GENERAL KOTOKA TRUST DECREE, 1969 (NLCD 339).

As amended

ARRANGEMENT OF PARAGRAPHS

Paragraph

1. Creation of Trust.

2. Patrons of Trust.

3. Board of Trustees.

4. Acceptance of Office by Trustees necessary.

5. Appointment and removal of Trustees.

6. Resignation by Trustees.

7.  Trust Fund.

8. Objects of Trust.

9. Residue of Trust Fund.

10. Investment of Trust Fund.

11. Payments to be made out of Income with Power to Resort to Capital.

12. Distribution of Balance of Income.

13. Trustees Assisted in Administration of Trust.

14. Ordinary Meetings.

15. Special Meetings.

16. Proceedings at Meetings.

17. Quorum.

18. Power of Majority of Trustees.

19. Minutes.

20. Accounts to be kept and Audited.

21. Trustee's Out-of-Pocket Expenses.

22. Tax Relief.

23. Regulations.

24. Commencement.

SCHEDULES

First Schedule

Second Schedule

WHEREAS the Government and people of Ghana mourned the loss of Lt.-Gen. Emmanuel Kwasi Kotoka, G.S.O.—General Officer commanding the Ghana Armed Forces, who fell during the insurrection of the 17th April, 1967, and those gallant soldiers who fell during the insurrection of the 17th April, 1967 and during the 24th February Revolution:

AND WHEREAS the Government and people of Ghana wish to demonstrate their gratitude, for their liberation, and for the rebirth of freedom in Ghana, which was achieved by these gallant men by creating a trust to provide for committing to posterity the memory of the late Lt.-Gen. Emmanuel Kwasi Kotoka, and the others who fell, and to provide for the widows and children of these gallant soldiers:

NOW, THEREFORE, in pursuance of the Proclamation entitled "Proclamation for the constitution of a National Liberation Council for the administration of Ghana and for other matters connected therewith", published in Gazette No. 11 of Monday, 28th February, 1966, this Decree is hereby made:—

Paragraph 1—Creation of Trust.

(1) There is hereby established a Trust to be known as General Kotoka Trust (hereinafter referred to as the "Trust").

(2) The Trust shall be a body corporate, with perpetual succession and a common seal, and may sue and be sued in its own name.

(3) The Trust shall have power to acquire, hold and dispose of any movable and immovable property.

Paragraph 2—Patrons of Trust.

The persons under whose patronage the trust fund, shall be collected, shall be:—

Lt.-Gen. J. A. Ankrah, Chairman of the National Liberation Council;

Mr. J. W. K. Harlley, Vice-Chairman of the National Liberation Council and Inspector-General of Police;

Nana Sir Osei Agyeman Prempeh II, K. B. E., Asantehene;

Nii Amugi II, Ga Manche;

Nana Ofori Atta II, Okyenhene, Eastern Region;

Asantilow, Sandema-Nab, Vice-President, Upper Region House of Chiefs;

Nana Otu XI, Abakrampahene, Central Region;

Nana Kusi Appea, Omanhene, of Wenchi, Brong-Ahafo Region;

Togbe Adzatekpor VI, Paramount Chief of Avatime State;

Mr. J. A. Braimah, Kenyasewura, Northern Region;

Nana Kwamina Anaisie IV, Paramount Chief of Dutch Sekondi,Western Region.

Paragraph 3—Board of Trustees.

The Board of Trustees shall consist of the following persons:—

(a) Mr. Justice Nii Amaa Ollennu, Chairman

(b) Mr. Daniel Chapman-Nyaho, Member

(c) The Solicitor-General, Ex Officio Member

(d) The Auditor-General, Ex Officio Member

(e) The Director, Legal Services, Ministry of Defence, Ex Officio Member.

(f) Mr. Myles C. Hagan, Member

(g)  Mrs. E. Akuffo-Addo, Member.

(h) Mrs. H. S. Bannerman, Member

(i) The Principal Secretary, Ministry of the Interior, Ex Officio Member/Secretary.

