Republic of Ghana : Country Financial Accountability Assessment

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Tác giả:

Ngôn ngữ: eng

Ký hiệu phân loại: 709.66 Historical, geographic, persons treatment of fine and decorative arts

Thông tin xuất bản: Washington, DC, 2013

Mô tả vật lý:

Bộ sưu tập: Tài liệu truy cập mở

ID: 305663

 This CFAA updates the CFAA of 2001. In summary, the Government of Ghana undertook several initiatives to strengthen its financial accountability systems. New ones are replacing old laws -- the Financial Administration Act
  Financial Administration Regulations, Procurement Act
  Internal Audit Agency Act, and the Audit Service Act. Major public finance management systems are in the process of being upgraded and replaced: The Medium Term Expenditure Framework (MTEF) is now the government's budget preparation system
  budget expenditures are classified based on administrative and economic functions and on GFS (Government Financial Statistics)
  poverty-reducing expenditures are identified and reported
  control over commitments, arrears, and cash flow has improved
  internal audit arrangements are to be strengthened with the establishment of an independent Internal Audit Agency
  bank reconciliations have improved
  year-end closure of accounts and submission of annual financial statements for the Consolidated Fund now meet statutory time frames
  and the core government accounting system is to be replaced by a new integrated computer system (the Budget and Expenditure Management System), and the payroll system by the Integrated Personnel and Payroll Data System. This assessment concludes that since 2001, the Government's financial accountability systems have steadily improved, but that the new laws, regulations and systems still await effective implementation and full compliance. Part of the current implementation difficulties stems from attempting complex reforms with inadequate resources and a lack of proper change management. These should be addressed to improve the implementation effort and the chances of successful public financial accountability reform. In addition, particular focus is required on the following areas: (1) timely implementation of the budget calendar
  (2) preparation of more realistic budgets
  (3) simplification of the MTEF presentation
  (4) comprehensiveness of budget information and annual financial statements
  and (5) risk and commitment management.
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