Central Government in 2018 spent in excess of GHc2.6 million outside its budget lines.
This is according to the 2018 Auditor General’s Report on Central Government Accounts which noted that “budget credibility requires GoG to be accurate and consistent in meeting its revenue and expenditure estimates.”
The Report examined the 2018 reported expenditure disclosures with underlying classifications in the Government’s accounts and noted that some Ministries, Departments and Agencies appropriated monies under zero budget lines.
Our sampled review of ten (10) MDAs under Goods and Service and other expenditure showed that in several instances’ funds amounted to GH¢2,605,425.94 and GH¢160,175.97, respectively were appropriated under zero budget lines.
The Ministry of Finance with over GHc733,000 followed by the Interior Ministry over GHc567,000, and the Energy Ministry with over GHc259,000.
The Office of Government machinery is also captured in the list spending over GHc156,000 not being budgeted for.
The Auditor also noted that the Finance Ministry may not have updated expenditure from the supplementary budget.
“We noted that spending from supplementary budget and contingency vote may not have been updated on the budget system by the MoF prior to reporting by the CAG. According to the CAG, there were budgetary allocation based on reallocation warrants however, they were not uploaded on GIFMIS.”
“To avoid budget overruns, we urged MoF to ensure that all budgetary allocations are uploaded on GIFMIS,” the report added.