(j) The Controller and Accountant-General, Ex  Officio Member/Treasurer.

Paragraph 4—Acceptance of Office by Trustees Necessary.

Except where a person is an ex officio trustee, and subject to the provisions of paragraphs 5 and 6 of this Decree, no person appointed a trustee by or under this Decree shall be bound to act as such unless he signifies in writing his willingness so to act or unless he has already done any act which is exclusively referable to his duties as a trustee so appointed.

Paragraph 5—Appointment and Removal of Trustees.

(1) All trustees shall hold office at the pleasure of the National Liberation Council.

(2) The National Liberation Council may fill any vacancy occurring in the office of any trustee and may otherwise alter the composition of the Board of Trustees.

Paragraph 6—Resignation by Trustees.

A trustee, not being an ex officio trustee, who communicates in writing to the National Liberation Council his intention to resign, shall upon the acceptance of such resignation by the National Liberation Council cease to be a trustee.

Paragraph 7—Trust Fund.

(1) The trust fund shall consist of the sum of N¢500,000.00 or any higher sum, which by the date of the making of this Decree shall have been realised from subscriptions donated by the people of Ghana, and any further sums which may subsequently be donated by the Government or any person in addition to any interest which may have accrued from investment.

(2) The trust fund is hereby vested in the Board of Trustees to be held in trust for the objects prescribed by this Decree.

Paragraph 8—Objects of Trust.

(1) The objects for which the Trust is established are:—

(a) the re-naming of the Accra International Airport— "Kotoka International Airport" after the late Lt.-Gen. Emmanuel Kwasi Kotoka without any financial charge being placed on the trust fund;

(b) the naming of an Army Barracks "Kotoka Barracks" after the late General Kotoka without any financial charge being placed on the trust fund;

(c) the erection of a statue, of the late General Kotoka as a warrior in full battle dress at the spot where he fell near the Accra International Airport and the creation of a quiet garden in the area surrounding the statue;

(d) the acquisition by the trustees in favour of the trust of that portion of land situate at the Accra International Airport where it is proposed to erect a statue of the late General Kotoka, and to create a quiet garden to surround it;

(e) the provision of tombstones for the late General Kotoka and the other gallant soldiers who fell during the insurrection of the 17th April, 1967;

(f) the acquisition and furnishing of a house at a total cost not exceeding N¢17,000.00 for the widow of the late General Kotoka, Madam Monica Kotoka for life and thereafter, in equal shares, to her children by the late General, whose names are set out in the First Schedule to this Decree;

(g) the acquisition and furnishing of a house at a total cost not exceeding N¢10,000.00 for the widow of the late General Kotoka, Madam Ethel Norkai Quaynor for life and thereafter to her child by the late General, whose name is set out in the First Schedule to this Decree;

(h) the acquisition and furnishing of a house at a total cost not exceeding N¢10,000.00 for the widow of the late Captain C. Y. Borkloe, Madam Vera Enyonam Borkloe for life and thereafter, in equal shares, to her children by the late Captain, whose names are set out in the First Schedule to this Decree;

(i) the acquisition and furnishing of a house at a total cost not exceeding N¢10,000.00 for each of the widows of the late Captain A. K. Avevor, Mesdames Norviegbor Akumey, Akoe Damordzie and Mabel Osae for their respective lives and thereafter, in equal shares, to their children respectively by the late Captain, whose names are set out in the First Schedule to this Decree;

(j) the acquisition and furnishing of a house at a total cost not exceeding N¢10,000.00 for the mother of the late Sergeant Osei Grunshie, Madam Tampore Grunshie for life and thereafter to the late Sergeant's child whose name is set out in the First Schedule to this Decree;

(k) the acquisition of a site, the erection of a house thereon  and the furnishing of that house at a total cost not exceeding N¢20,000.00 for the benefit of the family of the late General Kotoka in his home-town in the Anloga area in the Volta Region;

