Speaker, item number 6.
    ANNUAL ESTIMATES, 2013
    Judicial Service
    Minister for Finance (Mr Seth E. Terkpeh) 2:05 p.m.
    Mr Speaker, I beg to move, that this Honourable House approves the sum of GH¢156,341,878.93 for the services of the Judicial Service for the year ending 31st December, 2013.
    Mr Speaker, in so doing, I wish to stress the importance of the Judiciary as an important arm of Government, which as we know, discharges significant constitu- tional functions including matters pertaining to -- [Interruption.] Mr Speaker, I am sorry, if I may pause at this stage. The figure has slightly changed --
    Mr Speaker, I crave your indulgence to change the amount stated on the Order Paper with the explanation that we would be involved in some double counting if we did not change that figure. This is because of provision made already by the Ministry of Finance in other sections of the estimates that have been passed and would be included in the Appropriation Act.
    So, with your kind permission, I wish to change the figure but in the end ultimately, the Judicial Service will get GH¢156 million as stated on the Order Paper.
    Mr First Deputy Speaker 2:05 p.m.
    We need to know the new figure.
    Mr Terkpeh 2:05 p.m.
    Mr Speaker, the new figure will be GH¢147,832,002.37.
    Mr First Deputy Speaker 2:05 p.m.
    Can you enlighten us why this has occurred?
    Mr Terkpeh 2:15 p.m.
    Mr Speaker, the change is occurring for two principal reasons. The Judiciary's estimates that were presented to the Committee include a liability figure which --
    Mr Speaker, page 4 of the Committee's Report, includes -- at Table 1, item 3, liabilities of GH¢2,680,246.55.This amount is provided for in the non- road arrears figure which would form part of the Appropriation Bill, which would be presented to the House in due course. Then again, Mr Speaker, the donor
    Dr A. A. Osei 2:15 p.m.
    Mr Speaker, I am not on the Committee and I do not know why they want to complicate matters for us. The GH¢2.6 million issue is straightforward.
    Mr Speaker, the difficulty they have is that, the money is going to come from the donors, so, they are likely to expend it. But if we do not account for it as appropriation, they cannot spend it. The figure the Hon Minister is quoting as GH¢147 million will automatically exclude the GH¢6 million. Therefore, they cannot spend it. All they need to do is to subtract the GH¢2.6 million to avoid the double counting, and the balance should stay.
    If we give them GH¢147 million, it means it is less by the GH¢6 million, and if it does not build up -- So, they should keep the GH¢156 million minus the GH¢2.6 million, so that we are approving the donor spending. What they have done, it means that they can get the money but they cannot spend it and that is what we want to avoid.
    Mr First Deputy Speaker 2:15 p.m.
    Hon Minister, how do you respond to that?
    Mr Terkpeh 2:15 p.m.
    Mr Speaker, there are two treatments. We could take it at this stage and as the Ranking Member of the Finance Committee is indicating, reduce it by just the liability figure, or we could take account of both income inflows and outflows at the appropriation phase. So, I do not have any objection and we could, therefore, in order to reflect the amount which would have to be disbursed eventually, adjust it at this stage.
    Mr Speaker, I do not have any objection to that treatment.
    Mr First Deputy Speaker 2:15 p.m.
    So, you do not have any objection to the Hon Member's proposal?
    Mr Terkpeh 2:15 p.m.
    Mr Speaker, to make progress, I do not have any objection to that treatment and therefore, for the record, the new figure which would be included in the Motion would be GH¢153,661,632.38.
    Dr Kunbuor 2:15 p.m.
    Mr Speaker, because the Judiciary is a special type of constitutional arrangement, we have done all the detailed discussions and we have looked at the GH¢2.6 million. But the position that was taken is that, whatever estimates we make for the Judiciary, would be appropriated as it is and the drawn- down would be done. We should not be doing the accounting in relation to the appropriation.
    The figure to be appropriated is there and when you get to your liquid cash situation, then you know what adjustments would come. But the net effect should be that, this is the figure that would be appropriated.
    Prof. Gyan-Baffour 2:15 p.m.
    Mr Speaker, I thought the Hon Minister was going to walk us through -- those of us who are not members of the Committee. All that we know is that, in this book, it is GH¢64,234,144. How it got to the numbers that we are talking about now, is not
    known to anybody apart from, maybe, members of the Committee. So, can the Hon Minister just walk us through that and tell us because of this and that it went up to that point and that is where we are coming from?
    Dr Kunbuor 2:15 p.m.
    Mr Speaker, when you look at article 179, going through clauses. 3 to 5, you would see quite clearly that there is a peculiar procedure to handle the estimates of the Judiciary. Unfortunately, the Ministry of Finance also has its own mechanisms in terms of how they handle the ceilings of other Ministr ies, Departments and Agencies (MDAs). So, when you apply it across board, you would see that you are attempting to give a type of ceiling which is not applicable to the Judiciary.
    So, we have gone back to actually seek the presidential approval, based on what was actually submitted by the Judiciary to the President to send without revision and with recommendations. It was as a result of that, that we re-adjusted this figure to reflect this. So, we have said that as they take up Government obligation and we tidy up the entire Appropriation Bill, all these would be reflected and the supporting documents would justify it.
    Dr A. A. Osei 2:15 p.m.
    Mr Speaker, it looks like the Hon Majority Leader is a bit sensitive to this issue and I agree with him. But I think if that is the case, the matter can be resolved by keeping the GH¢156 million here and the Hon Minister under Other Government Obligations can reduce its amount by 2.0, then nobody would be seen as touching what came from the Presidency. This is because that is where it is hidden at this time and that would solve the Hon Majority Leader's problem. The sensitivity to the Judiciary, I think I agree with him.
    The accounting can be done, but if they are sensitive to this issue, then they can keep it here and do the accounting later.
    Mr First Deputy Speaker 2:15 p.m.
    Before I ask the Hon Minister to respond, I will call on Hon K. T. Hammond.
    Mr K. T. Hammond 2:15 p.m.
    Mr Speaker, I do not have the constraints, so, I do not have the sensitivity he is talking about.
    Mr Speaker, time and again, this matter has come on this floor, the peculiarity of the matter of the Judiciary. It has been on this floor; it has been discussed so many times.
    When this matter came before the Committee, there was a letter from the Presidency. Mr Speaker, we looked at it and if the Chairman would be sincere, I proffered some advice. This is what the Presidency decided to do. By implication, the Presidency has accepted everything. So, let us take it as it is.
    Why can the Hon Minister not liaise with the Presidency on this occasion to make sure that Mr Speaker, this matter is sorted out? That is the basis of their difficulty. This is because the Presidency, by implication, approved GH¢156 million; the Hon Finance Minister did not have money to give to the Judiciary, which is GH¢156 million.
    This is the complication. Somebody should have word with the Presidency and explain that there are some particular circumstances. That is why the Consti- tution has specifically guaranteed what should be given to the Judiciary without the Presidency having -- Indeed, I think the Presidency does not simply sign on to it. If the Presidency is not happy, I think there is a way that they can express their reluctance through the Ministry of Finance, through the Chief Justice and
    Dr Kunbuor 2:25 p.m.
    Mr Speaker, you certainly would have seen just one correspondence from the Office of the President on this matter. But there is a second correspon- dence on it and that is why I am saying that when you are dealing with a situation of the accounting aspects of it and then the constitutional aspect of it in relation to the appropriation, let us make a distinction between the two.
    That is why the Committee had to reconvene for us to clarify that on no occasion -- in fact, this House must be very clear and sensitive to the fact that there is a mandatory requirement in article 179, which says there should be no revision, but the Government has to make some recommendations. Now, when you look at the known revision aspect, the second paragraph on the recommenda- tion, it is there that we have these other issues of additional requirements that could be done in the future to augment it.
    So, there is really no revision from the figure that is here but it is when you get to the accounting aspect of it. As Hon Dr Osei has said, we can let this thing go as a procedural matter and then we tidy up the accounting not to the detriment of the
    Judiciary and keeping faith with article
    179.
    Mr Avedzi 2:25 p.m.
    Mr Speaker, I would want to respond to the correction that the Ranking Member of the Finance Committee proposed that we should give all the GH¢156 million in the Motion to the Judiciary. Mr Speaker, in effect we are giving the Judiciary everything. The problem is that, the liability figure of GH¢2.680 million had already been provided for under non- road arrears in the budget.
    So, if you approve that again, you are double counting that figure. That is why we are taking that one out because it is provided for under non- road arrears. So, in effect, Judiciary is given the GH¢156 million. That is it and I think --
    Dr A. A. Osei 2:25 p.m.
    I think the point is that he was being sensitive about the figure “GH¢156 million” and I am saying that in keeping faith with the Constitution, if you keep the Gh¢156 million, then you have other means of doing the accounting, so that nobody is offended.
    Mr Terkpeh 2:25 p.m.
    Mr Speaker, inasmuch as I sympathise with some Members, the accounting would always come in when we do budgets. Therefore, may I crave your indulgence to state that the Chairman of the Finance Committee and the Ranking Member of the Finance Committee are pointing to the issue at stake. As I stated, they could do the adjustment at this stage or wait till the Appropriation to do a more complex adjustment.
    Simply put, if we were to approve the GH¢156 million, we would be involved in a double counting and at the Appro- priation stage, we would have to adjust the non-road arrears again and to avoid that double counting -- [Interruptions] -- Mr Speaker, with your indulgence again, what I am proposing is to adjust it at this stage, but there are two options and I would probably leave it to your
    ruling which procedure to follow. In the end, the Judiciary would get what has been recommended to His Excellency the President.
    Mr First Deputy Speaker 2:25 p.m.
    Hon Majority Leader, after that Hon W.O. Boafo and Hon Prof. Gyan-Baffour.
    Dr Kunbuor 2:25 p.m.
    Mr Speaker, I do not think we should belabour this point. The real issue is that, I believe there is the constitutional procedure and there is the accounting procedure. What we are saying at this stage of the Motion is that, we are going by the constitutional procedure based on what is here.
    By the time we get to the Appropriations, that would be the most appropriate place to balance almost all the figures. So, my guidance to the House is that, let us proceed now and have the opportunity at the time of Appropriation to do the adjustments.
    Mr First Deputy Speaker 2:25 p.m.
    Thank you very much. I think you share the same view, Hon Gyan-Baffour? What about Hon Boafo?
    Mr Boafo 2:25 p.m.
    Mr Speaker, I think what the Majority Leader is saying is the right approach, in the sense that this House admitted the proposals from the Judicial Service on the 15th of March when the proposal was made. It is that proposal that we are dealing with in this House. It is not the Budget Statement that we are dealing with in this House.
    So, what we have to approve has been laid before us in this House and in pursuant to the constitutional provisions. If there is any internal cleaning which should be done, we leave it to the Minister for Finance to do it, after all, we have made the approval.
    Mr First Deputy Speaker 2:25 p.m.
    I believe that is the right approach. I think we should go about it that way and at the Appropriation stage, we would know how to clean the books up.
    So, Hon Minister, proceed.
    rose
    Mr First Deputy Speaker 2:25 p.m.
    Hon Member, you do not have the floor.
    Mr Hammond 2:25 p.m.
    Mr Speaker, it is very important.
    Mr First Deputy Speaker 2:25 p.m.
    You do not have the floor.
    Hon Minister please, proceed.
    Mr Terkpeh 2:25 p.m.
    Mr Speaker, I thank you very much for your ruling.
    This is because it is also consistent with the communication from His Ex- cellency the President without comment. Which means that His Excellency the President had agreed to the approximately GH¢156 million.
    Mr Speaker, therefore, I beg to move, that this Honourable House approves the sum of GH¢156, 341, 878.93 for the services of the Judicial Service for the year ending 31st December, 2013.
    Mr Speaker, as I started before you had to discuss these issues, the Judiciary performs very significant functions in the State as an important arm of Government and to this extent, it is important that the Service is supported as the Constitution requires in order to conduct this constitutional requirement, which is essential for the smooth running of the State.
    Its functions are stated clearly in the Report and I believe the Chairman would dilate on them and therefore, I wish at this point, to crave the indulgence of the House to approve the estimates as presented. I beg to move.
    Chairman of the Committee (Mr Charles Obeng-Inkoom) 2:25 p.m.
    Mr Speaker, I rise to support the Motion, that this Honourable House approves the sum of GH¢156,341,878.93 for the services of the Judicial Service for the year ending 31st December, 2013.
    In so doing, Mr Speaker, I present the Committee's Report.
    Introduction
    The Budget Statement and Economic Policy of the Government for the 2013 financial year was presented to Parliament by the Hon Minister for Finance on Tuesday, 5{h March, 2013 in accordance with article 179 (1) and(2)of the 1992Constitution.
    Subsequent to the presentation, the annual budget estimates of the Judicial Service for the 2013 financial year was laid in the House on Friday, 5th March, 2013 by the Hon Majority Leader and Minister for Government Business in Parliament, Dr Benjamin Bewa-Nyog Kunbuor on behalf of the Minister for Finance in accordance with article 179 (4) and (5) of the Constitution. The estimates were referred to the Committee on Judiciary for consideration and report pursuant to the Standing Orders of the House.
    Deliberations
    The Committee during the consi-deration of the budget estimates was assisted by the Judicial Secretary, Justice A. B. Poku- Acheampong and other officials of the Judicial Service. Also in attendance was the Minister for Finance, Hon Seth Terkpeh and other officials from his Ministry.
    The Committee is grateful to all the officials for their assistance.
    Referemce documents
    The Committee referred to the following documents during its discussions:
    i. The 1992 Constitution.
    ii. The Standing Orders of Parliament.
    iii. The Budget Statement and Econo- mic Policy of the Government for the 2013 financial year.
    Mission of the Judicial Service
    The mission of the Judicial Service is to promote, among other functions, efficient and effective system of administration of justice acceptable to all manner of persons, including the poor and vulnerable without fear or favour or ill-will, thereby creating an enabling environment for good governance.
    The Service intends to achieve its mission through the following objectives:
    i. Promoting the rule of law, transparency, efficiency and speedy administration of justice.
    ii. Promoting and upholding the fundamental human rights and freedoms of all persons in the country.
    iii. Improving access to justice especially to the vulnerable and the excluded.
    iv. Improving human and institutional capacity especially towards the the protection of the vulnerable and the excluded.
    v. Ensuring efficient and speedy delivery of justice.
    vi. Improving the public image and confidence in the Service.
    vii. Removing the perception of corruption in the Service.
    Analysis of the 2012 budget of the Judicial Service
    Atotal amount of seventy-nine million, nine hundred and ninety-three thousand, three hundred and thirty-five Ghana cedis, eighty-four pesewas (GH¢79,993,335.84) was approved for the Judicial Service for the 2012 fiscal year.
    However, a total of one hundred and ten million, four hundred and ninety-six thousand, six hundred and seventy-seven Ghana oedis, thirty-five pesewas (GH¢110,496,677.35) had been released to the Judicial Service as of the end of December, 2012.
    The amount released to the Service exceeded the approved figure of seventy- nine million, nine hundred and ninety-three thousand, three hundred and thirty-five Ghana cedis, eighty-four pesewas (GH¢79,993,335.84) by thirty million, five hundred and three thousand, three hundred and forty-one Ghana cedis, fifty-one Ghana pesewas (GH¢30,503,341.51).
    The difference which constituted 38 per cent was as a result of the implementation of the Single Spine Salary Structure (SSSS) which shot up the amount approved as compensation for employees of the Service.
    Review of performance for year 2012
    During the year under review, the Service was able to reduce the back log of cases and improved justice delivery through the effective use of Alternative Dispute Resolution (ADR) and the automation of the lower courts. Weekend court programme was also piloted in some selected Magistrate Courts in Accra to ensure quick access to justice delivery.
    The Service continued with the construction of its 42-courtroom in Accra. The construction of bungalows in Accra and Kumasi for Judges also continued.
    Outlook for 2013
    The Service intends to extend the weekend court programme to other regions and intensify the use of Information and Communication Technology (1CT) in aii courts across the country to improve efficiency and access to justice and reduce cost and delays in service delivery.
    The Service will introduce the commercial court concept in the Circuit and District Courts andbuild the capacity of all Judges and staff to improve justice delivery.
    The 2013 annual budget estimates of the Judicial Service
    A total amount of one hundred and fifty- six million, three hundred and forty-one thousand, eight hundred and seventy-eight Ghana cedis, ninety-three pesewas (GH¢156,341,878.93) was budgeted for by the Judicial Service for the 2013 financial year.
    Details of the budget estimates are provided in Table 1 below:
    Chairman of the Committee (Mr Charles Obeng-Inkoom) 2:25 p.m.
    SPACE FOR TABLE 1 - PAGE 9 - 2.25P.M.

