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Budget Operations Manual

The Budget Operations Manual is a comprehensive document that explains the main components of Ghana’s budget processes and budget cycle. It explains how the budget is formulated, approved, implemented and monitored and evaluated. The processes and explanations included in the Manual are meant to serve as a reference guide for all stakeholders.

The Manual simplifies budgeting in Ghana. It lays out in a logical manner all of the main steps stakeholders implement to ensure Ghana’s budget is credible and implemented to achieve program, activity and project service delivery goals and objectives. The budget is the essential tool the Government of Ghana (GOG) uses to improve the quality of life for the people of Ghana.

This Manual will provide a deeper understanding of budgeting in Ghana – it will guide the nation’s political leadership, managers, practitioners in MDAs and MMDAs and public on their respective roles and responsibilities throughout Ghana’s budget cycle. The Manual will explain business processes and working relationships between the various divisions and units that are involved in supervising and monitoring budget performance in Ghana.

This Manual is an important component of Ghana’s Public Financial Management (PFM) reform program. In 2014, Program Based Budgeting (PBB) was implemented for the first time in Ghana, and the Budget Division (BD) developed a strategic plan and risk management framework. For the 2014 budget, MOF for the second time published a Citizen’s Budget. As the GOG embarks on further PFM reforms, I anticipate this Manual will serve as a valuable reference tool. I urge all relevant stakeholders involved in Ghana’s budget cycle to be guided by the principles and steps outlined in this Manual.