(l) the education with effect from the 1st September, 1967 of—

(i) the children of the late Lt.-Gen Emmanuel Kwasi Kotoka, the late Captain C. Y. Borkloe, Captain A. K. Avevor and the late Sergeant Osei Grunshie whose names are set out in Part I of the Second Schedule to this Decree;

(ii) the children of soldiers who died in the 24th February Revolution whose names are set out in Part II of the Second Schedule to this Decree;

(m) the maintenance and upkeep of the statue of the late Lt.-Gen. Emmanuel Kwasi Kotoka, and the garden in the area surrounding the statue;

(n) the provision in each region of a clinic to be called "Kotoka Memorial Clinic" at a cost not exceeding N¢10,000.00 and in the case of the Volta Region the clinic shall be erected at Fiahor near the late General's home-town.

(2) Education for the purposes of subparagraph (1) (l) of this paragraph shall be up to such standard as the trustees may determine having regard to the ability and aptitude of the child and shall ensure that each child is equipped to earn his living.

(3) Expenditure for such education shall include expenses incurred over the period of education for board and tuition fees, text-books, maintenance, clothing, transport and all incidental expenses as the trustees may in their discretion approve.

(4) The National Assembly may by resolution upon request made in writing by the trustees, increase any of the amounts prescribed by sub-paragraph (2) of this paragraph for achieving any of the objects of the trust specified therein, if it is satisfied, having regard to all the circumstances, that it is fit and proper so to do.[As inserted by the General Kotoka Trust Decree, 1969 (Amendment) Act, 1971 (Act 365), s.1].

Paragraph 9—Residue of Trust Fund.

The residue of the Trust Fund shall be held by the trustees in trust for the following objects:—

(a) the award of scholarships or bursaries to Ghanaian children on a competitive basis for secondary education;

(b) the provision of financial assistance to each region for furnishing a ward in a hospital or generally for a hospital, clinic or day nursery.

Paragraph 10—Investment of Trust Fund.

The trustees shall set aside out of the trust fund an appropriate sum to meet the cost of the objects stated in subparagraphs (1) (c) to (k) and (n) of paragraph 8 of this Decree after which they shall invest in perpetuity the total amount remaining in Ghana Government Treasury Bills, Liberation Stocks, and such other gilt-edged securities as the Government may from time to time approve.

Paragraph 11—Payments to be made out of Income with Power to Resort to Capital.

In the distribution of the trust fund for the purposes of the objects set out in subparagraphs (1) (l) and (m) of paragraph 8 of this Decree the trustees shall make all payments out of the income thereof:

Provided that where the income is not sufficient for the purposes of the said subparagraphs, the trustees shall realise so much of the capital of the trust fund as shall be sufficient to supply such deficiency.

Paragraph 12—Distribution of Balance of Income.

(1) Where, in any year, the yearly income accruing from investment of the trust fund, is in excess of the estimated expenditure for the purposes set out in subparagraphs (1) (l) and (m) of paragraph 8 of this Decree the trustees may employ the balance of the income for that year, on the basis of a priority to be determined by them in favour of the objects for which the residue is to be distributed as provided for in paragraph 9 of the Decree.

(2) The trustees shall re-invest any part of the income, referred to in subparagraph (1) of this paragraph, which is not utilised in accordance with the provisions of the said subparagraph.

Paragraph 13—Trustees Assisted in Administration of Trust.

(1) The trustees shall, in the administration of the trust, engage such staff as they may think fit.

(2) The salaries of such staff shall be charged on the trust fund or income thereof.

(3) The trustees may as and when they think fit rent or acquire office premises for the due administration of the trust and they may dispose of such premises.

Paragraph 14—Ordinary Meetings.

(1) The Board of Trustees shall hold not less than three ordinary meetings each year at such times and at such places as the Board may determine.

(2) The Secretary of the Board of Trustees shall give each member of the Board not less than seven clear days' written notice of an ordinary meeting, and such notice shall be delivered or sent by post.

Paragraph 15—Special Meetings.

(1) The Chairman or any two trustees may, at any time, summon a special meeting for any cause which may seem to him or them sufficient.