    Out of the total amount of one hundred and fifty-six million, three hundred and forty- one thousand, eight hundred and seventy- eight-Ghana cedis, ninety-three pesewas (GH¢156,341,878.93) budgeted for by the Judicial Service, one hundred and twenty- three million, seven hundred and eighty- three thousand, nine hundred and ninety- nine Ghana cedis, forty pesewas (GH¢ 123,733,999.40) is allocated for administrative expenses which is a charge on the Consolidated Fund as provided under article 127 (4) of the Constitution.

    An amount of twenty-seven million, four hundred and seventy-four thousand, six hundred and thirty Ghana cedis, fifty-five pesewas (GH¢27,474,630.55) is for goods and services, twenty-nine million, eight

    hundred and seventy-seven thousand, six hundred and thirty-two Ghana cedis, ninety- nine pesewas (GHs79,S77,632.99) is for investment in assets, while two million, six hundred and eighty thousand, two hundred and forty-six ghana cedis, fifty-five pesewas (GH¢ 2,680,246.55) is for liabilities.

    9.0 Observations and recommendations

    9.1 The Committee was happy to note that His Excellency, the President aocepted the amount of one hundred and fifty-six million, three hundred arid forty-one thousand, eight hundred and seventy-eight Ghana cedis, ninety-three pesewas (GH¢156,341,878.93) presented to him by the Judicial Service and therefore, recom- mended same to the House for its approval,

    The Committee was informed by the Hon Minister for Finance that the acceptance of the total budgetary requirement of the Judicial Service for year 2013 by His Excellency the President was in line with a commitment made to Her. Ladyship, the Chief Justice to resource the Judiciary to enable it perform efficiently in the delivery of justice in the country.

    The Committee observed that releases of funds approved by the House to the Judicial Service for the year 2012 were not done timeously. Apart from releases in respect of Item number 1, the total percentage release for goods and services, liabilities and assets to the Judicial Service by the end of year 2012 was 25.80 per cent of the total approved budget. As a result, the Service was unable to meet most of its basic needs like stationery and other logistics.

    The Committee expressed serious concern on the issue. The Hon Minister for Finance conceded to the irregular release

    of funds to the Service last year. He informed the Committee that, year 2012 was a very difficult year for Government due to the implementation of the Single Spine Salary Structure (SSSS) among other reasons.

    He assured the Committee and officials from the Judicial Service that the problem of late release of funds would be addressed and that his Ministry will do its possible best to support the Judicial Service by making prompt releases to the Service.

    The Committee also observed that the current 15 per cent retention rate of internally generated funds (IGFs) for the Judicial Service is inadequate, considering its financial requirements. The Committee was of the view that as a way of improving the financial situation of the Judicial Service, it would be prudent for the Service to retain a higher percentage of the funds it generates internally. Table 2 below shows amount of money generated by the Judicial Service between year 2008 and 2012 for the attention of the House.

    SPACE FOR TABLE 2 - PAGE 11 - 2.25P.M.
    Chairman of the Committee (Mr Charles Obeng-Inkoom) 2:25 p.m.
    As shown in the table afore, the amount increased annually from year 2009 to 2011 and declined marginally in year 2012. The Committee was informed by the Judicial Service that the retention of 15 per cent of all non-tax revenue collected by the Service had impacted positively on the quality of its Service delivery. The 15 per cent retention has assisted the Judiciary in the following areas:
    (a) The construction of new office block to house the Internal Audit, Inspectorate, Archives, Stores and Transport Units of the Service.
    (b) Rehabilitation of Courts and residential buildings.
    (c) Co-funding of the construction of Circuit Courts including the ongoing construction of the Bawku Circuit Court.
    (d) Payment for consultancy services aimed at improving the effectiveness and efficiency in the administration of Justice.
    (e) Maintenance of other existing physical structures of the Service across the country.
    The Committee was informed by the Judicial Secretary that the Danish International Development Agency (DANIDA), the main donor partner of the Service in the area of training and retraining of judges, will no longer provide support to the Service by year 2017. Hence, the need for the Judicial Service to find resources to fund the training of judges after DANIDA's exit. Increasing the IGF retained by the Service is therefore, crucial to enable the Service discharge its constitutional obligations.

    The Committee noted various correspon- dence which showed that the Service has already initiated the process of amending section 3(1) of the Judiciary (Retention of Revenue) Act 2003 (Act 661) to enable the Judiciary retain 50 per cent of monies collected by it in the course of the performance of its functions. The Committee on that basis appealed to the Hon Minister for Finance to look favourably at the request of the Judicial Service.

    The Hon Minister for Finance indicated that the policy on retention of IGFs would be taken through a comprehensive review in order to rationalise it. In the interim, the Minister assured the Committee that his Ministry would do everything possible to improve the financial status of the Judiciary.

    Conclusion

    The Committee, in considering the estimates of the Judicial Service, recognised the critical role the Judicial Service, plays in the administration of Justice in the country. It was also mindful of the myriad of challenges that militate against the Service in he performance of its constitutional mandate. The Committee is of the firm conviction that if the budget requirement is approved, the Judicial Service will be able to contend with some of its challenges. The Committee is hopeful that the amount approved would be released regularly to the Judicial Service.

    The Committee therefore recommends to the House for the approval of an amount of one hundred and fifty-six million, three hundred and forty-one thousand, eight hundred and seventy-eight Ghana cedis. ninety-three pesewas (GH¢156,341,878.93) lor the activities of the Judicial Service for the 2013 Financial year.

    Respectfully submitted.
    Mr Boafo 2:35 p.m.
    On a point of order.
    Mr Speaker, the Hon Chairman of the Committee asked the Hansard Department to capture the entire Report. But Mr Speaker, there is an aspect of the Report which I find to be irrelevant and which needs to be expunged.
    Mr Speaker, that is on page 5, paragraph 9.2; Mr Speaker, with your permission, may I read?
    “The Committee was informed by the Hon Minister for Finance that the acceptance of the total budgetary requirement of the Judicial Service for the year 2013 by His Excellency the President was in line with a commitment made to Her Ladyship, the Chief Justice to resource the Judiciary to enable it perform efficiently in the delivery of justice in the country.”
    Mr Speaker, the point is that, this is a constitutional obligation; it does not lie in the Presidential commitment for anything. It is irrelevant mostly here and I am praying that it should be expunged.
    Dr Kunbuor 2:35 p.m.
    If one looks at the constitutional provision, one is required certainly not to revise but that does not prevent one from making recommenda- tions on what to do in the future. Article 179 specifically states that, when you receive the estimates, you do not revise them, but in addition, you can make recommendations based on those estimates.
    So, if recommendations have been made and the Committee's Report is capturing them, I do not think they ought to be expunged.
    Mr Hammond 2:35 p.m.
    Mr Speaker, it is our Report and what we did was -- that is parenthetical. So, if he is not comfortable with it, he should just put the paragraph into parenthesis and that will settle the argument.
    Mr First Deputy Speaker 2:35 p.m.
    I do not understand you, that Hon Boafo should put in parenthesis.
    Mr Hammond 2:35 p.m.
    He should put that into parenthesis and then let us go our way.[Laughter.]
    Mr Obeng-Inkoom 2:35 p.m.
    Mr Speaker, he informed the Committee that year 2012 was a very difficult one for Government due to the implementation of the Single Spine Salary Structure (SSSS) among other reasons. He assured the Committee and officials from the Judicial Service that the problem of late release of funds would be addressed and that his Ministry would do its best possible to support the Judicial Service by making prompt releases to the Service.
    The Committee also observed that the current 15 per cent retention rate of internally generated funds (IGFs) for the Judicial Service is inadequate, considering its financial requirements. The Committee was of the view that as a way of improving the financial situation of the Judicial Service, it would be prudent for the Service to retain a higher percentage of the funds it generates internally.
    Table 2 below shows the amount of money generated by the Judicial Service between year 2008 and 2012 for the attention of the House.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Member, begin to wind up. Please, begin to end.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Member, you are talking about the status quo. The status quo ante does not appear to be what is happening now. Anyway, that is just by the way.
    Hon Members, I would like to put the Question. I believe it is —
    Question put and Motion agreed to.
    Resolved:
    That this Honourable House approves the sum of GH¢156,341,
    878.93 for the service for the year ending 31st December, 2013.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Deputy Majority Leader, can we look at the Common Fund?
    Mr Alfred K. Agbesi 2:45 p.m.
    Mr Speaker, yes, the Motion number 2 on the Addendum, the Office of the Administrator of the District Assemblies' Common Fund.
    Papa Owusu Ankomah 2:45 p.m.
    Mr Speaker, sorry, it is not a Motion. He says the Motion on item 4. The Deputy Majority Leader, my very good classmate should please, shine his eyes and look at the document.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Member, I think it is a Motion on the Addendum Paper; it is a Motion. Item number 2.
    Mr Agbesi 2:45 p.m.
    Mr Speaker, my classmate cannot even look at the Order Paper and he is attacking me. I said the Motion listed under item 2; that is what I said.
    ANNUAL ESTIMATES 2:45 p.m.
    Chairman of the Committee) 2:45 p.m.
    Mr Speaker,
    I beg to second the Motion on behalf of
    the Majority Leader who is the Hon
    Chairman of the Committee.
    I present the Committee's Report.
    Introduction
    The Hon Minister for Finance, Mr Seth Terkpeh presented the Budget Statement and Economic Policy of the Government for the year ending 31st
    December, 2013 to Parliament on Tuesday, 5th March, 2013 in accordance with article 179 of the 1992 Constitution.
    In accordance with the established practice, the Committee on Special Budget met with officials of the Office of the Administrator of the District Assemblies' Common Fund and considered their budget proposals.
    Background
    Reference documents
    The following documents were used by the Committee as reference materials:
    The 1992 Constitution of the Republic of Ghana.
    The Standing Orders of the Parliament of Ghana.
    The Budget Statement and Economic Policy of the Govern- ment of Ghana for the 2013 financial year.
    Chairman of the Committee) 2:45 p.m.
    The Report of the Special Budget Committee on the 2012 budget estimates of the Office of the Administrator of the Distr ict Assemblies' Common Fund.
    Mandate of the Administrator
    The Office of the Administrator of the DACF exists to equitably distribute part of the National Tax Revenue to the District Assemblies for development. This is achieved through:
    the development of an agreed sharing formula for approval by Parliament;
    administering and distributing monies allocated into the Common Fund to the District Assemblies in accordance with the approved formuia; and
    ensuring fairness, equity and transparency in the distribution and administration of the Fund.
    In pursuit of these goals, the Office of the Administrator of the DACF has set for itself the following objectives:
    Establishing a comprehensive system for monitoring and evaluating releases to Distr ict Assemblies (DA).
    Ensuring the effective utilisation of funds to generate growth and reduce poverty.
    Undertaking periodic impact assessments of the Fund on development and poverty reduc- tion in the various districts.
    Performance In 2012
    The following activities were executed in 2012:
    Submitted the 2012 formula for the sharing of the DACF to Parliament for approval.
    Shared the DACF to all the MMDAs in accordance with the approved formula.
    Monitored the impact of the Fund on livelihoods in the MMDAs.
    Organised workshops to build the capacity of Metropolitan, Municipal and District Chief Executives on the utilisation of the Fund.
    Outlook for 2013
    The Office of the Administrator of the DACF will undertake the following activities during the year:
    Preparation and presentation of the formula for the sharing of the DACF to Parliament, taking into cognisance, the calving out of new districts and the elevation of some districts into municipalities.
    Sharing the DACF to the MMDAs as and when the Fund is available.
    Monitoring and evaluation of the application of the Fund.
    The renovation of the Office Complex among others.

    Budgetary requirement for 2013

    In 2013, the Office will require an allocation of two hundred and eighty six thousand, seven hundred and seventy six Ghana cedls (GH¢286,776.00) to carry out it planned programme and activities. Summary of the breakdown of the budgetary requirement is as follows:

    Expenditure item Amount GH¢

    Employee compensation -- 194,926.00

    Goods and services -- 28,572.00

    Assets -- 63,278.00

    TOTAL -- 286.776.00

    Observations and recommendations

    The Committee realised that the Office of the Administrator of the District Assemblies' Common Fund (OADACF) is an establishment of the Constitution, whose operations are charged on the Consolidated Fund. In approving the formula for sharing of the DACF, Parliament also approves of 0.05 percentage of the Fund for the Office to undertake monitoring, evaluation and data collection.

    The Committee observed that the OADACF was not allocated a budget line in the 2013 Budget Statement and Economic Policy of the Government to cater for its operations even though it had budgetary allocations in previous years. For instance, in 2012, OADACF was allocated a total amount of -- GH¢274,037.00 in the Budget Statement.

    The Committee considered this an aberration on the part of MoF and brought it to the attention of the Minister for

    Finance, Mr Seth Terkpeh, who indicated that an amount of two hundred and eighty six thousand, seven hundred and seventy six Ghana cedis (GH¢286,776.00) would be .allocated and taken from the Contingency Votes, which will reflect in the Appropriation Bill.

    Release of fourth quarter portion of the
    DACF 2:45 p.m.
    Mr First Deputy Speaker 2:45 p.m.
    Motion moved and seconded, it is now for debates. Do we need to debate this matter? All right.
    Mr Phillip Basoah (NPP -- Kumawu) 2:45 p.m.
    Mr Speaker, I beg to support the Motion for the approval of an amount of GH¢286,776.00 allocated to the District Assemblies' Common Fund.
    The role that the Office of the Administrator of the District Assemblies' Common Fund plays in the disbursement of its allocation is very crucial. The smooth running of the administration of the MMDAs largely hinges on the Office of the Administrator of the District Assemblies' Common Fund. It is in this regard that the Office must be given the highest attention by the Government or the highest support by the Government in the performance of its duties.

