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Ghana

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

50

out of 100
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Public Participation

22

out of 100
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Budget Oversight

43

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

50

out of 100

Ghana provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Ghana should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement online.
  • Publish In-Year Reports online in a timely manner.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detailed information on expenditures, borrowing, and debt

Public Participation

22

out of 100

Ghana provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Ghana 22/100
Nigeria 13/100
Liberia 11/100
Sierra Leone 6/100
Equatorial Guinea 0/100
São Tomé e Príncipe 0/100
Recommendations for Improving Participation

Ghana should prioritize the following actions to improve public participation in its budget process:

  • Actively engage with individuals or civil society organizations representing vulnerable and underrepresented communities during the formulation and monitoring of the implementation of the national budget.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

43

out of 100

The legislature and supreme audit institution in Ghana provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 38/100
Execution/Audit 40/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides weak oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Limited 50/100

The supreme audit institution provides limited budget oversight.

Recommendations for Improving Oversight

Ghana should prioritize the following actions to make budget oversight more effective:

  • Ensure the legislature holds a debate on budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendations for the upcoming budget.
  • Ensure a legislative committee examines reports on in-year budget implementation and publishes recommendations online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

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The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 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).

 


Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire

Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



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