(2) The Secretary shall, upon receipt of a written notice, signed by the Chairman, or by any two trustees, requesting a special meeting, give notice in writing to each member of the Board summoning him to such meeting and specifying the object of that meeting.

Paragraph 16—Proceedings at Meetings.

At all meetings of the Board of Trustees, the Chairman of the Board shall preside and in his absence, a trustee nominated by the Board shall preside at the meeting.

Paragraph 17—Quorum.

The quorum at all meetings of the Board of trustees shall be five.

Paragraph 18—Power of Majority of Trustees.

Every matter relating to the trust which is considered at a meeting of the trustees shall be determined by the majority of the trustees present and voting on the matter, and the decision of the majority shall bind the dissenting minority, and the acts of the majority in the execution of the trust shall be valid as if they acted in such matter unanimously.

Paragraph 19—Minutes.

The Secretary shall cause to be kept minutes of all proceedings or meetings of the Board.

Paragraph 20—Accounts to be kept and Audited.

(1) The Board of Trustees shall cause proper accounts to be kept showing all moneys received and disbursements made on account of the trust.

(2) The accounts shall be audited annually by a Chartered Accountant who shall not be one of the trustees and who may be paid out of the trust fund or income thereof.

Paragraph 21—Trustee's Out-of-Pocket Expenses.

The trustees may reimburse themselves out of the trust fund or income thereof in respect of any reasonable charges or expenses, incurred by them, which are incidental to the administration of the trust.

Paragraph 22—Tax Relief.

The trust shall be exempted from the payment of all taxes, rates and duties.

Paragraph 23—Regulations.

The National Liberation Council may, in consultation with the trustees, make regulations on any matter relating to the administration of the trust, and not inconsistent with the provisions of this Decree.

Paragraph 24—Commencement.

This Decree shall be deemed to have come into force on the 5th day of May, 1967.

FIRST SCHEDULE

SECOND SCHEDULE

PART I

COLUMN I                                                                                         COLUMN II    

Lt.-Gen Emmanuel Kwasi Kotoka                                       Charles Kotoka                    

Janet Kotoka

Eric Kotoka

Julia Kotoka

John Kotoka

David Kotoka

Charity Afi Kotoka    

Captain C. Y. Borkloe                                                                       helma Borkloe

Cynthia Borkloe        

Captain A. K. Avevor                                                                        Seth Avevor

Regina Avevor

Mary Avevor

Kwasiwor Avevor

Adzoa Mansa Avevor

Michael Avevor

Awo Peace Avevor

Joseph Avevor

Anthony Avevor

Mawuli Avevor

Francis Avevor

Antionette Avevor

Eric Avevor   

Sergeant Osei Grunshie                                                      Asapare Grunshie    

PART II

COLUMN I                                                                             COLUMN II    

Pte. Adjoba Grunshie                                                                       Assibi Adjoba Grunshie

Solutua Adjoba Grunshie

Azuman Adjoba Grunshie   

Pte. Lawrence Mensah                                                        Essie Mensah

Isaac Yao Mensah   

Cpl. Lassey Sewoatsri                                                                     Agnes Asubonteng

Wisdom Kordso Sewoatsri

Sgt. Abudulai Allasan                                                                       Abdulai Allasan

Mohammed Allasan

Abdukari A. Allasan

Mohamadu A. Allasan

Ibrahim Allasan

Rukayatu Allasan

Abu Bakaria

Asietu Dagomba      

Pte. Arnold Kwao                                                                  Kwame Kwao

Crown Kwao 

Cfn. Daniel Odame                                                               Fred K. Owusu-Ansah

Emmela Boakyewa

Patrick Nyannor

Comfort Buachewa

Seth P. Nyannor.      

Made this 25th day of March, 1969.

LT.-GEN J. A. ANKRAH

Chairman of the National Liberation Council

Date of Gazette Notification: 28th March, 1969.

amended by

THE GENERAL KOTOKA TRUST DECREE, 1969 (AMENDMENT) ACT, 1971 (ACT 365).1