    The Office of the Administrator of the District Assemblies' Common Fund undertakes a lot of activities. Monitoring of the MMDAs and evaluating their reports. The Office ought to undertake the visits to the MMDAs to find out some of the problems that they encounter. As it is now, if you go to some of the MMDAs, you will find out that, you will go and meet some of the offices sitting down idle because there is no money to run the office.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Deputy Majority Leader.
    Mr Agbesi 2:45 p.m.
    Mr Speaker, the Speaker had made a ruling in this matter that we are considering the estimates before us. The principle of the various Ministries had already been debated, so, the issue here is whether there is a problem with the estimates. So, Mr Speaker, that is why we thought that this one, there is no controversy and the Question should be put.
    Prof. Gyan-Baffour 2:45 p.m.
    Mr Speaker, the Hon Member is actually talking to the Report. The only thing is that because I jumped over them, I did not say it but it is right in the Report about the release of the fourth quarter portion of the DACF. It was an observation; he was there. We all observed it and it is in the Report. He is not doing it out of the Report.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Member, please, continue.
    Mr Basoah 2:45 p.m.
    Mr Speaker, according to the Report, the Committee raised concern with the delay in the 2012 fourth quarter release of the DACF. So, I am talking to the Report; I was referring to the Report
    -- 2:45 p.m.
    Mr First Deputy Speaker 2:45 p.m.
    Hon Member, proceed with your presentation. The point has been made.
    Mr Basoah 2:45 p.m.
    Mr Speaker, so, this reveals the fact that there is no money in the system. It is no wonder that the President, in his speech, said there is no flesh on the bone. It means, the meat has been eaten right to the bone; there is no money. Where is the money?
    Mr First Deputy Speaker 2:45 p.m.
    Hon Member, please, address the estimates and let us move.
    Mr Basoah 2:45 p.m.
    Mr Speaker, I am addressing issues.
    So, the money ought to be released on time, so that the District Assemblies could get money to undertake various activities that they want to do.
    Mr First Deputy Speaker 2:55 p.m.
    Thank you very much. Your point is made.
    Hon Member, you have made your point, it is all right.
    Question put and Motion agreed to.
    Resolved:
    That this Honourable House approves the sum of GH¢286,776.00 for the services of the Office of the Administrator of the Distr ict Assemblies' Common Fund for the year 2013.
    Hon Members, we shall rise for one hour. The time is 2.55 p.m. and we shall reconvene at 3.55 p.m -- [Interruption] -- No! It is suspended for one hour.
    Papa Owusu-Ankomah 2:55 p.m.
    I think Mr Speaker is under pressure, we understand.
    2.57 p.m. -- Sitting suspended.
    4.43 p.m. -- Sitting resumed.
    MR SECOND DEPUTY SPEAKER
    Mr Second Deputy Speaker 2:55 p.m.
    Majority Leader?
    Dr Kunbuor 2:55 p.m.
    Mr Speaker, we take item 8.
    ANNUAL ESTIMATES 2:55 p.m.
    Minister for Finance (Mr Seth E. Terkpeh) 2:55 p.m.
    Mr Speaker, I beg to move, that this Honourable House approves the sum of GH¢14,612,471,227 for the services of Other Government Obligations for the year ending 31st December, 2013.
    Mr Speaker, in so doing, I wish to indicate that Other Government Obliga- tions are a number of items that are needed to complete the appropriation and estimate process and include such items
    Chairman of the Committee (Mr James K. Avedzi) 2:55 p.m.
    Mr Speaker, I beg to support the Motion moved by the Hon Minister for the House to consider the estimates for Other Government Obligations in the sum of GH¢14,
    612,471,227.00.
    Introduction
    Further to the presentation of the Budget Statement and the Economic Policy of the Government of Ghana for the year ending 31st December, 2013, the expenditure estimates of Other Govern- ment Obligations for the 2013 financial year was referred to the Finance Committee for consideration and report in accordance with the article 179 of the Constitution and Orders 140 (5) and 169 of Standing Orders of the House.
    The Committee met and considered the estimates with the Hon Minister for Finance, Mr Seth Terkpeh and the technical team from the Ministry and reports as follows:
    Commitments on Other Government Financial Obligations
    The following are the various commitments on Other Government Obligations for the 2013 financial year:
    1. Principal on external debt.
    2. Interest on external debt.
    3. Domestic interest.
    4. Pensions.
    5. Gratuities.
    6. Social Security (SSNIT).
    7. Petroleum subsidies.
    8. Utility subsidies.
    9. District Assemblies' Common Fund (DACF).
    10. National Health Fund (NHF);
    11. Ghana Education Trust Fund (GETFund).
    12. Road Fund.
    13. Petroleum Related Fund.
    14. Transfer to Ghana National Petroleum Company (GNPC).
    15. Lifeline Consumers of Electricity.
    16. Reserve Expenditure Vote.
    17. Tax expenditure (exemptions).
    18. Tax refunds.
    19. Outstanding commitments.
    3.0 2012 Performance
    The total of amount of GH¢13,112,- 045,924.00 was allocated to be expended on the Other Government Obligations for the 2012 financial year. The breakdown is as follows:
    SPACE FOR TABLE - PAGE 5
    - 4.45P.M.
    Chairman of the Committee (Mr James K. Avedzi) 2:55 p.m.


    SPACE FOR TABLE - PAGE 6

    - 4.45P.M.

    2013 Estimates

    A total of amount of fourteen billion, six hundred and twelve million, four

    hundred and seventy-one thousand, two hundred and twenty-seven Ghana cedis (GH¢14,612,471,227.00) has been allocated to be expended under Government Financial Obligations for the 2013 financial year as follows:
    SPACE FOR DISCRIPTION - 2:55 p.m.
    Mr Baffour I. Awuah (NPP -- Sunyani- West) 2:55 p.m.
    Mr Speaker, I beg to support the Motion ably moved by the Hon Minister for Finance for Other Government Obligations. Mr Speaker, in doing so, I would want to raise certain issues concerning the performance of Other Government Obligations in the immediate past year.
    Mr Avedzi 2:55 p.m.
    Mr Speaker, on a point of order.
    Mr Speaker, that figure has been amended. The new figure, I think that the Hon Member did listen to me. The new figure for the budget is GH¢10,803,612,155.00 and the outturn is GH¢12,036,031,222.00. So, he should take it on board.
    Mr Awuah 2:55 p.m.
    Mr Speaker, I would want to thank my Hon Colleague for drawing my attention to the amendments that he made. But Mr Speaker, the new figures are even worse, because a budget of GH¢10.8 billion was made and the outturn was GH¢12.3 billion, which means that Other Government Obligations overspent to the tune of almost GH¢2 billion.
    Mr Speaker, but even worse, the Reserve Fund under the Other Government Obligations was also overspent by GH¢368 million. Mr Speaker, the projected expenditure under reserves
    Mr Awuah 2:55 p.m.
    was GH¢704 million, but the eventual outturn was GH¢1.072 million. Mr Speaker, apart from that, I want to address the issue of fuel subsidy which is being provided for under Other Government Obligations.
    Mr Speaker, underlying the reasons for the recent increase in fuel prices, was the need to stop fuel subsidisation in the country. But Mr Speaker, in 2013, if you look at the budget, we are still making a provision of GH¢794 million for fuel subsidy. So, wherein lies the justification that the increment was meant to do away with subsidy that we are providing for fuel?
    Mr Speaker, that notwithstanding, there are other issues which need urgent attention. If you look at Social Security and National Insurance Trust (SSNIT), Mr Speaker, last year, the budget made a provision of GH¢462.5 million for social security contribution that Government would pay on behalf of workers.
    Mr Speaker, you would agree with me that since we started looking at the personal emoluments of different ministries, Agencies and Departments, one thing which came up was that, in almost every Ministry, in almost every department, in almost every agency, actual outturn in terms of emoluments was more than double.
    Which means that since social security is a function of salary, one would expect that, even we should have gone beyond the provision which is in the budget. But unfortunately, while we budgeted for GH¢462.5 million, only GH¢53.6 million was paid.
    Mr Speaker, so, the workers who are toiling for the nation, the little which is due them when they go on pension-- What Government has to pay on their behalf is not being done. So, what is happening to those moneys?

    Mr Benjamin K. Kpodo -- rose
    Mr Second Deputy Speaker 4:55 p.m.
    Hon Member, do you have a point of order?
    Mr Kpodo 4:55 p.m.
    Mr Speaker, yes, please.
    I think my Hon Colleague is providing wrong information to the House. When we met at the Finance Committee, the explanation for the extra expenditure for PE was given to us --
    Mr Second Deputy Speaker 4:55 p.m.
    Hon Member, when he finishes, I would give you an opportunity to contribute.
    Mr Kpodo 4:55 p.m.
    Mr Speaker, he is giving wrong information.
    Mr Second Deputy Speaker 4:55 p.m.
    No! Hon Member, it is about 6 o'clock, please, take a cue from the Chair.
    Continue, please.
    Mr Awuah 4:55 p.m.
    Mr Speaker, I am not speaking out of vacuum. I would just want to refer my Hon Colleague to page 277 of the Budget Statement. All the figures I am talking about are there. And then of course, if he looks at page 3 of the Report itself, it is even stated there. So, Mr Speaker -- Of course, I would pardon him --
    Mr Second Deputy Speaker 4:55 p.m.
    Proceed. Pardon him. You proceed.
    Mr Awuah 4:55 p.m.
    Mr Speaker, the point I would want to make is that, for 2012 alone, Government is owing workers of this country GH¢408.9 million in terms of Social Security and National Insurance Trust (SSNIT) that it has not paid.
    Mr Speaker, that notwithstanding, I would want to take the National Health Fund or the National Health Insurance Fund. We all know the traditional sources of revenue to the National Health Fund. We have Customs, we have domestic VAT and we have SSNIT contribution of workers.
    From Customs, we generated GH¢363 million. From domestic VAT, we generated GH¢212 million and from SSNIT, we generated GH¢137 million. Together, we generated GH¢730.9 million. But what was actually released to the National Health Insurance was GH¢587 million.
    Mr Speaker, this perhaps, explains why the National Health Insurance Scheme is having problems of not being able to pay its service providers because the moneys which are collected on their behalf are not lodged at the right time.
    It is equally so when you come to GETFund. GETFund as we all know --
    Mr Second Deputy Speaker 4:55 p.m.
    Hon Member, this is your last but one.
    Mr Awuah 4:55 p.m.
    Thank you, Mr Speaker. On GETFund, it is calculated --
    Mr Second Deputy Speaker 4:55 p.m.
    He is the main contributor?
    Mr Awuah 4:55 p.m.
    Mr Speaker, GETFund is calculated at 20 per cent of VAT receipts less VAT refund. Last year, total VAT receipts was GH¢2.7 billion and if you take away VAT refund of GH¢163.7 million, it means that 20 per cent of what is left should have gone into the GETFund. In actual fact, this works up to GH¢522.7 million but what was actually paid is GH¢362 million, leaving a balance of GH¢160.7 million. This is also owed to the GETFund.
    Then when you come to DACF, Mr Speaker, DACF is worked at 7.5 per cent of total non-oil tax revenue less VAT refunds and import exemptions. If you apply this formula to total tax revenue excluding exemption of GH¢11.46 billion and then you lessen it by VAT refund of GH¢163.7 million and you apply the 7.5 per cent, the actual money which should have gone into the DACF should have been GH¢847.8 million.
    But eventually, what went was GH¢465 million, leaving a difference of GH¢441.3 million. Mr Speaker --
    Mr Second Deputy Speaker 4:55 p.m.
    Hon Member, I think now you will be winding up.
    Mr Awuah 4:55 p.m.
    Mr Speaker, I am winding up.
    Mr Second Deputy Speaker 4:55 p.m.
    This is your last --
    Mr Awuah 4:55 p.m.
    Together, all these three Funds -- NHIS, GETFund, DACF put together, Government is owing these bodies to the tune of GH¢728.7 million. The sad aspect of it is that, Government has made a provision of only GH¢154 million in the current year to meet this expenditure.
    Mr Speaker, are we saying that we are not going to pay or the provision so made --
    Mr Second Deputy Speaker 4:55 p.m.
    So, in conclusion --
    Mr Awuah 4:55 p.m.
    Mr Speaker, on this note, I thank you.
    Mr Second Deputy Speaker 4:55 p.m.
    I thank you.
    Hon Member, do you have a -- You want to contribute? I have recognised you -- A very short contribution, then the Hon Minister will round up.
    Mr Benjamin K. Kpodo (NDC -- Ho Central) 4:55 p.m.
    Mr Speaker, I was on my feet to draw my Hon Colleague's attention to the fact that the cost overrun regarding personal emoluments for 2012, arose from accumulated arrears that were paid as a result of the implementation of the Single Spine Salary and -- [Uproar.]
    Mr Second Deputy Speaker 4:55 p.m.
    Order!
    Mr Kpodo 4:55 p.m.
    And once that had been paid in a particular year, it should not recur in subsequent years. So, in his attempt to say that the cost overrun -- I mean sufficient provision has not been made to cover all that is untrue and that is what I stood for. Anyhow, I would want to -- [Interruption.]
    rose
    Mr Second Deputy Speaker 4:55 p.m.
    Do you have a point of order, please?
    Mr Awuah 4:55 p.m.
    Mr Speaker, my Hon Colleague from Ho Central is not stating exactly what I said. What I said was that, even given that arrears in salaries were not paid, SSNIT contribution is a function of salary. So, if Government made a provision of over GH¢400 million to pay SSNIT and eventually it paid GH¢53 million, then it means that Government is owing workers.
    I was even expecting the figure to have gone beyond the GH¢460 million that Government provided because there were some extra salaries which accrued to workers within the year under review. That was what I said.
    Mr Second Deputy Speaker 4:55 p.m.
    Thank you.
    But before you continue, Hon Member
    -- 4:55 p.m.
    Dr Kunbuor 4:55 p.m.
    Well, Mr Speaker, I guess that initially he used the word “untrue” when he came on what I perceived to be a point of order and the proper parliamentary language would have been that the Hon Member was misleading the House. And then when he was making his substantive contribution, that became a hangover from the point of order situation.
    I can only indicate that it is a question of style or a hangover but to say something is untrue, is not too hard but the parliamentary vocabulary will be that the Hon Member had misled the House.
    Mr Second Deputy Speaker 5:05 p.m.
    Hon Majority Leader, I knew I could count on you.
    Hon Member, just the untrue bit, then you continue. Let us deal with the “untrue” bit for the record. Just withdraw it. Say “misleading”.
    Mr Kpodo 5:05 p.m.
    Mr Speaker, I withdraw that and replace it with “misleading”.
    Mr Second Deputy Speaker 5:05 p.m.
    You withdraw what?
    Mr Kpodo 5:05 p.m.
    Mr Speaker, once more, I am worried --
    Mr Second Deputy Speaker 5:05 p.m.
    Hon Member, you withdraw what, “that”?
    Mr Kpodo 5:05 p.m.
    Mr Speaker, that what he said was untrue.
    Mr Second Deputy Speaker 5:05 p.m.
    Thank you very much. I know I could count on you.
    Hon Member, conclude.
    Mr Kpodo 5:05 p.m.
    Mr Speaker, I would also want to emphasise that at no point were we told that subsidies were being completely withdrawn and that the rise in prices was to cover all subsidies. I think there is still a subsidy in the system and is rather honest on the part of the Minister for Finance to make provisions for it in the budget, so that when it comes up, he will not be looking for funds from elsewhere to cover that.
    I also note that all of these are obligations which the Government must meet in the course of the year. I, therefore, support the Motion to approve the amount stated for Other Government Obligations.
    Dr Anthony A. Osei (NPP -- Old Tafo) 5:05 p.m.
    Mr Speaker, I think that when my Hon Colleague was raising issues with respect to statutory obligations, a lot of people were not paying attention but I think Parliament must begin to look at these issues very closely. These are statutory obligations. They are not discretionary.
    So, when you find that the Government is owing District Assemblies Common Fund (DACF), National Health Insurance Scheme (NHIS) and these are areas that all of us, every Member of Parliament has an interest for our development.
    For example, the figure he gave for DACF, over GH¢400 million. For some of us, all the scholarships we give come from there. As I speak, I have not been able to give scholarship to over 250 students because of the lack of moneys going in there.
    In the third quarter, we did not receive the statutory obligation which was due in the fourth quarter. We are at the end of the first quarter and the fourth quarter obligations, will be due by the end of March 31. Mr Speaker, we want to invite the Minister to look at this very closely. If they are statutory obligations, they must be met on time.
    Even if it is partial, in other words, if you do not raise enough revenue, pay whatever you have but not to meet the obligation is unacceptable and we as Members of Parliament must begin to interrogate this matter seriously. We make the law and somebody breaks the law and people here are finding an excuse. It is not simple. We must look at it seriously.
    Dr Kunbuor 5:05 p.m.
    On a point of order.
    Mr Speaker, I am not getting my way clear with the Hon Member's submission and I am not sure factually, whether there is a particular statutory obligation that has not been met. I seem to understand him to be saying that a higher quantum of the statutory obligation or a higher level of performance could have been achieved. But the statutory obligation is not about quantum.
    So, I would want to know whether there is a particular statutory obligation that has not been met as a result of the shortfall, then we can take up the conversation from there.
    Mr Second Deputy Speaker 5:05 p.m.
    I am recognising the Majority Leader. Since you and Hon Akoto Osei have reduced it to question and answer, he asked you a question and I will permit you to answer it.
    Dr Kunbuor 5:05 p.m.
    Mr Speaker, to the extent that he is referring to me, I was not available to have enjoyed a third quarter. But I am currently available for the first quarter and I am sure between the two of us, we will make sure that we enjoy that first quarter. [Laughter.]
    Mr Second Deputy Speaker 5:05 p.m.
    Hon Akoto Osei, I think you will ask another question?
    Dr A. A. Osei 5:05 p.m.
    Mr Speaker, he is thinking about the first quarter, the fourth quarter is due at the end of March. We will wait till March 31st to see if the fourth quarter comes.
    Mr Speaker, but on a serious note, I know for a fact that the Administrator told us that the one due District Assemblies was paid, however, the one due MPs was not paid. It is not his discretion and we should be serious about this. Hon Azumah always goes there and comes back to say it is coming. [Interruption.] He is no more a Minister of State --
    Mr Second Deputy Speaker 5:05 p.m.
    You have mentioned Hon Azumah's name. I think I should give him the opportunity to speak.
    Mr Dominic A. Azumah 5:05 p.m.
    Mr Speaker, I can confirm that I have the letter. Third quarter of 2012 has been paid. [Interrup- tion.] He is talking about third quarter.
    Dr A. A. Osei 5:05 p.m.
    Mr Speaker, let him quote the letter and tell us when it was paid. It was paid --
    Mr Second Deputy Speaker 5:05 p.m.
    Hon Akoto Osei, if I understand you, you are saying that every quarter, there are two payments, one directly and one for M&E. Is it both or only one of the two payments?
    Mr Azumah 5:05 p.m.
    Mr Speaker, both have been paid. The third quarter monitoring has been paid; the third quarter constituency is what has now been paid. Please, third quarter has been paid.
    Dr A. A. Osei 5:05 p.m.
    Mr. Speaker, he is a senior Member of the House and when he gives us information, we expect it to be accurate. He should tell this House the date of payment. Was it paid in the fourth quarter or this quarter? It was paid late. He knows that.
    Mr Second Deputy Speaker 5:05 p.m.
    Hon Akoto Osei, proceed. I think that Hon Azumah has spoken on the floor. I believe he is an Hon Member of Parliament and I have no doubt to disbelieve him. He says it has been paid.
    Dr A. A. Osei 5:05 p.m.
    Mr Speaker, I have a copy of the letter he is talking about. It was paid late.
    Mr Second Deputy Speaker 5:05 p.m.
    It does not matter. But it has been paid.
    Dr A. A. Osei 5:05 p.m.
    Mr Speaker, that is the law. Are you saying that when somebody has breached the law, we should ignore it? I do not know. That is the point I am making. But aside from the late payment, when you say that an amount of GH¢847
    million is due and you pay only GH¢406 million, it inhibits development in all of our regions. So, it is not only the lateness but in terms of quantum. It leads to underdevelopment and I am saying that as MPs; we should ensure that this does not happen. It is very important. This holds true for all the three statutory Funds and he is alluded to the one for SSNIT. Social Security and National Insurance Trust (SSNIT) was owed GH¢462 million and it was only paid GH¢53 million.
    We are talking about our fathers and people who have retired; soon all of us will be retiring. We do not want the Government to be owing pensioners. If you look on page 73 of the Budget Statement and I think the Minister is aware -- If you read the section on subsidies on utility and petroleum, you will see that the numbers have been transposed and you should take note, our Report takes care of that.
    Otherwise, when you are reading the budget, you will think that petrol subsidies were GH¢227 million, they are actually GH¢794 million. So, we should take note.
    But Mr Speaker, I would want to go to one area, which until I hear a proper explanation, in my view, is scandalous. Why do I say that?
    Mr Speaker, Government assured us that they were going to engage in hedging, which in local parlance, is called chacha. Hedging is chacha in local parlance, for those who do not know. So, I do not know anybody who has played chacha and won.
    Dr Kwabena Donkor 5:15 p.m.
    On a point of order.
    Mr Speaker, hedging has never been chacha and can never be chacha and it is not chacha.
    Dr A. A. Osei 5:15 p.m.
    Mr Speaker, I do not know what the Hon Member understands by “hedging”. But in finance, hedging is equivalent to chacha. [Interruption.] Mr Speaker, it is defined here as “petroleum risk management”. Mr Speaker, in local parlance, risk management is chacha -- [Uproar.]
    Dr Kunbuor 5:15 p.m.
    On a point of order.
    Mr Speaker, it is very, very dangerous to try to translate very technical terms into vernacular.
    This is because the idea of chacha is gambling. But when you are talking about hedging, you are simply trying to reduce the risk and exposure level of your finances. And if you are reducing the level of risk by hedging to make sure that whichever way the market goes, you stay afloat, it is not gambling. Mr Speaker, in the particular case of chacha, it can be zero, but in the particular case of hedging, even in the oddest margin, you would be able to salvage something.
    Dr A. A. Osei 5:15 p.m.
    Mr Speaker, in the advance language that he is talking about, what he talks about is probabilities and rate of return. That is the technical language. The only difference is that in chacha, the guy does not know how to calculate the probabilities well and he does not know the rate of return well. Mr Speaker, in any case -- [Interruption.]
    Mr Avedzi 5:15 p.m.
    On a point of order.
    Mr Speaker, in chacha, you do not know the outcome of the game. If you are playing chacha, you either win or lose. That is chacha. But in risk management,
    Mr Second Deputy Speaker 5:15 p.m.
    Hon Chairman of the Finance Committee, so, if I gambled with GH¢10, I can lose all of it?
    Mr Avedzi 5:15 p.m.
    Mr Speaker, you can lose all the GH¢10 or win some more cedis in addition.
    Mr Second Deputy Speaker 5:15 p.m.
    If I hedge, I can lose all what I hedge or I can win some more?
    Mr Avedzi 5:15 p.m.
    It is --
    Mr Second Deputy Speaker 5:15 p.m.
    No! Explain it in simple language since you want to define -- Hon Chairman of the Finance Committee, since we want to define or differentiate between “hedging” and “chacha”, -- we are looking for someone who can assist us with a very nice definition. And the Hon Majority Leader says he will give us a simple definition. Hon Akoto Osei, I hope you are all ears?
    Dr Kunbuor 5:15 p.m.
    Mr Speaker, the issue is not either or -- In fact, you can go and engage in an enterprise of chacha and in that process, you can still hedge to make sure that the consequences of your chacha, which is to lose absolutely or win absolutely, you can have a safety -- [Interruptions.]
    Mr Second Deputy Speaker 5:15 p.m.
    Let us have some order, please.
    Dr Kunbuor 5:15 p.m.
    Mr Speaker, that is why I am saying that hedging is already a fact that you are caught in the risk bracket.
    So, if chacha is a risk bracket of a particular absolute degree, you can even do hedging within chacha. So, chacha and hedging cannot be the same.
    Mr Second Deputy Speaker 5:15 p.m.
    Hon Members, even though it is quite late, I think we need to understand this hedging and chacha business. So, I will call Hon K. T. Hammond and Hon Sorogho.
    Hon K. T. Hammond, we want the difference between “chacha” and “hedging” in a simple term.
    Mr Kobina T. Hammond 5:15 p.m.
    Mr Speaker, the Hon Leader of the House has got it all completely wrong. In 1997 to about -- [Interruptions.]
    Mr Second Deputy Speaker 5:15 p.m.
    Hon K. T. Hammond, hang on a second.
    Hon Members, please, let us have some order. We just need one or two more definitions, then we will move on. The Hon Minister for Finance, I know when he is summing up, would give us a very nice definition. He has a very nice smile on his face.
    Hon K. T. Hammond, kindly give us a simple definition.
    Mr Hammond 5:15 p.m.
    Mr Speaker, he got it completely wrong. In 1998, 2000 thereabout, the Government at the time, through the Ghana National Petroleum Corporation (GNPC) tried this hedging chacha business. [Interruption.] Mr Speaker, what came out of it is exactly the opposite of what my good Friend has indicated.
    In that case, Mr Speaker, they tried to do hedging. What they ended up in doing was chacha because they lost everything and what they lost was US$48 million. We lost everything in that country and that is what we call chacha and not hedging.
    Mr Second Deputy Speaker 5:15 p.m.
    Thank you for that historical analysis.
    Hon Sorogho, the last on chacha or hedging and then we will proceed.
    Alhaji Amadu B. Sorogho 5:15 p.m.
    Mr Speaker, I think I do not want to draw you into the debate. But Mr Speaker, I think you have succeeded in meddling the whole House.
    Mr Second Deputy Speaker 5:15 p.m.
    Hon Sorogho, you are out of order. Sit down. You are totally out of order. Hon Sorogho, I am not going to allow you to proceed. You are totally out of order and indeed, you should not -- Let me leave it.

