The 1992 Constitution of Ghana gives Parliament the following roles in Public Accountability and judicious use of resources:

1. Taxation
   No taxation shall be imposed otherwise than by or under the authority of an Act of Parliament.
2. Approval of Tax Waivers and Variations
   Where an act of Parliament confers power on any person or authority to waive or vary any tax imposed by Parliament, the exercise of the power of waiver or variation in favour of any person or authority shall be subject to prior approval of Parliament by resolution.
3. Establishment of Public Funds
   Apart from the Consolidated fund and Contingency fund, Parliament has the authority to establish other public funds by an act of Parliament.
4. Revenue Retention by Departments
   Parliament also has the power to authorise any authority or department to retain any revenue received by them for the purposes of defraying the expenses of that department.
5. Contingency Fund Operations
   It is also Parliament that can authorise payment of monies into or withdrawal from the Contingency fund.
6. Appropriation of Monies from Consolidated Fund
   No monies shall be withdrawn from the consolidated fund unless it is authorised by an appropriation act passed by Parliament or by supplementary estimate approved by a resolution passed by Parliament for that purpose.
7. Approval of Government Loans
   Parliament may by resolution authorise government to enter into an agreement for a loan out of any public fund or public account.
8. Public Accounts Committee
   Apart from the finance function, Parliament also has Public Accounts Committee which receives the annual report of the Auditor General.
9. Implementation of Auditor General’s Recommendations
   The committee pursues the implementation of the recommendations of the Auditor General’s report to ensure that MDAs and MMDAs comply with the recommendations.

(1 mark for every point = 9 marks)
(1 mark for presentation = 1 mark)
(Total: 10 marks)