Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Not Produced||Produced for Internal Use Only|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Available to the Public|
|In-Year Reports||Available to the Public||Produced for Internal Use Only|
|Mid-Year Review||Not Produced||Available to the Public|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Available to the Public||Available to the Public|
As of 31 December 2016, the government of Ghana makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This is the same number of documents that were found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. However, since then, Ghana has published the Mid-Year Review but produced In-Year Reports for internal use only.
To improve budget transparency, Ghana should publish In-Year Reports and a Pre-Budget Statement. For more information on the content that the eight key budget documents should contain, 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.
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.
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.
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.
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.
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).