    Anybody sitting in this Chair --

    Hon Member at the back, could you sit down please or excuse us?

    I am saying that when the Speaker sits in the Chair, I think it is my business to manage the House. As I am managing the House and in the process of managing the House -- I think it is a little out of order for a Member to say that I am completely -- I do not know whether he wants to raise a point of order against the Speaker.

    So, I find it totally wrong. But I will not descend into -- I will not name and shame.

    I will take one more contribution from both sides on the difference between “chacha” and “hedging” -- And anybody who does not want to do it, can go.
    Alhaji Ibrahim D. Abubakari 5:15 p.m.
    Mr Speaker, I would want clarification.
    What is the meaning of the word “chacha”? Is it an English word? I just do not know what “chacha” stands for.
    Mr Second Deputy Speaker 5:15 p.m.
    The point is that, that is what I expected somebody to get up and say long ago. That, when you use any vernacular, you
    have to interpret it into English. So -- Let me point out --
    Order 100 rule, 1 --
    “Mr Speaker may order a Member whose conduct is grossly disorderly -- [interruptions] -- to withdraw imme- diately from the House during the remainder of the day's Sitting and the Marshall shall act on such matters as he may receive from the Chair in pursuance of the provisions of this paragraph “and it continues.
    Please, we are all Colleagues. I see myself as one of you. Do not let us take it to a certain level that certain things will be done and we will all regret it. I thought that somebody would ask because every time you use a vernacular word in this House, you are asked to interpret it -- to wit -- French, and any language apart from English.
    I thought that, that was the initial point that somebody was going to raise but they went through this long debate.
    Hon Dr Osei, conclude, please.
    Alhaji Abubakari 5:25 p.m.
    Mr Speaker, I still wait for the meaning of the word.
    Dr A. A. Osei 5:25 p.m.
    Mr Speaker chacha means gambling or hedging -- [Laughter.]
    Mr Speaker, moving on -- [Inter- ruptions] -- No, no, I will not yield. Mr Speaker, -- [Interruptions.]
    Dr Ahmed Yakubu Alhassan 5:25 p.m.
    Mr Speaker, I have not fully understood his definition of it being gambling or hedging. I think there is some understanding of hedging in the context of the discussion that we are having on the floor. But the issue of gambling is a new introduction and he may have to explain further.
    Mr Second Deputy Speaker 5:25 p.m.
    Hon Members, I think we can just proceed.
    The Majority Leader wants to clarify.
    Mr Dominic B. A. Nitiwul 5:25 p.m.
    Mr Speaker, I actually did hedging as one of my topics for my Masters programme in Corporate Finance. Mr Speaker, -- [Interruptions] -- At University of Westminster, London.
    Mr Speaker, in fact, in commodities study, hedging is a risk management strategy that is actually used in limiting or offsetting possibilities or losses from fluctuations that may occur in prices in future.
    Mr Speaker, in simple man's language, hedging is a transfer of risk without actually buying any insurance policy. That is the simple man's way of what we call “hedging”. Mr Speaker, if you descend it to our local language, what we call “chacha”, chacha and hedging all involve avoiding risk and r isk -- [Uproar]. Mr Speaker, in both instances, you are managing risk.
    With hedging, you are dealing with commodities and with chacha, you are dealing with our local language. So, you are dealing with risk in both instances.
    Mr Second Deputy Speaker 5:25 p.m.
    Deputy Minority Leader, I think now, this demands a ruling, whether hedging or chacha or gambling are the same thing.
    Let me rule. Please, resume your seats while I rule. That this is my ruling -- [Interruptions] -- We have spent some time discussing whether hedging is chacha or chacha is hedging. Chacha in local parlance means gambling.
    Even though hedging and gambling share some characteristics, I rule that -- my understanding of hedging is not the same as gambling or chacha.
    Dr A. A. Osei 5:25 p.m.
    Thank you, Mr Speaker
    -- 5:25 p.m.
    Mr Second Deputy Speaker 5:25 p.m.
    Hon Member, you move away from it.
    Dr A. A. Osei 5:25 p.m.
    Mr Speaker, I have been a Professor of Economics for a long time, and I know the difference between “cha- cha” and “hedging”. That is why I defined it as a degree of sophistication. In one instance, people are very --
    Mr Second Deputy Speaker 5:25 p.m.
    Hon Member, move away from it -- Let us move forward.
    Dr A. A. Osei 5:25 p.m.
    Now, I am going to the Table.
    Government under the time “Petroleum Risk Management” proposed to spend GH¢50 million. Government at the end of the year, at least, if that is what this means, spent GH¢253 million, GH¢203 million more than it proposed to spend - - The variation is GH¢200 million. Mr Speaker, such a wide variation that is supposed to be a r isk management strategy is unusual.
    It is up to us in Parliament to begin to interrogate this matter and ask what went wrong. If I propose to spend GH¢50
    million and I end up spending GH¢253 million in any corporate enterprise, I am sure my job is gone. GH¢200 million is about US$100 million. So, Mr Speaker, I am just saying that given this performance, all of us must invite NPA here and let them explain to us. This is what we do when we go through the estimates.
    We seek answers to things that do not make sense to the normal person, so that when we are out there, we can speak for them. If you come back to me and tell me that the following year, you are going to spend an additional GH¢112 million on the basis of your performance, I will say you are lying. You will be spending GH¢300 million --
    Mr Second Deputy Speaker 5:25 p.m.
    Hon Member, we were just told about five days ago --
    Dr A. A. Osei 5:25 p.m.
    Sorry -- you will be misleading us -- This is because your performance GH¢50 -- GH¢200 million. So, now, when you say GH¢112, I expect over GH¢300 million. That is not good. That is why I am saying Mr Speaker -- I think that the Leadership should ensure that when we come back, they should invite the NPA to come and explain to Parliament what is happening.
    Mr Speaker, on the issue of arrears -- and this matter disturbs me a bit. Maybe, the Minister, in responding, may want to draw attention to it. This matter of arrears affects every Member of Parliament here because we have residents in our constituencies who have business, who are doing School Feeding, et cetera.
    Mr Speaker, as of December, 31st, the Ministry says on the latest information we have, that it owes GH¢5.4 billion to
    various people including VRA, supplies of goods and services, road contractors. Mr Speaker, for 2013, the Ministry intends to pay only GH¢2.1 million. Mr Speaker, what it means is that for 2013, a lot of people will not be paid and most of them are our constituents. We have con- tractors, suppliers of goods and services to the military, you name them. Over GH¢3.3 billion will be owed apart from the interest and most of these people borrow money from the banks. The banks are charging compound interest.
    Mr Speaker, this is a very serious matter and we need to think about what to do. But as it is, if we approve this, we are only talking about paying GH¢2.1 billion out of ¢5.4 billion; it is not a small matter. And here, VRA is there, COCOBOD, you name it; so many organisations. It is a very difficult problem that we face as Ghanaians.
    I will not be happy when you are in the constituency and the contractors keep calling you and we have ended up approving only ¢2.1 billion; there is not much you can do.
    Mr Speaker, when we were discussing the amount for 2013, the Hon Minister talked about the full amount of GH¢14.6 billion. I am wondering, if during the Appropriation, we are going to make changes here. Already, we know certain issues that has come up. So, I do not know whether you would want to -- For example, the 2.6 that we were talking about earlier, should we be reducing it now? Or are we waiting till appropriation? This is because if we approve 14.6 then, that is a double counting, we would be over approving something that is not there.
    Otherwise, during the Appropriation, we are going to have to do serious adjustments on this matter. So, I would want the Hon Minister to advert his mind to that. The outstanding commitments include the GH¢2.68 that we are giving
    Mr Avedzi 5:35 p.m.
    Mr Speaker, I think that the difference that was approved for the Judiciary would be taken care of under the contingency as well as the inter sectorial amount. So, it will not affect the global total amount.
    Dr A. A. Osei 5:35 p.m.
    Mr Speaker, the Hon Minister told us that that amount was catered for under outstanding commitments. That was what he said. So, I have taken his word for it.
    Mr Avedzi 5:35 p.m.
    The amount for the Judiciary, the liability one, if that is taken care of already under the non-road arrears, then non-road arrears will be adjusted. Finished.
    Dr A. A. Osei 5:35 p.m.
    Mr Speaker, I do not know if there is --
    Mr Second Deputy Speaker 5:35 p.m.
    Hon Member, conclude; the Chairman says “finished”.
    Dr A. A. Osei 5:35 p.m.
    Mr Speaker, unfortunately, it is not finished. The Chairman is not the Minister for Finance with respect.
    Mr Second Deputy Speaker 5:35 p.m.
    Hon Member, the Hon Minister for Finance is taking note, so, you speak to the Chair, I will call him afterwords to respond.
    Dr A. A. Osei 5:35 p.m.
    That is why I am saying he should advert his mind to it. Earlier he has told us in discussion that it was catered for under this line. The Chairman is saying it is being catered for under a different line. Who are you to believe?
    Mr Second Deputy Speaker 5:35 p.m.
    The Minister will speak after the Chairman, do not worry.
    Dr A. A. Osei 5:35 p.m.
    So, that is why I am asking him to advert his mind to it otherwise, when it comes to Appropriation, some changes would have to be made. But for the Chairman to get up and say it is “finished”, what kind of chairmanship is this?
    Mr Second Deputy Speaker 5:35 p.m.
    Hon Member, withdraw that, he is your own Friend.
    Dr A. A. Osei 5:35 p.m.
    He is my own Friend, and I am saying that --
    Mr Second Deputy Speaker 5:35 p.m.
    I thought you said it was “finished”?
    Mr Avedzi 5:35 p.m.
    Mr Speaker, it is not finished. Mr Speaker, I take strong objection to what the Ranking Member said. I am the Chairman of the Committee and he is the Ranking Member of the Committee, and he knows very well of what I am capable of doing. [Interruption.] So, he should withdraw that and apologise to me right here and now.
    Mr Second Deputy Speaker 5:35 p.m.
    Hon Chairman, I think I protected you even before you spoke; so, the Hon Member has taken it on board; he is your Chairman.
    Dr A. A. Osei 5:35 p.m.
    Mr Speaker, I know what he is capable of doing. That was why I was surprised when he said it was “finished” because that is not what he does. [Interruption.]
    Mr Second Deputy Speaker 5:35 p.m.
    Hon Members, the Chairman and the Ranking Member are speaking in parables; the rest of us do not understand what they are saying, “it is finished”, “it is not finished”. Those of you whom have been here for a
    long time know that they are communi- cating with each other and the rest of us do not know what is happening.
    Dr A. A. Osei 5:35 p.m.
    Mr Speaker, if my Chairman takes exception to the statement, I withdraw that and apologise. But it is not “finished”.
    Mr Seth Terkpeh 5:35 p.m.
    Mr Speaker, I just wish to comment on a few points that have been raised.
    Mr Second Deputy Speaker 5:35 p.m.
    Please, let us listen to the Hon Minister for Finance. Let us have some order.
    Mr Terkpeh 5:35 p.m.
    Mr Speaker, on the matter of subsidy, I wish to state categorically that we did not state in the budget that we were eliminating the subsidy. What we stated was and I beg to quote:
    “Mr Speaker, as part of corrective measures to be undertaken, in January 2013, the NPA announced an adjustment in petroleum prices to a reasonable level that is still below the full cost.”
    So, it implies that we still do have a subsidy and as I indicated on the floor of this House, it is not the intention of the Government to eliminate subsidy because the NDC views it as a very important social intervention tool and a cross subsidy is even implied in the petroleum pricing formula that we had.
    Mr Hammond 5:35 p.m.
    On a point of order.
    Mr Speaker, the Hon Minister is talking about subsidy or under recovery. Which is which? They are technical matters. So, he should go technical to let us understand, so that we can respond to it
    because either one of them has got its own definition and interpretation.
    Mr Terkpeh 5:35 p.m.
    Mr Speaker, an underrecovery leads to the Government making a payment which we classified as a subsidy in the budget.
    Mr Speaker, I also wish to state that in the matter of social security and single spine arrears, we may not necessarily correlate. And the simple reason is that, you can accumulate the salary element of the single spine but not accumulate the social security element that should be paid in the same spirit that we do not want for workers' contributions to fall in significant arrears. Therefore, the two things are not necessarily related.
    Let me also state that, in the interpretation of the statutory Funds and whether there has been an overrun or not, when you make an estimate, for example, VAT on the revenue side and there is overperformance, it will lead to more allocation of the statutory funds and that does not necessarily mean a bad thing; it only means that additional revenue is available for spending. Obviously, the issue of Appropriation may come in.
    Dr A. A. Osei 5:35 p.m.
    On a point of order.
    Mr Speaker, if you estimate and you get more, it is a good thing. But if there is a gross underpayment -- So, if it was a good thing, he would have even paid more. That is the point he is making, there is a gross underpayment.
    Mr Terkpeh 5:35 p.m.
    Mr Speaker, we are speaking about two different things. We are talking about overpayment, which is a matter of comparing what is due and what was estimated on the payment. You

