Public Financial Management Act 2016 (Act 921), Audit Service Act 2000 (Act 584), and Public Procurement Act 2003 (Act 663 as amended by Act 914 of 2016)

Ghana's national fiscal transparency framework is anchored in the Public Financial Management Act 2016 (Act 921), which replaced the Financial Administration Act 2003 and enacted a comprehensive statutory budget cycle: a Fiscal Strategy Document (pre-budget statement) laid before Parliament by 31 August, the annual budget presented by the end of November for the succeeding calendar year, consolidated quarterly fiscal performance reports published within 30 days of each quarter-end, a Citizens' Budget within two weeks of budget presentation, and annual financial statements submitted to the Auditor-General within three months of year-end. The Audit Service Act 2000 (Act 584) operationalises Article 187 of the 1992 Constitution, establishing the Ghana Audit Service as an independent institution with financial, performance, and forensic audit mandates. The Public Procurement Act 2003 (as amended 2016) mandates open competitive tendering above PPA-set thresholds. The Whistleblower Act 2006 (Act 720) protects disclosures of financial misconduct. The IBP Open Budget Survey 2023 rated Ghana 56/100 on transparency. Fiscal year is calendar year (1 January to 31 December); currency is GHS.

Transparency Requirements