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Ghana

April 2016 Update

To recognize improvements and identify slippages in budget transparency in between rounds of the Open Budget Survey, IBP periodically assesses essential components of transparency in countries around the world.

Ghana

Open Budget Survey 2015April 2016 Update
Pre-Budget StatementNot ProducedAvailable for Internal Use
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted Budget Available to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedAvailable to the Public
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 30 April 2016, the government of Ghana makes seven of the eight key budget documents available to the public in a timeframe consistent with international standards. The number of budget documents found to be publicly available reflects a net increase compared to the number that the government had published according to the Open Budget Survey 2015, which assessed budget documents that were available to the public through 30 June 2014. Since that assessment, Ghana has published the Mid-Year Review.

To improve budget transparency, Ghana should publish the Pre-Budget Statement. For more information on the content that should be in the eight key budget documents and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 51/100

The Government of Ghana provides the public with limited budget information.

Public Participation 29/100 

The Government of Ghana is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 54/100

Budget oversight by the legislature in Ghana is limited.

By auditor 67/100

Budget oversight by the supreme audit institution in Ghana is adequate.

Recommendations

Improving Transparency

Ghana should prioritize the following actions to improve budget transparency:

  • Produce and publish the Pre-Budget Statement and the Enacted Budget in a timely manner.1
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for future years and the classification of expenditures for prior years.
  • Increase the comprehensiveness of the Year-End Report by presenting more information on planned versus actual macroeconomic forecasts and planned versus actual performance.
Improving Participation

Ghana should prioritize the following actions to improve budget participation:

  • Provide detailed feedback on how public perspectives have been captured and taken into account.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Ghana should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget and the spending of any unanticipated revenue.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

 



2010

Downloads:
Country Summary Questionnaire

2008

Downloads:
Country Summary Questionnaire

2006

Downloads:
Country Summary Questionnaire



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