    would have associated with that; the two things are completely different.

    Mr Speaker, if I may just address on the interest of time the very important issue of risk management, hedging and gambling.
    Mr Second Deputy Speaker 5:35 p.m.
    Hon Minister for Finance, we have time for you, speak.
    Mr Terkpeh 5:35 p.m.
    Thank you, Mr Speaker.
    The matter is about fiscal prudence and we in Ghana have taken a number of prudential measures in order to protect the fiscal and sometimes even prices. And let me give two additional examples in addition to the hedging.
    Mr Speaker, COCOBOD is known to sell futures and for a long time COCOBOD has sold cocoa futures. This is an element of hedging against the price. I do not think anybody has accused COCOBOD of recklessness in that venture.
    Secondly, I am talking about prudential measures.
    Dr Anthony A. Osei -- rose --.
    Mr Second Deputy Speaker 5:45 p.m.
    Do you have a point of order?
    Dr A. A. Osei 5:45 p.m.
    Mr Speaker, on a point, with respect, I do not think anybody has used the word, “recklessness”. I did not say chacha per se was bad.
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Minister for Finance, you will speak, so take your seat.
    Dr A. A. Osei 5:45 p.m.
    Mr Speaker, the word “recklessness” has not been used here. I agree with you, what COCOBOD is doing is chacha but it is good. Chacha, COCOBOD is doing good chacha.
    Dr Kunbuor 5:45 p.m.
    Mr Speaker, for the purposes of the record, that is why we keep revisiting this issue of chacha. In fact, when you are in a fiduciary position and custodian of funds that do not belong to you as is the case of Government managing public funds, there are limits to which you can gamble with those funds and so, if you say that anybody was playing chacha with those funds, it amounts to recklessness.
    This is because you have not been asked to manage the public funds through gambling. You have been asked to manage them in a prudent manner; that is the constitutional requirement. And that is what the Hon Minister for Finance is saying, that what you see as hedging is an aspect of prudent management of the economy.
    Dr A. A. Osei 5:45 p.m.
    Mr Speaker, can the Hon Majority Leader tell me—
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Ranking Member, I have not recognised you yet.
    Mr Terkpeh 5:45 p.m.
    Mr Speaker, I do respect the Ranking Member very much — [Interruption]
    Mr Hammond 5:45 p.m.
    On a point of order. [Interruption.]
    Mr Speaker, very much on point of order.
    The Hon Leader of the House keeps talking about this matter of prudent management when it comes to chacha or risk management. There is very clear example in this country when a Government was so —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Hammond, with respect, I think that — You made the point, you gave us a historical example earlier, which is on the record. Also the Hon Minister for Finance is winding up. Another thing is that I have already given a ruling that gambling -- chacha means gambling and it is not the
    Mr Hammond 5:45 p.m.
    Mr Speaker, I am not challenging the Motion at all. The point, the ruling -- I am not challenging your ruling. The point I was making had nothing to do with chacha. The point I was making was this, the Leader talked about risk management and when a Government in a fiduciary situation has the resource of the country and to manage properly, it has the responsibility so to do and in the context that he discussed, if you may sometime want to do risk management.
    I am saying that we have had situations in this country where Governments have been so placed but they have mismanaged the —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Hammond, thank you very much.
    I agree when you have a fiduciary relationship, when you are a fiduciary, you and I know that every fiduciary; has a certain responsibility and that respon- sibility prohibits you from being reckless or negligent. Once you are reckless or negligent as a fiduciary, you are treading on dangerous grounds. In fact, these are grounds that even have criminal consequences under our laws.
    So, you let us leave it and I do not think that we want to engage in any long discussion on that.
    Hon Minister for Finance and Economic Planning, I would not accept any more points. Hon Finance Minister, two sentences, you should be winding up unless it is very, very serious.
    Mr Terkpeh 5:45 p.m.
    Mr Speaker, I just wanted to state for the avoidance of doubt, I was not applying it to the person of the Hon Ranking Member when I used the word. I
    was referring to whether the situation is reckless or not. I was giving a couple of examples.
    Another example of our being fiscally prudent involving issues that come to this House, a good example is the Bui Dam Agreement where we took insurance from SINOSURE to make sure that certain risks that would have befallen the Government may be shifted as you rightly pointed out, to the insurance.
    So, that is another example of a situation in which the Government has taken prudent measures. So, I would like the House to just consider the issue of hedging in a matter of fiscal prudence. That is not to say that you may not end up with a loss even when you are as prudent as possible. But the important thing is —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Agyeman-Manu, it has to be a very serious matter.
    Mr Agyeman-Manu 5:45 p.m.
    Mr Speaker, on a point of order.
    This hedging issue —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Agyeman-Manu, the hedging issue —
    Mr Agyeman-Manu 5:45 p.m.
    Mr Speaker, I am not going into an area of chacha or not chacha and those things. All I would want to say is that —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Agyeman-Manu, with regard to the hedging issue, to borrow the words of the Hon Chairman of the Finance Committee, it is finished.
    Continue.
    Mr Terkpeh 5:45 p.m.
    Mr Speaker, so, I was on a point of also addressing the success or otherwise of the programme. We have stated clearly that the success or otherwise of the hedging programme is to the extent to which we either pass on —
    Mr Agyeman-Manu 5:45 p.m.
    Mr Speaker, yes, on the issue of financial prudence, there are several strategies of financial instruments that can be used for the purposes of prudence. “Hedging” is what? The cost of hedging as has been detailed in this budget is a bit worrying. I will crave your indulgence —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Agyeman-Manu, with respect, if I keep on getting instructions from the Back- bench, either from my right or left, I will disobey those instructions. I will let him continue talking.
    Please, Hon Agyeman-Manu, this is not a point of order.
    Hon Minister for Finance, this is a very important matter, please continue.
    Mr Terkpeh 5:45 p.m.
    Mr Speaker, I had made an earlier point that the fact that you are being prudent does not necessarily mean that you will not incur losses. And this is the extent to which one puts the context of the discussion by Hon K. T. Hammond. Yes, it is true that we can incur losses and therefore, that is the —
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Minister for Finance, the problem with mentioning Hon Members' names is that in this House, when you mention a name, the person must be given the opportunity to respond. You mentioned the name of Hon Hammond and now, if he decides to take his pound of flesh, you tie my hands. So, please, proceed without mentioning any name.
    Mr Hammond 5:45 p.m.
    Mr Speaker --
    Mr Second Deputy Speaker 5:45 p.m.
    You did not hear it?
    Mr Hammond 5:45 p.m.
    Mr Speaker, I did. The Hon Minister and I have established a very good sort of intercourse, social and political intercourse, so I have decided sometimes to gloss over some of these things. So, let him proceed and in any event, it is getting to six o'clock, so we should be allowing him to get on with it.
    Mr Second Deputy Speaker 5:45 p.m.
    Hon Hammond, I thank you very much.
    Mr Hammond 5:45 p.m.
    Mr Speaker, thank you.
    Mr Terkpeh 5:45 p.m.
    Mr Speaker, I think I have explained the issues sufficiently enough and on that note, I said that was going to be my last point.
    I thank you very much for the opportunity.
    Question put and Motion agreed to.
    Resolved:
    That this Honourable House approves the sum of GH¢14,612, 471,227 for the services of Other Government Obligations for the year ending 31st December, 2013.
    Dr Kunbuor 5:55 p.m.
    We take Motion number 19, Mr Speaker.
    Suspension of Standing Order 80 (1)
    Minister for Finance (Mr Seth Terkpeh) 5:55 p.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 80 (1) which require that no Motion shall be debated until at least, forty-eight hours have elapsed between

    the date on which notice of the Motion is given and the date on which the Motion is moved, the Motion for the Second Reading of the Internal Revenue (Amendment) Bill, 2013 may be moved today.
    Mr James K. Avedzi 5:55 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    Resolved accordinly.
    BILLS -- SECOND READING 5:55 p.m.
    Minister for Finance, (Mr Seth Terkpeh) 5:55 p.m.
    Mr Speaker, I beg to move, that the Internal Revenue (Amendment) Bill, 2013 be now read a Second time.
    Mr Speaker, in so doing, I wish to draw attention to a couple of points, the first being that these amendments are being taken first in the context of the 2013 budget changes that are to be made into the various sections of the Income Tax Act, and also there are some outstanding issues in previous policies which were included in the Bill that was considered by the Committee and which are contained in the Report.
    Mr Speaker, I beg to move.
    Question proposed.
    Chairman of the Committee (Mr James K. Avedzi) 5:55 p.m.
    Mr Speaker, I beg to support the Motion and in doing so, I present your Committee's Report.
    Introduction
    The Internal Revenue (Amendment) Bill was presented to Parliament by the Hon. Minister for Finance and read for the First time on Friday, 22nd March, 2013 and referred to the Finance Committee for consideration and report in accordance
    with article 174 (1) of the 1992 Constitution and Order 169 of the Standing Orders of the Parliament of Ghana.
    Pursuant to the referral, the Committee met with the Hon Minister for Finance, Mr Seth E. Terkpeh, the Commissioner- General of Ghana Revenue Authority (GRA), Mr George Blankson, and officials from the Ministry of Finance and GRA during the consideration of the referral.
    The Committee is grateful to the Hon Minister, the Commissioner-General and officials of the Ministry and GRA for attending upon it.
    Reference
    The Committee referred to the following documents at its deliberations:
    The 1992 Constitution of Ghana.
    The Standing Orders of the Parliament of Ghana.
    Internal Revenue Act, 2000 (Act 592)
    the Internal Revenue (Amendment) Bill.
    Background
    The 2013 Budget Statement and Economic Policy of the Government of the Republic of Ghana outlined fiscal policies aimed at reducing the negative impact of real increases in GDP on personal incomes and to compensate for the losing purchasing power of income earners. Further, personal reliefs aimed at reducing the burden on taxpayers in certain categories have also been proposed.
    The Bill among others is therefore to give legal effect to the above policy proposals and others outlined in the Budget Statement. The Bill also seeks to

    exempt the ARB Apex Bank from paying taxes for ten years to enable it continue to provide technical and financial support to the rural banks and also extend more credit to SMEs in the Agricultural Sector.

    Purpose of the Bill

    The Bill seeks to among others:

    a. amend the Internal Revenue Act, 2000 (Act 592) to exempt the ARB Apex Bank from tax for a period of ten (10) years of assessment;

    b. increase the personal reliefs for certain categories of taxpayers;

    c. amend the annual income tax thresholds and brackets;

    d. give effect to the 2012 amendment of the Capital allowances regime of the mining companies;

    e. provide for specific period for payment of final tax on earned repatriated profits of non-residents doing business in the country; and

    f. redefine “exempt organisations.”

    Division of the Bill

    The Bill is divided into thirteen clauses with clause 1 to 11 seeking to amend sections 11, 39, 52, 66, 67, 94, 97, 122, 122A and 142 of Act 592 while clauses 12 and 13 amends the first and third Schedule of the same Act. The details of the amendment are as follows:

    Clause 1 amends section 11 of Act 592 to exempt the ARB Apex Bank from tax from a period of ten (10) years of assessment.

    Clause 2 amends section 39 of Act 592 to increase the personal reliefs to certain categories of taxpayers to reduce the tax burden on those categories.

    Clause 3 amends section 52 of Act 592 to give effect to 2012 amendment of the Capital Allowance regime of the mining companies.

    Clauses 4 and 5 amends sections 66 and 67 of Act 592 respectively and provide for a specified period for the payment of final tax on earned repatriated profit of non-resident persons carrying on business in the country through a permanent establishment and gross receipt of non-resident persons carrying on business in shipping, air transport and telecommunication services.

    Clause 6 amends section 94 of Act 592 to redefine “exempt organisations” in the interpretation section to resolve the ambiguity in the definition of “exempt organisations”

    Clause 7 amends section 97 of Act 592 by repealing class 3 depreciable assets from the list of chargeable assets in subsection (3) of section 97.

    Clause 8 amends section 122 of Act 592 to expressly require all persons required to register with the Commissioner-General to maintain underlying documents in the nature of invoices, contracts, receipts, vouchers or electronic data as part of the obligation to keep accounting records under the Act.

    Clause 9 amends section 122 of Act 592 by introducing a new section 122A. The amendment makes it obligatory for companies operating in Ghana, whether domestic or external, to maintain ownership information in Ghana.

    Clause 10 amends section 142 of Act 592 while clause 11 amends section 165 by repealing subsection (1) of section 165.

    Clause 12 amends the First Schedule to the Act by modifying the annual income tax thresholds and brackets to com- pensate taxpayers for the loss in pur- chasing power arising from inflationary trends and the impact of real GDP on personal income

    Clause 13 amends the Third Schedule of Act 592 by introducing new maximum cost base for road vehicles other than commercial vehicles for capital allowance purposes.

