A former Board Member of the Minerals Income Investment Fund (MIIF), Lawyer Kow Essuman, has filed a formal Application for Review before the Right to Information (RTI) Commission over the Fund’s refusal to release its 2024 audited financial statements.
The application, filed on Wednesday, November 26, 2025, under Section 65 of the Right to Information Act, 2019 (Act 989), challenges what Mr Essuman describes as MIIF’s “express and deemed refusal” to respond to several RTI requests and internal review applications he submitted between September and November 2025.
The private legal practitioner explained that his requests sought straightforward information relating to the 2024 audited accounts, information he says is of significant public interest and directly connected to his tenure on the Board.
According to him, MIIF’s failure to make the report available constitutes multiple violations of the Constitution, the RTI Act, and the MIIF Act, particularly with respect to transparency, accountability, and statutory reporting obligations. He confirmed that a copy of his review application has been formally served on the Fund.
“My application sets out several constitutional breaches and violations of both the RTI Act and the MIIF Act, particularly regarding transparency, accountability, and statutory reporting obligations. I have duly served MIIF with a copy of my application.”
“During this period, I also submitted similar requests to the Auditor-General of the Ghana Audit Service and the Ministry of Finance. The Audit Service has been exemplary – professional, transparent, prompt, and helpful.”
“The Information Officer confirmed that the 2024 audited financial statements were completed, signed on 27 June 2025, and submitted to MIIF and the Ministry of Finance.”
“They further explained that, due to timing differences, to ensure a complete and accurate audit, the 2024 report could not be included in the 2025 Auditor-General’s report to Parliament and will instead be included in the 2026 report, Mr Essuman noted.
He, however, criticised the Ministry of Finance for failing to respond to any of his RTI requests, describing the silence as a clear breach of Act 989.
The former MIIF Board Member also reacted to a Joy News report alleging unapproved foreign travels by past Board Members.
He dismissed the claims as misleading, stating that all his trips were duly approved by the Chief of Staff and that he had the documents to prove it.
Mr Essuman argued that the media outlet relied on incomplete documents, noting that:
- MIIF has repeatedly stated that it has not released the 2024 audited financial statements.
- That omission is the very reason he filed RTI requests.
- The current MIIF CEO had already justified the foreign travels both before Parliament and publicly.
- Any assessment made without the full audited financial statements is inherently misleading.
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