Financial Risk:
Very High
Score:
27/100
24
25/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
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The Public Procurement Act, 2003 (Act 663) and the Public Financial Management Act, 2016 (Act 921) primarily establish the regulatory framework for asset acquisition…
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Section 7.2 of the Guidelines for Disposal of Goods and Equipment (2020) emphasizes the importance of advertising tenders in national dailies and other newspapers…
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The financial outcomes from asset disposals are documented in the accounts of the Ministry of Defence. However, challenges in maintaining an effective assets register…
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25
33/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
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The Public Procurement Authority, the Auditor General, and the Controller and Accountant General are all empowered to scrutinize asset disposals, particularly regarding revenue generated…
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The military follows a rigorous process for the disposal of most of its assets, ensuring transparency and adherence to established procedures. However, despite the…
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Aggregated audit reports are provided on the website of the Auditor General. These reports do not delienate information on asset disposal. (1)
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26
0/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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The percentage of secret items relating to national security and the intelligence services is not publicly disclosed (1) (2).
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27
0/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
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The budget estimates submitted to the Parliamentary Committee on Defence and Interior do not specifically detail expenditures related to secret items. While this raises…
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28
25/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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29
33/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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Off-budget exceptions are permitted for the Ghana Armed Forces. This typically covers expenditures not included in the regular budget, often related to classified operations,…
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Off-budget spending by the Ghana Armed Forces, which may include funding for classified operations, urgent defence needs, or special projects, is excluded from the…
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While off-budget military expenditures do occur, the frequency remains unclear because such expenditures are deliberately excluded from the official budget and are not subject…
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The established mechanisms aim to guarantee citizens’ access to public information through publication or formal requests. The Right to Information Act (RTI), 2019 (Act…
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In accordance with Article 21 of the 1992 constitution, Section 9(2) of the Right to Information Act (RTI), 2019 (Act 989) stipulates adequate measures…
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The public should have been able to access information through avenues created by the Right to Information Act (RTI), 2019 (Act 989). However, the…
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31
25/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
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The Defence Industries Holding Company (DIHOC) Limited serves as the primary platform of commercial ventures by the Ghana Armed Forces. It is a limited…
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The operations of ventures under DIHOC are not fully transparent. A search on the internet reveals a lack of information regarding board memberships or…
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32
25/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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33
38/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
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77
63/100
Is comprehensive data on actual spending on defence published during the budget year?
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A review of the Medium-Term Expenditure Framework (MTEF) for the Ministry of Defence indicates that it is primarily a forward-looking, planned expenditure document. While…
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As part of their annual reports, the Parliamentary Select Committee on Defence and Interior comprehensively reviews the defence expenditure for the financial year, provides…
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Details of the reports are typically published between the eleventh and twelfth month, as the 2022 spending was made available in December 2023. (1)…
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The variances of the actual expenditure and budget are included in the MTEF (2). The document gives a highlight of the various budgetary allocations…
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0
NA/100
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Asset Disposals
Q24
NA/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
View Question
Q25
NA/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View QuestionSecret Budgets
Q26
NA/100
What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?
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Q27
NA/100
Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?
View Question
Q28
NA/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Q29
NA/100
In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?
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Q30
NA/100
Are mechanisms for accessing information from the defence sector effective?
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Q31
NA/100
Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?
View QuestionMilitary-owned Businesses
Q32
NA/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
NA/100
Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?
View QuestionActual Military Spending
Q77
NA/100