    Observations

    Urgency of the Bill

    The Committee in its deliberations considered the Bill to be of an urgent nature and must be taken through all the stages in accordance with article 106 (13) of the Constitution and Order 119 of the Standing Orders of the House.

    Rationale for the tax holiday for ARB Apex Bank

    The Committee was informed that the ARB Apex Bank was set up to provide financial support to SMEs as well as technical and financial assistance to rural banks. It was indicated that since rural banks are not to operate on purely commercial basis, there is the need to support the Apex Bank to assist the rural banks to operate efficiently.

    It was added that the Agricultural and the National Investment Banks also enjoy this facility at their initial stage till they became commercially viable.

    Further, the tax holiday is to give some relief to the Bank to extend more credit to SMEs and also to the agricultural sector.

    The Committee hopes that the tax holidays would improve on the activities of ARB Apex Bank which will in turn reflect positively in the operations of the rural banks in the country.

    The Committee noted that the Bank of Ghana Act, 2002 (Act 612) which mandates the Central Bank to regulate the activities of all banks including the Rural Banks limits the Apex Bank to regulate the activities of the Rural Banks and calls for an amendment of Act 612 to enable the Apex Bank take up the regulatory responsibility.

    Amendment to the Ghana Revenue Authority Act, 2009 (Act 791)

    The Committee further wanted to know whether the proposed Internal Revenue Bill in the 2013 budget does not make adequate provisions to address issues being raised in the proposed amendment. Officials from the GRA, informed the Committee that, when the proposed Bill is passed, it will annul provisions in the current amendment Bill.

    They explained that, some provisions in the existing Act create compliance difficulties for GRA hence the need to have these issues addressed as early as possible.

    Amendments

    The Committee had a clause by clause examination of the Bill and proposes the following amendments for the considera- tion of the House:

    i. Clause 3 --Amendment proposed -- subsection 1, line 3, delete “disposable” and insert “disposal”
    Mr Second Deputy Speaker 5:55 p.m.
    Hon Members, Order 90 of the Standing Orders suggests that the Speaker shall not take part in any debate before the House. I am mindful of Order 90. However, I have had a prior discussion with the Majority Leader in the Speaker's Lobby and I think that I would raise the issue for the Majority Leader to discuss it.
    Majority Leader, as I said in the Speaker's Lobby, when you look at page 6 of the Amendment Bill, the amendment that is proposed there, which is “Record of Shareholders of Company”, talks about “a register of shareholders of a company which already exists under the Companies Act”.
    So, I asked the Majority Leader whether he thought that that provision was relevant since this provision that says that every company would keep a register of its members, distinguishes each share held et cetera already exists in the Companies Act.
    The Majority Leader gave me an answer and I think that I would like him to share the answer with us. And I asked the
    Majority Leader because he is a tax lawyer and I am a company lawyer, so he would share it with us.
    Dr Benjamin Kunbuor 5:55 p.m.
    Well, thank you very much Mr Speaker.
    Tax and corporate matters certainly do meet at various points. But there are so many reasons for these requirements.
    The first simple one is that it is an Organisation for Economic Co-operation and Development (OECD) international requirement on tax havens and that is supposed to be an information collection mechanism to actually make sure that at any point, you can track down where companies are turning particular jurisdictions into tax havens.
    But more fundamentally, if you reproduced as it looks like what is in the Companies Act, it is simply to give it a tax colour because of the jurisdictional consequences associated with comp- liance or non-compliance. As you had it, when it was in the Companies Code, if it became a penalty under tax jurisdiction and non-compliance, you could not invoke the criminal consequences of the tax regime to address this situation.
    So, you simply bring it now, reproduce it here and the penal provisions on tax law will apply to this form of compliance in a situation that it could not have happened if it was just simply sitting in the Companies Code.
    This amendment or insertion has to be read closely with section 122 as a whole. When you take all of them together, you would come and see that shares are a very peculiar type of corporate asset and because of its peculiarity, you cannot leave it to come under the assets and liabilities columns in section 122.
    Mr Second Deputy Speaker 6:05 p.m.
    Hon Members, let us have some order, please.
    Dr Kunbuor 6:05 p.m.
    By bringing it under tax law now, you know when you do not comply with any provisions of Act 592, there are a number of consequences associated with it. And those conse- quences would now apply to the idea of shares as it was sitting in the Companies Code.
    Lastly, Mr Speaker would know -- I know you have been working on this matter, there is a robust revision of the Companies Code of Ghana and one of the areas that some thorough work has been done is on shares and the structure of shares of companies. And this one would also be forward-looking because it anticipates the amendments that might come in the Companies Code.
    Mr Second Deputy Speaker 6:05 p.m.
    Thank you very much, Majority Leader.
    I think that I appreciate what you said, save that it is now the Companies Act, not the Companies Code.
    Hon Majority Leader, Hon Members, article 106 (1) of the Constitution gives us the power to make laws. Therefore, when any Bill is brought before Parliament, it is the property of Parliament. Article 106 (2) too says that no Bill other than a Bill as

    referred to in paragraph (a) of article 108 of this Constitution shall be introduced into Parliament unless it is accompanied by an explanatory memorandum setting out in detail the policy and principles of the Bill, the defect of the existing law, the remedies proposed to deal with those defects and the necessity for its introduction.

    Hon Members, what we have just been told by the Majority Leader, which fits squarely into what is envisaged under article 106 (2) (a) is not contained in the explanatory memorandum. I, therefore, direct that what has just been shared by the Majority Leader, be included in the memorandum of the Internal Revenue (Amendment) Bill.
    Dr A. A. Osei 6:05 p.m.
    Mr Speaker, can we change the memorandum?
    Mr Second Deputy Speaker 6:05 p.m.
    Yes.
    Dr A. A. Osei 6:05 p.m.
    We can change the clauses of the Bill, but I am not so sure we can amend the memorandum per se; that is an issue. I agree with the rationale and so forth, but I am not sure we are at liberty to change the memorandum.
    Dr Kunbuor 6:05 p.m.
    Mr Speaker, this should have been properly adopted as part of the Committee's Report if the issues had been canvassed before the Committee, because the Committee's Report would also serve as a very useful resource base for appreciating the provision. But because this is a policy issue of Government and the Government Minister is here, perhaps, it is his leave that you might seek.
    But the consequences of it is that they might have to come back to the House and make this available to the Committee to take on board, which would inform the Report. But I believe that if you look at paragraph 2 on page (ii), dealing with the
    particular proposal, technically, it addresses all these possible issues that have been anticipated. So, we can assume that this particular paragraph incorporates all of them and we can let it go Mr Speaker.
    Mr Second Deputy Speaker 6:05 p.m.
    Majority Leader, I thought that as a Minister, you had the authority to talk about policy -- and thought that what you explained to us in terms of the OECD and so on, which is not contained anywhere in the memorandum, is part of the policy. That was the reasoning behind the amendment. I say that because we are passing this under a certificate of urgency and today is the last but one day. So, we do not want to go and come back.
    So, if you believe that we must just keep it in the Hansard and not incorporate it in any way into the memorandum through the backdoor as I was trying to do, then I would leave it hanging in the Hansard and take refuge in the fact that just now, under the new Interpretation Act, the Hansard is part of the things that you can look at when you are interpreting an Act.
    Dr Kunbuor 6:05 p.m.
    Mr Speaker, why I was guided by that is that, this matter would have gone to Cabinet and Cabinet would have approved it. So, it would be on a slippery slope.
    Mr Second Deputy Speaker 6:05 p.m.
    I think that we would take refuge under section 10 (2) (e) of the Interpretation Act, which says that in interpreting any Act, the Parliamentary Debate prior to the passing of the Bill in Parliament, can be taken into consideration. But if it was not that we wanted to pass this thing today and it was under a certificate of urgency, I would have recommended that we stand it down, so that the memorandum is done properly.
    So next time, I believe the Minister for Finance would give us all this OECD information.
    Mr Terkpeh 6:05 p.m.
    Mr Speaker, the omission is inadvertent because this actually goes to other laws including of Transfer of Pricing Regulations that we brought to this House.
    At that time, we explained that the reason for some of these changes actually goes to the Financial Centre Act that was passed, which brought Ghana into the lime light, first as a tax haven. Mr Speaker, if you would recall during the last Sitting, certain laws were passed in order to remove Ghana of the active money laundering list, because Ghana had been blacklisted. So, this is the OECD context and that it should have been highlighted.
    Mr Speaker, in addition to the debate, we would take steps to include in the memorandum when the comprehensive Income Tax Bill that we are envisaging comes to the House, because it would refer to new additions that relate to this particular subject matter. But we did, interestingly, Mr Speaker, offer your explanation to the OECD.
    I was in a forum and did explain that what they were requiring us to do was already in our Companies Act. But they did insist as the Majority Leader indicated, that for the avoidance of doubt, we should have it also as a tax provision in the Income Tax Act.
    Mr Second Deputy Speaker 6:05 p.m.
    Thank you, Finance Minister; thank you, Hon Dr Akoto Osei; thank you, Majority Leader.
    As you pointed out, it is a matter of policy we should leave it as that, so that I reverse my former ruling. I have never been afraid to admit that I have made a mistake. I reverse my former ruling and I
    Mr Second Deputy Speaker 6:15 p.m.


