THE REPUBLIC v. SOCIAL SECURITY AND NATIONAL INSURANCE TRUST & ORS, EX PARTE: ERNEST THOMPSON

Appellant, the former Director General of the 1st Respondent Trust, challenged two internal audit documents—ET5 a special audit report and ET6 a supplementary report—after EOCO sought his comments on extracted findings (ET2) and later prosecuted him. He sought certiorari to quash ET5 and ET6 and prohibitory injunction restraining their use, arguing breach of the audi alteram partem rule and Article 23 since he was not heard before those reports were prepared. The High Court refused, finding the audit reports were preliminary and non-binding opinions not amenable to judicial review, but held the application timely. The Court of Appeal affirmed, holding any alleged breach was cured by EOCO’s invitation and noting auditors’ reports are not binding. On further appeal, the Supreme Court (per Torkornoo JSC) dismissed, emphasizing certiorari targets decisions affecting rights and that ET2 covered all matters involving the appellant; Pwamang JSC concurred, clarifying distinctions among Article 141 supervisory jurisdiction, common law judicial review, and Article 23 enforcement. Costs were awarded against the appellant.