    am happy that we can achieve the same effect by coming under the Interpretation Act, section 3 (d).
    Mr William O. Boafo 6:15 p.m.
    Mr Speaker, looking at the clause 9, which is the subject matter of the discussion now and the records of the shareholders of the company as listed under (9), I do not know whether these are the only records which would satisfy the tax position. This is because if you go to the Companies Act, I believe there are more exhaustive particulars which are required; more exhaustive than what is contained here.
    That is the first one. And the second one is that I do not know of any company which has its management and control exercise in Ghana. Mr Speaker, what I know is that, there is an external company and the external company is by definition an entity which has an established place of business in Ghana. We do not find this definition of “management” and “control” in our corporate law.
    I would need some guidance from the Majority Leader, why this expression was adopted. The fact that if one visits the Companies Code, there are more infor- mation and particulars, especially regarding what should be filed, main- tained, returns and so forth, which should be more reflective of the status of the shareholding.
    The last point is, why do you limit this record to companies only? If it is something which is necessary for persons which are taxable other than companies, why not partnerships? What about the record of partnerships?
    Dr Kunbuor 6:15 p.m.
    Thank you very much.
    You see, the notion of a resident for company purposes is completely different from the definition of resident for tax
    purposes. That is why you see that they have put here clearly “during a year of assessment” and the year of assessment for tax purposes is not a lunar year because there are a number of days that a company must have in a jurisdiction to be considered resident and those number of days are completely different from the annual lunar year that we know in our statistics.
    That is why you see control and management form one category but there is also a physical number of days, some 365 days, some 300, some 175. Depending on the particular regime that you are dealing with, the company will be deemed to be resident in Ghana.
    A company might not even physically be in Ghana but in terms of its business transactions, the law will deem it for purposes of that income to be resident in Ghana despite the fact that the company will never have set foot here in Ghana. And that is what this is supposed to cure, to make sure that you have closed all the other possibilities for tax purposes. That is why it is used in that form.
    So, the company law rendition of a resident company will not satisfy the jurisdiction and basis for tax assessment in a tax year.
    Mr Second Deputy Speaker 6:15 p.m.
    Hon Majority Leader, are you -- You are telling who a taxable person is, in terms of corporate bodies. Is that what you are saying?
    Hon Majority Leader, I understood Hon Boafo to be talking about one other category. He talked about external companies. The first category is a company which is incorporated under the laws of Ghana; it is clear. The second category is what you have talked about, a company which has its management or
    control exercise in Ghana and as you said correctly, the company may not even be physically in Ghana but it can have its management and control in Ghana and to that extent it can be taxable.
    Hon W. O. Boafo, if I understood him, he was talking about external companies as known under our Companies Act. They are not incorporated in Ghana, they may not have their management and control in Ghana, they may just be a branch office. How about that?
    Dr Kunbuor 6:15 p.m.
    Mr Speaker, the nomenclature in tax law is not like the nomenclature in corporate law. It is only in company law, that you know of internal and external companies. When you come to tax law, you are dealing with resident and non-resident taxpayers, either corporate or an individual. So, here, you do not use the term an “external company” to address the issue of tax.
    You talk of a resident company or a non-resident company. And you talk of a resident taxpayer and a non-resident taxpayer. That is the distinction. You do not find anywhere in the tax law where they have referred to external companies.
    Dr Prempeh 6:15 p.m.
    Thank you, Mr Speaker -- [Interruption.]
    Dr A. A. Osei 6:15 p.m.
    Mr Speaker --
    Mr Second Deputy Speaker 6:15 p.m.
    Please, your Hon Colleague behind.
    Dr A. A. Osei 6:15 p.m.
    Oh, sorry.
    Dr Prempeh 6:15 p.m.
    Thank you, Mr Speaker.
    The debate has reached the realms of technical experts, from company to external to foreign -- What does it mean here, so that we can all contribute?
    [Laughter.] The professor of company law, yourself, the professor of taxation who is the Hon Kunbuor and the professor of law, Hon W. O. Boafo, you have lost us. Please, let us come into the debate.
    Mr Second Deputy Speaker 6:15 p.m.
    Hon “Napoleon” Prempeh, I am surprised you are lost. I did not know anything could make you lost. So if you are lost, I will encourage the Hon Majority Leader to continue, so that, that way, you can continue to be lost.
    Dr Prempeh 6:15 p.m.
    Mr Speaker, I have not read the chapter in your book you autographed for me. The next chapter I am reading deals with what you are talking about.
    Dr A. A. Osei 6:15 p.m.
    Mr Speaker, I think you found a brilliant way to engage yourself in the debate in spite of our Standing Orders. [Interruption.] But Mr Speaker, I would want to address a certain matter you raised relating to the records.
    I think you have to read section 122 (a) and 122 together; it is not just in -- The one is a new insertion and it deals with records of shareholders. But if you go back to the previous paragraph, it is more inclusive and you go back to the previous page, it is specific. So, it is not limiting to just the shareholders in the matter.
    Mr Second Deputy Speaker 6:15 p.m.
    Thank you.
    I think that what you said about me breaching Standing Order 90, I take it as a joke. You were joking; were you not?
    Dr A. A. Osei 6:15 p.m.
    Yes, Mr Speaker. I was certainly joking.
    Mr Second Deputy Speaker 6:15 p.m.
    Thank you very much.
    Majority Leader, Hon Minister, you have finished?
    Dr Kunbuor 6:15 p.m.
    Mr Speaker, we are waiting for you.
    Mr Second Deputy Speaker 6:15 p.m.
    Hon Minister, I think you do not want to wind up. All right.
    Question put and Motion agreed to.
    The Internal Revenue (Amendment) Bill, 2012 was read a Second time.
    Resolved accordingly.
    Dr Kunbuor 6:15 p.m.
    Mr Speaker, item 21 on the Order Paper.
    Suspension of Standing Order 128 (1)
    Minister for Finance (Mr Seth E. Terkpeh) 6:15 p.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 128 (1) which require that when a Bill has been read a Second time, it shall pass through a Consideration Stage which shall not be taken until at least, forty-eight hours have elapsed, the Consideration Stage of the Internal Revenue (Amendment) Bill, 2013 may be taken today.
    Mr James K. Avedzi 6:15 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and Motion agreed to.
    Resolved accordingly.
    BILLS -- CONSIDERATION 6:15 p.m.
    STAGE 6:15 p.m.
    Mr Second Deputy Speaker 6:25 p.m.
    No amendment.
    Clauses 1 and 2 ordered to stand part of the Bill.
    Clause 3 -- Section 52 of Act 592 amended.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, I beg to move, clause 3, subsection 1, line 3 delete “disposable”and insert “disposal”.
    Mr Speaker, the subclause will then read 6:25 p.m.
    “Subject to subsection 3 the transfer by a person of a business asset other than a class 1, 2 or 4 depreciable asset to an associate is treated as a disposal for a consideration.”
    Mr Speaker, this is just to make the rendition fit and well.
    Mr Second Deputy Speaker 6:25 p.m.
    Hon Chairman, instead of “disposable” it should be “disposal”?
    Question put and amendment agreed to.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, I beg to move, clause 3, subsection 1 (a) line 1, delete “equal” and insert “person”.
    Mr Speaker, I should read “the cost of the assets to the person”, not “the cost of the assets to the equal”. So, just to make the rendition fit well.
    Mr Hammond 6:25 p.m.
    Mr Speaker, there is something going on, on the floor of the House which you might have to have a look at. It is disturbing our concentration.
    Mr Second Deputy Speaker 6:25 p.m.
    What is going on Hon Hammond? Hon Hammond, I have recognised you, what is going on.
    Mr Hammond 6:25 p.m.
    Mr Speaker, I am being persuaded to sit down, so I intend to resume my seat.
    Question put and amendment agreed to.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, I beg to move, clause 3, subsection 1 (a) (i), line 3, after “asset” insert “depreciable asset”.
    Mr Speaker, the sentence will then read as follows 6:25 p.m.
    “The asset is a business asset of the associate or in the case of a class 3, 5 or 4 depreciable asset a depreciable asset of the associate.”
    Mr Speaker, without this new insertion, the sentence does not make sense.
    Mr Second Deputy Speaker 6:25 p.m.
    Hon Members, there is too much chattering in the House. I believe that we can have some order and quickly finish with this part.
    Mr Joseph Y. Chireh 6:25 p.m.
    Mr Speaker, the Chairman has moved the Motion but his explanation is not convincing. It appears he was just adding “s” . But if he is saying depreciable and a depreciable of the “a”, in fact, he should be talking about “of the associate” not the repeat of “depreciable” again.
    If you look at the original, the original says “depreciable”, then what he is amending now he is adding “a depreci- able”. So, he needs to explain to us whether it is a tax term where he repeats or he is only inserting “a” before the “depreciable”.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, the first depreciable asset is referring to a class 3, 5 and 6 class of assets, and therefore, when you are transferring this asset to an associate, that must be classified as a depreciable asset of the associate. That is why we are inserting that clause.
    Mr Second Deputy Speaker 6:25 p.m.
    Hon Chairman, what I understand him to be saying is that, in an amended body of the Bill, the word “depreciable” already exists. You are now adding “a depreciable.” So, if we take your amendment as it is, it will be “a depreciable depreciable asset”. “Depreciable will come twice.
    Hon Yieleh Chireh is that what --
    Mr Chireh 6:25 p.m.
    Mr Speaker, what he has read now shows that he should say “depreciable asset”. The original one remains. Then he inserts “a depreciable asset” to qualify the associate. So, in that case, he will be right.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, there must be a comma after the first asset, then it makes meaning.
    Dr Kunbuor 6:25 p.m.
    Mr Speaker, when you are dealing with depreciable assets as a generic term, it applies to all depreciable assets. But when you start breaking them down into their classes, classes 1, 2, 3 in that order, once you bracket them into a particular you can use the article “a”, that this particular depreciable asset falls within this particular class. That is why it takes that colour. But if you are dealing with depreciable assets generally, you do not need to add the word “a”.
    So, what Hon Yieleh Chireh is saying is that, once he has now come to deal with a particular class, then he can then put there, that this is a depreciable asset inasmuch as it relates to that particular class, otherwise, he should have used the words again “depreciable asset” or left it as it is.
    Mr Second Deputy Speaker 6:25 p.m.
    So, Hon Majority Leader, do you support the amendment or not?
    Dr Kunbuor 6:25 p.m.
    Mr Speaker, I support the amendment because it is just to clarify a particular category of depreciable assets.
    Dr A. A. Osei 6:25 p.m.
    Mr Speaker, the amendment cannot be supported unless there is a comma. So, once we have the comma, then his amendment is the right one. Comma is not there, that is why --
    Mr Second Deputy Speaker 6:25 p.m.
    That we may take as a drafting issue or in alternative, the Chairman may want to take on board the comma and read it with the comma, then we all support it.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, the new rendition will be:
    “The asset is a business asset of the associate or, in the case of a class 3, 5 or 6 depreciable assets, a depreciable asset of the associate”.
    Question put and amendment agreed to.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, I beg to move, clause 3, subsection (b), line 1, delete “repeal” and insert “deletion”.
    Mr Speaker, the new rendition will then be 6:25 p.m.
    “By the deletion of class 3 in subsection (2). . .”
    Mr Speaker, this word “deletion” fits well in the sentence better than “repeal”.
    Question put and amendment agreed to.
    Clause 3 as amended ordered to stand part of the Bill.
    Clause 4 to 6 ordered to stand part of the Bill.
    Clause 7 -- Section 97 of Act 592 amended
    Mr Avedzi 6:25 p.m.
    Mr Speaker, I beg to move, clause 7, line 2, delete “repeal” and insert “deletion”.
    Mr Speaker, this is in line with the earlier one we did. This is just conse- quential.
    Question put and amendment agreed to.
    Clause 7 as amended ordered to stand part of the Bill.
    Clauses 8 and 9 ordered to stand part of the Bill.
    Clause 10 -- Section 142 of Act 592 amended.
    Mr Avedzi 6:25 p.m.
    Mr Speaker, I beg to move, clause 10, line 2, delete all words after “for” and insert “two currency units and one currency unit for four currency points and two currency points respectively”.
    Mr Speaker, the reason for this amendment is that, currency point here is understood to be GH¢12 as per one currency point. The reason is that, this makes it too difficult for taxpayers to
    honour if they default. For any day that they default, they have to pay two currency units, which is interpreted to be
    GH¢12.
    So, it is too punitive and for that matter, we are reducing it to a currency point, which will read lower compared to the unit. So, Mr Speaker, if we say two currency units, it is read as 12 x 2, which is 24. But if we say two currency points, it is read as 2, just to make it affordable for the taxpayer.
    Mr Chireh 6:25 p.m.
    Mr Speaker, I support the amendment because it clarifies the position of penalty unit as separate from currency points. And in the case of the penalty unit, that is more of Criminal Law and this currency points, is more of revenue issues. So, I think that it is appropriate that this is clarified now.
    Dr A. A. Osei 6:25 p.m.
    Mr Speaker, in any case, what was in the Bill, which was sent to us was wrong. This is because it has already been amended and they forgot about it. It has already been amended to carry currency units. Now, they are changing it to points, that is why the amendment is being offered.
    Mr Second Deputy Speaker 6:25 p.m.
    That is why now the Interpretation Act says that we can take into account the debate of the House.
    Question put and amendment agreed to.
    Clause 10 as amended ordered to stand part of the Bill.
    Clause 11 -- Section 165 of Act 592 amended.
    Mr Avedzi 6:45 p.m.
    Mr Speaker, I beg to move, clause 11, delete.
    Mr Speaker, we should delete the entire clause because the clause says that the principal enactment is amended is section 165 by repeal of subsection (1). Mr Speaker, this has already been done in the previous amendment, so there is no need to repeal something that has already been repealed by the previous amendment.
    Mr Speaker, I so move.
    Mr Second Deputy Speaker 6:45 p.m.
    In other words, it is redundant?
    Question put and amendment agreed to.
    Clause 11 as amended ordered to stand part of the Bill.
    rose
    Mr Second Deputy Speaker 6:45 p.m.
    I saw Hon Kofi Frimpong on his feet in the middle of --
    Mr Kofi Frimpong 6:45 p.m.
    Mr Speaker, I can see some Members on the other side of the House eating chocolate, but those of us here, we do not have it. [Laughter.] So, Mr Speaker, let them supply us, so that we all will not sleep. They should give us either chocolate or toffee.
    Mr Second Deputy Speaker 6:45 p.m.
    Hon Kofi Frimpong, I can see a number of Hon Members on the other side offering you chocolate.
    This is on the lighter side, so let us continue.
    Clause 12 -- First Schedule to Act 592 amended.
    Mr Second Deputy Speaker 6:45 p.m.
    There is no advertised amendment.
    Mr Avedzi 6:45 p.m.
    Mr Speaker, I beg to move, Third Schedule, line 2, delete 25,000.00 cedis and insert GH¢25,000.00. In line 3, delete 70,000.00 and insert GH¢70,000.00.
    Mr Speaker, this is a typographical error and we would want the real position, which is in Ghana cedis but not cedis. This is because if it stays the way it is, it would be read as 25,000 old cedis.
    I beg to move.
    Mr Second Deputy Speaker 6:45 p.m.
    The amendment has been moved and it is for the consideration of the House.
    Mr Chireh 6:45 p.m.
    Mr Speaker, my problem with this amendment is that, in some documents, we have the Ghana cedi depicted by GHS and not ‘C'. When are we going to be uniformed about this?
    Mr Second Deputy Speaker 6:45 p.m.
    Thank you, Hon Chireh.
    The Minister for Finance is here and I am sure that later on you can meet with him and discuss that.
    But the question is that, the Third Schedule, line 2, be amended, so that we delete ‘C' or cedi 25,000.00 and insert GH¢.
    Dr A. A. Osei 6:45 p.m.
    Mr Speaker, the ‘C' should be a small letter “c”. It should be a small letter “c” to be consistent with what is in here and what is in the Budget Statement. The capital ‘C' there is not the proper rendition for the avoidance of doubt.
    Mr Second Deputy Speaker 6:45 p.m.
    Chairman of the Committee, the Ranking Member is saying that, while he agrees with the GHC, the ‘c' as part of GH is a small ‘c' and not a capital ‘C'. What do you say?
    Mr Avedzi 6:45 p.m.
    Mr Speaker, I do not think that this Report is going to be reproduced in toto. Definitely, the drafts will use the correct cedi sign.
    Mr Second Deputy Speaker 6:45 p.m.
    So, we would leave it for the draftsperson. I was saying that the question is that, we delete the symbol cedi and insert symbol GH cedi infront of the 25,000 and also in front of the 70,000. That is the question.
    Question put and amendment agreed to.
    The Third Schedule as amended ordered to stand part of the Bill.
    The Long Title --
    An Act to amend the Internal Revenue Act 2000 )Act 592) to exempt the ARB Apex Bank from tax for a period of ten years assessment to increase the personal relief of certain category of taxpayers to amend the annual income tax (threshold) and to provide for related matters.
    Mr Avedzi 6:45 p.m.
    Mr Speaker, I beg to move, the Long Title, delete and insert --
    “An Act to amend the Internal Revenue Act 2000 (Act 592( to exempt the ARB Apex Bank from tax for a period of ten years of assessment to increase personal relief for certain category of taxpayers to amend the annual income tax (threshold) to provide for consequential amendment on roll- over relief in respect of class 3 depreciable assets to provide for the maintenance underlying documen- tation,” to introduce a new maximum cost base for road vehicle and to provide for related matters.”
    Mr Second Deputy Speaker 6:45 p.m.
    Hon Members, order! Order!
    Mr Avedzi 6:45 p.m.
    The Long Title did not capture the entire content of the Bill. The Bill was dealing with different areas, in fact, about five sectors. So, the Long Title of the Bill captures only a portion of the actual content of the Bill. So, we felt that we should bring everything that the content of the Bill talked about in the Long Title, hence this amendment.
    Question put and amendment agreed to.
    The Long Title as amended ordered to stand part of the Bill.
    Mr Second Deputy Speaker 6:45 p.m.
    Hon Members, that brings us to the end of the Consideration Stage of the Internal Revenue Amendment Bill.
    Mr Agbesi 6:45 p.m.
    Mr Speaker, if we can proceed to the Third Reading of the Bill.
    Mr Second Deputy Speaker 6:45 p.m.
    I thought we would take Motion number 23 first - it is a procedural Motion.
    Mr Agbesi 6:45 p.m.
    Yes, Mr Speaker, Motion number 23 --
    Suspension of Standing Order 131 (1)
    Mr Seth Terkpeh 6:45 p.m.
    Mr Speaker, I beg to move, that notwithstanding the provisions of Standing Order 131(1) which require that when a Bill has passed through the Consideration Stage, the Third Reading thereof shall not be taken until at least, twenty-four hours have elapsed, the Motion for the Third Reading of the Internal Revenue (Amendment) Bill, 2013 may be moved today.
    Mr James K. Avedzi 6:45 p.m.
    Mr Speaker, I beg to second the Motion.
    Question put and amendment agreed to.
    Resolved accordingly.
    BILLS -- THIRD READING 6:55 p.m.
    Mr Second Deputy Speaker 6:55 p.m.
    Hon Majority Leader and then Minority Leader -- It has just come to my attention that the last amendment -- the Long Title-- a correction was effected by the Chairman but as he was reading it, was almost 7.00 p.m. he did not read it, so the Hansard has a rendition which is different from the rendition that he read.
    The difficulty that we have is that, when that is taken, the Motion and everything, can the draftsperson correct it? Or we have to come back and pick -- let me hear Hon Yieleh Chireh and then I would hear the Hon Leaders. We would want the correct rendition; to be effected. How do we do it?
    Mr Chireh 6:55 p.m.
    Mr Speaker, I think you are talking about the one in the Report; the advertised amendment in the Report. What the Hon Chairman read, did he add the additional amendment?
    Mr Speaker, I did not want to say that but there was a procedural lapse in what we did at the beginning. The Hon Minister moved a procedural Motion, and the Question was put. He should have again moved the substantive Motion for the Third Reading.
    Unfortunately, as soon as he finished and we had moved the procedural Motion, the Title was read. I think that we should go back a step and perhaps, take it through a Second Consideration Stage.
    Mr Second Deputy Speaker 6:55 p.m.
    Are you suggesting that we should go through the whole of the Second Consideration Stage?
    Minority or Majority Leader, any of you.
    Mr Chireh 6:55 p.m.
    What I said was that, Mr Speaker, the procedural Motion, the Orders were what were read as the Third Reading. So, if you look at the records, there was no Third Reading.
    So, I am saying that now that this issue has come up, I would suggest that the Question you put for the procedural Motion was approved. The Minister was then to move for the Third Reading, which we did not do; it was the procedural Motion that the Title was read.
    So, as far as I am concerned, he should now move for the Third Reading and the Chairman would get up and say that, no, he has to consider this particular amendment for the Second Consideration Stage.
    Mr Nitiwul 6:55 p.m.
    Mr Speaker, if the correct rendition of the Long Title were in the Report, then we would have just assumed that the Hansard Department would capture the Report, so, we would not have a problem. But because the change is made from this one, I would side with what Hon Yieleh Chireh rather said, that if we are able to go through the Second Consideration Stage, it should solve the problem from the original mistake that was made, for the fact that he did not move the Motion for the Third Reading before the Question was put. That can solve the issue.
    Mr Second Deputy Speaker 6:55 p.m.
    Majority Leader, do you have anything to add?
    Dr Kunbuor 6:55 p.m.
    Yes! The difficulty we have here is that, we are not clear how the title differed between what was advertised and what is in the Report. A Long Title is a technical category and if it is not substantial, the draftspersons can actually
    correct it to address the intendment of the legislation. But if it is substantial, they would have to take it back to the Second Consideration Stage. What we need to do is the Second Consideration Stage. Because what we need to look at is, is there any substantial difference between the Long Title as rendered here and what we have in the Report?
    Mr Avedzi 6:55 p.m.
    Mr Speaker, the issue is about the grammar. When you look at the Long Title that I read, in line (6), instead of “in response to”, we are changing it to “in respect of”. So that it can sound well and fit into the sentence-- “in respect of class (3)”. According to the draftsperson, the (3), we should not use words but the figure. But in this one, we have both the words and the figure.
    So, we are only deleting the “three”. And then “depreciable asset to provide” instead of “to expressly provide”. So, these are the few changes that we are making, which does not change in the Long Title.
    Mr Second Deputy Speaker 6:55 p.m.
    Hon Majority Leader, are they substantial?
    Dr Kunbuor 6:55 p.m.
    I do not think it changes the intendment at all. But I believe that the draftspersons, when this final document is being cleaned up, they will address it automatically. There are precedents and guidelines for drafting. So, what the Committee's Report says would not be the way the draftspersons would render it. It is when it is a policy issue change, that we would have the difficulty.
    But I do not mind that we simply apply for taking it back through a Second Consideration Stage and let him read it as it were and then-- It would be a few minutes, then we proceed to the Third Reading.
    Mr Speaker, I would like us to have a Second Consideration Stage of this matter in respect of the Long Title.
    Mr Second Deputy Speaker 6:55 p.m.
    I would like you to move a Motion of rescission.
    Mr Chireh 6:55 p.m.
    Mr Speaker, the Hon Minister is now to move for the Third Reading and at that point, the Hon Chairman would address it and ask for your permission and give the reasons for the Second Consideration Stage.
    Mr Second Deputy Speaker 6:55 p.m.
    Hon Majority Leader, I thought we did the Third Reading?
    Dr Kunbuor 6:55 p.m.
    The procedural Motion for the Third Reading has not been done. Mr Speaker, you know that at the Third Reading Stage, it is read and passed. So, I think what he wants to do is to arrest it and send it back to the Second Consideration Stage before it is read and passed.
    Dr A. A. Osei 6:55 p.m.
    Mr Speaker, this matter came up at the Committee. If you look at what is in the original Bill and the amendment, we were told that originally
    -- 6:55 p.m.
    Mr Second Deputy Speaker 6:55 p.m.
    Hon Dr Akoto Osei, with respect, you would be given the -- I think that when I call for the Third Reading and the Chairman rises, I hope to arrest it, and then when he moves his amendment and it is for the consideration of the House, then you can make your point.
    Hon Members, in deep consultation, I will listen to the Hon Majority Leader.
    Dr Kunbuor 7:05 p.m.
    Mr Speaker, it was just lack of communication between the Hon Chairman and the Table Office. So, I will ask that the Hon Minister should move the Motion number 24. After he has moved it, the arrest should take place to send us back.
    Mr Second Deputy Speaker 7:05 p.m.
    So, Hon Minister, Motion number 24 -- Yes, Chairman of the Committee?
    Mr Avedzi 7:05 p.m.
    Mr Speaker, before the Hon Minister moves the Motion for the Third Reading, I would want to ask that we go back to a Second Consideration Stage for further amendment to the Long Title.
    Mr Speaker, I beg to move.
    Mr Second Deputy Speaker 7:05 p.m.
    The Hon Chairman has moved that we go back to the Second Consideration Stage.
    Hon Sorogho?
    Alhaji Sorogho 7:05 p.m.
    Mr Speaker, I beg to second the Motion.
    BILLS -- SECOND 7:05 p.m.
    CONSIDERATION STAGE 7:05 p.m.
    Mr Second Deputy Speaker 7:05 p.m.
    The Internal Revenue Amendment Bill at the Second Consideration Stage.
    Hon Chairman?
    Mr Avedzi 7:05 p.m.
    Mr Speaker, I beg to move, that the Long Title amendment proposed, which was read at the Consideration Stage, is further amended. In line 6, delete “response to” and insert “respect of” and in line 7, delete “three in words” and “expressly”.
    The new rendition will be:
    “An Act to amend the Internal Revenue Act 2000, (Act 952) to exempt the ARB Apex Bank from tax for a period of ten years of assessment to increase personal relief for certain categories of taxpayers to amend the Annual Income Tax threshold and brackets to provide for consequential amendment on roll-over release in respect of class three depreciable
    Mr Second Deputy Speaker 7:05 p.m.
    That brings us to the end of the Second Consideration Stage of the Internal Revenue Amendment Bill.
    Hon Members, I am sorry that we went through this but I recollect that in my previous life as Attorney-General, the question that arose was -- If Parliament amends or does anything, what can the person change? There was one Act that the person changed and it became an issue.
    The Act had to come back; that is why we had to go through this process and make sure that it is Parliament that has done it, not the person.
    Thank you very much.
    Item number --
    Dr Kunbuor 7:05 p.m.
    Mr Speaker, item number
    24.
    Mr Second Deputy Speaker 7:05 p.m.
    What about item number 23? So, item number
    24.
    Hon Minister for Finance?
    Dr A. A. Osei 7:05 p.m.
    Mr Speaker, we have not done item number 23. It is procedural but we still have to do it. [Interruption.] We sent it back to a Second Con- sideration; it is still there. We have sent it back.
    Mr Second Deputy Speaker 7:05 p.m.
    Thank you but let us make progress. I think that we took item number 23 and then it was arrested. Now, if it was arrested and then we did the amendments, it is assumed that the amendment had not been passed, we have agreed to the procedural Motion -- Or you want us to take the procedural Motion?
    Dr A. A. Osei 7:05 p.m.
    Mr Speaker, we never did item number 23. He called for item number 24 and it was arrested.
    Mr Second Deputy Speaker 7:05 p.m.
    Hon Majority Leader, do not let us—
    Dr Kunbuor 7:05 p.m.
    Mr Speaker, item number 23 was actually moved and it was shortly after that, that the difficulty came in. When you went back to the Second Consideration Stage and the Mace was tilted, it allowed you a free room to make any changes that you could not have made. Once you have finished, you go back to the exact point at which it was arrested, which is now the substantive Motion and not the procedural Motion. So, the fluidity with tilting the Mace, that is the implication.
    Dr A. A. Osei 7:05 p.m.
    Mr Speaker, when the Mace is tilted, it is only consideration that we can do. That is all. So, it was not tilted because of some other reason; it was for Consideration.
    Dr Kunbuor 7:05 p.m.
    Mr Speaker, the implication of tilting the Mace is different. This is because almost anything can be introduced at this stage but at the Second Reading, that cannot be done. At the Third Reading, that cannot be done. So, the symbolism of tilting the Mace is to allow you to do almost anything to the Bill. That is what I mean.
    Dr A. A. Osei 7:05 p.m.
    Mr Speaker, that is wrong. That is known; I have been here for three terms; that is known.
    Mr Second Deputy Speaker 7:05 p.m.
    Hon Majority Leader, we have in the House a number of first timers, second timers and even third timers. That this is good. Even though it is late, I would want us to resolve this matter. So, I would give you the last word.
    Hon Yieleh Chireh will have one word; Hon Dr A. A. Osei will make his point and then the Hon Majority Leader. Whether we have already dealt with item number 23 and what happens at the Consideration Stage —
    So, Hon Yieleh Chireh?
    Mr Chireh 7:05 p.m.
    Mr Speaker, we went through item number 23 and the argument was that, when we asked for the waiver for us to move the Motion on item number 24, the Clerk-at-the-Table read the Title and that is why I am saying that it was wrong. This is because after we approved that, he was now to move the substantive Motion, which was the item number 24. Now, based on that decision that was made, when you agreed that we should move the substantive Motion, it was arrested by the Hon Chairman under Standing Order 130.
    So, it means we had cleared the path for this. But I remember one Hon Member also raised another issue and that is about the fact that the Report from the Committee said that it should be taken through all the stages in one day, which meant that this was even superfluous; asking for another waiver, it was superfluous. But the point is that —
    Mr Second Deputy Speaker 7:05 p.m.
    Hon Chireh, stand up, you do not have to sit down, I just want to ask a question. You take the procedural Motions before you take the substantive Motions?
    Mr Chireh 7:05 p.m.
    And it was granted —
    Mr Second Deputy Speaker 7:05 p.m.
    The procedural Motion is item number 23; the substantive Motion is item number 24. When we took the procedural Motion, that
    was seconded by Hon Sorogho. So, we had finished with item number 23. Then we debated how we will do this amendment and then we decided that we do the amendment by the Hon Minister getting up and attempting to — for the Third Reading, which should be arrested by the Hon Chairman. So, the Hon Minister got up and the Hon Chairman also got up and I recognised the Hon Chairman.
    The Hon Chairman then arrested the Third Reading and so, we had already done item number 23 -- I say you should stand. So, we have finished with the procedure, we do not have to go back to the procedure. That is your point?
    Mr Chireh 7:15 p.m.
    Mr Speaker, I just wanted to add something. He was talking about the Mace. So, the moment you ruled that he can read the Motion numbered 24 and it was arrested and he gave the reasons why we must do the Second Considera- tion Stage, the Mace was tilted immediately and that allowed us to do the amendment by the Hon Chairman of the Committee. Once the amendment was over, you also announced to this House that the Second Consideration Stage was over and that is why the Mace had to stand up for the substantive Motion to be moved.
    Mr Second Deputy Speaker 7:15 p.m.
    So, for the purposes of those of us who are in “Level 100”, as they say, when the Mace is tilted, then that is the Consideration Stage and Hon Members can make their comments. When the Mace is standing upright, Hon Members cannot comment about the matter, the only thing that can happen is the vote.
    Mr Chireh 7:15 p.m.
    Mr Speaker, since you said we are all learning, the issue about the Mace being tilted, as the Hon Majority Leader already indicated, is to allow Hon
    Dr A. A. Osei 7:15 p.m.
    Mr Speaker, I do not have any problem with all that he has said; not at all.
    Mr Second Deputy Speaker 7:15 p.m.
    Do you want to add something, Hon Majority Leader?
    Dr Kunbuor 7:15 p.m.
    Mr Speaker, I think it has been well said.
    Mr Second Deputy Speaker 7:15 p.m.
    Now, there is absolutely no controversy. We have already taken Motion numbered 23; we are back to Motion numbered 24 now.
    BILLS -- THIRD READING 7:15 p.m.
    Dr Kunbuor 7:15 p.m.
    Mr Speaker, we would want to lay item number 4(a)(ii) and then the Appropriation Bill at 4(c )(iii).
    Mr Second Deputy Speaker 7:15 p.m.
    You said item number 4(c )?
    Dr Kunbuor 7:15 p.m.
    Mr Speaker, first, item 4(a)(ii), and second, item number 4 (c )(iii).
    Dr A. A. Osei 7:15 p.m.
    Mr Speaker, may I ask the Clerks-at-the-Table if they have sufficient copies of item number 4(c )(iii)?
    Mr Second Deputy Speaker 7:15 p.m.
    Are we not dealing with number 4(a)(ii)?
    Dr A. A.Osei 7:15 p.m.
    But he mentioned 4(a)(iii); the 4(a)(ii); I do not have a problem. The Clerk is holding one copy and he says he has sufficient copies -- [Interruption] -- One copy, and he says it is sufficient?
    Dr Kunbuor 7:15 p.m.
    Mr Speaker, there is no procedure that indicates that we must physically have it. Once it is in the arms of Mr Speaker, it can be laid. The mechanics of distribution is another matter than can be dealt with. But at the level of leadership, we have discussed the issue of laying this for consideration tomorrow.
    Dr A. A.Osei 7:15 p.m.
    Mr Speaker, strict procedure about that and it is provided for in our Standing Orders.
    Mr Second Deputy Speaker 7:15 p.m.
    Can you refer us to the Standing Orders? My understanding is that we can lay it for distribution and then it is distributed. But you are suggesting that the Standing Orders say that it should be distributed before it is laid?
    Dr A. A. Osei 7:15 p.m.
    No, Mr Speaker. The previous Speakers have ruled that when they lay it, it is legitimate for us to ask if sufficient copies are available.
    Mr Second Deputy Speaker 7:15 p.m.
    I could not agree with you more.
    Dr A. A. Osei 7:15 p.m.
    And it has happened that sometimes there have not been sufficient copies.
    Mr Second Deputy Speaker 7:15 p.m.
    I agree with you; and Sitting in the Chamber, I have also raised that point. But the question I just asked is that, is it when they lay it that they distribute or the distribution should be before the laying?
    Dr A. A. Osei 7:15 p.m.
    Mr Speaker, it is after laying, then distribution.
    Mr Second Deputy Speaker 7:15 p.m.
    So, you are just forewarning that they should have their copies ready?
    Dr A. A.Osei 7:15 p.m.
    Mr Speaker, fore- warning that after it is laid, I would raise the issue of sufficient copies.
    rose
    Mr Second DeputySpeaker 7:15 p.m.
    Yes, Hon Majority Leader, you are holding your Standing Orders, do you want to say something?
    Dr Kunbuor 7:15 p.m.
    Yes, precisely. This is because when you lay a Paper -- Again, my Hon Colleague is trying an arrest outside the Standing Orders. Mr Speaker must give his direction as to what would happen with the document that has been laid. We are certainly not sure whether Mr Speaker would say it is referred and it should be distributed.
    But after Mr Speaker has ordered that, then he would be entitled to insist that the distribution has not been effected and then we cannot take further steps on it. But this is just a procedure of laying the Paper.
    Mr Second Deputy Speaker 7:15 p.m.
    I do not think that -- With respect, maybe, I am going on too much procedure today.
    But Hon Majority Leader, I do not think that after a Paper has been laid, the Speaker has the right to keep it in his bossom? After it has been laid, the Speaker must either refer it to a committee for it to be distributed -- I stand corrected. But the Speaker's powers after the document has been laid, are very limited.
    Dr Kunbuor 7:15 p.m.
    Mr Speaker, as Justice Annan ruled, once the Speaker has the document in his arms, it is a fiction. Once the document has been given to the Clerk,
    it is supposed to be in the arms of Mr Speaker. Even if no Member at all has seen it, Mr Speaker says the document is in his arms. It is then laid and Mr Speaker can give his direction. The normal direction is that it should be distributed. But we have not reached that stage yet.
    Mr Second Deputy Speaker 7:15 p.m.
    I could not agree with you more. I believe that --
    Dr A. A. Osei 7:15 p.m.
    Mr Speaker, let us read Order 75 (1), it is very clear, and with your permission I beg to quote:
    “As soon as sufficient copies of a Paper for distribution to Members have been received …”
    It says “have been received”, not laying before the sufficient copies --
    Mr Second Deputy Speaker 7:15 p.m.
    Have been received where? Continue.
    Dr A. A. Osei 7:15 p.m.
    “… in the Office of the Clerk notice of the presentation of that Paper may be placed on the Order Paper,
    …”
    Yes, so, he is holding one.
    Mr Second Deputy Speaker 7:15 p.m.
    Hon Majority Leader, do you want to say something?
    Dr Kunbuor 7:25 p.m.
    Mr Speaker, if you look clearly at Order 75 (1), this is a matter that has not yet come to you; this is at the stage of the Clerk. Immediately it is put on the Order Paper, the presumption is that the Clerk has received them. [Interruption.] Yes! And it has to be rebutted. So, he cannot take outside information and come and rebut this fact, whether there are sufficient or insufficient copies. Where is the basis of claiming that there are insufficient copies?
    Mr Second Deputy Speaker 7:25 p.m.
    Let the Deputy Minority Leader speak, then we would proceed.
    Mr Nitiwul 7:25 p.m.
    Mr Speaker, I was just speaking to my Hon Colleague. In fact, Leadership, like he said, has agreed that we should lay it. Mr Speaker, but that is not to say that we have not seen the situation where Papers have been laid and unfortunately, we have not been able to get sufficient copies.
    So, the Speakers have always ensured that we have sufficient copies in accordance with Order 75 (1). But in this case, Mr Speaker, we agreed that we should lay it. So, I do not think that we should have so many tussles about it.
    Mr Second Deputy Speaker 7:25 p.m.
    Hon Members, Speaker Justice Bamford-Addo ruled that a Speaker is not bound by the decisions of previous Speakers.
    She also ruled that she was of the view that if the Speaker wants to depart from a decision of a previous Speaker, he or she must give reasons. I do not want to depart from the decision of Justice Annan. Clear reading of Order 75 leads me to the conclusion that the question whether Hon Members have copies would be raised properly after the Paper has been laid.
    However, I would say that Hon A. A. Osei's concerns are not misplaced. But he must raise them after the necessary direction has been given by the Speaker.
    At this time, I am informed by the Clerk that he has received copies and the presumption is that everything is in order according to Order 75. I have no other information that rebuts that presumption.

    The Hon Majority Leader and Minister in charge of Government Business in Parliament, item number 4 (a) (ii).
    PAPERS 7:25 p.m.
    Mr Second Deputy Speaker 7:25 p.m.
    I believe that the Clerk would ensure that all Hon Members get copies; and distribution of the copies so-called.
    Dr Kunbuor 7:25 p.m.
    Mr Speaker, item 4 (c) (iii).
    Dr A. A. Osei 7:25 p.m.
    Mr Speaker, the Committee has not even met; how can we talk about a report? [Interruption.] They are doing two different things; laying the Bill is different from laying the Report. They should read, please.
    Mr Second Deputy Speaker 7:25 p.m.
    Thank you, Hon Akoto Osei.
    Dr Kunbuor 7:25 p.m.
    Mr Speaker, sorry, we should have been taking item numbered
    5.
    Mr Second Deputy Speaker 7:25 p.m.
    So Hon Akoto Osei, you have no objection to that; do you? [Interruption.]
    BILLS -- FIRST READING 7:25 p.m.
    Dr Kunbuor 7:25 p.m.
    Mr Speaker, we would leave the House now entirely in your hands.
    Mr Second Deputy Speaker 7:25 p.m.
    I thank you very much, Hon Majority Leader.
    Thank you very much, Hon Members. The vast majority of you who had the patience to wait to this time, I think we have all learnt a lot of procedures.
    ADJOURNMENT 7:25 p.m.
  • The House was adjourned at 7.30 p.m. till Wednesday, 27th March, 2013 at 10.00 a.m.