Financial Risk:
Very High
Score:
28/100
Asset Disposals
Q24
75/100
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 policies and procedures for the disposal of assets are outlined in section 6 of the Guidelines for Disposal of Goods and Equipment governed…
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According to the Guidelines for Disposal of Goods and Equipment (GDGE) governed by Public Procurement Act (2003), the planned disposal of assets are advertised…
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According to the Guidelines for Disposal of Goods and Equipment (GDGE), the proceeds from sales shall be handled per the Financial Administration Act (2003),…
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Q25
17/100
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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Asset disposals are scrutinised by an audit body the Public Procurement Board they are scrutinised to meet a set of minimum regulations. Scrutiny after…
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On paper, the military has a thorough process for asset disposal; armaments are destroyed. The disposal of assets that are not armaments is governed…
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The Public Accounts Committee of Parliament scrutinises the Auditor General’s Report that covers the disposal of assets within the Ministry of Defence. Those reports…
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Secret Budgets
Q26
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 is not available to the public or the legislature (1), (2), (3).
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Q27
NEI/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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This indicator has not been assigned a score due to insufficient information or evidence. There is no evidence available that states that the legislature…
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Q28
0/100
Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?
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Legislators are not provided audit reports on secret items and programmes. Audit reports are only presented by the auditor general for ‘public’ accounts. Military…
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The Public Accounts Committee of Parliament (PAC) discusses findings of the Auditor General’s Report, but considering the limited nature of audit reports on the…
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Q29
17/100
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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IIn practice, there is broad allocation for the military budget and expenditures, but a detailed breakdown and off-budget military expenditures are unallocated in law…
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The official budget framework document and related publications do not list off-budget expenditure at all. Budget adjustments likewise do not account for these. Foreign…
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Although there are very few public instances illustrating off-budget expenses, there have been historical accounts of Ghanaian defence spending that is off-budget (1).
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Q30
38/100
Are mechanisms for accessing information from the defence sector effective?
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There are laws that inhibit access to information; these include the Evidence Act, 1975 (NRCD 323), the Whistleblower Act, 2006 (Act 720), the Armed…
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This indicator is not assigned a score in the GDI. The system of classification is entrenched and detailed, but it is used to prevent…
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Access to information is sporadic, and key sections are often missing or inaccessible. The media finds it difficult to get detailed information as is…
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Q31
0/100
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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Ghana had explicitly announced the established of the Defence Industries Holding Company. The Ghanaian Armed Forces are actively involved in for-profit businesses, ranging from…
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The Kumasi Boot and Textiles business is a case in point of limited transparency in GAF-related business. The financial details and transparency on DIHOC…
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Military-owned Businesses
Q32
50/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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The principal businesses of the military are the Defence Industry Holding Company (DIHOC), a defunct shoe factory in Kumasi, 37 military hospitals, and a…
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The principal businesses of the military are the Defence Industry Holding Company (DIHOC), a defunct shoe factory in Kumasi, 37 military hospitals, and a…
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Illegal Private Enterprise
Q33
50/100
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
38/100
Is comprehensive data on actual spending on defence published during the budget year?
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The Ministry of Finance publishes the budget online in a disaggregated form (1). The budget is accompanied by an explanation intended for experts as…
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The budget for the MoD is divided into twelve sections: General Administration, Veterans Association of Ghana, Secretariat, General Headquarters, Army, Navy, Air Force, GAFCSC,…
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Details of actual spending are usually published within six months of the end of the financial year. However, for FY 2016 and 2017, the…
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Actual spending for FY 2015 was slightly over the budget (104%) (1). Details for FY 2016 and FY 2017 are not published online.
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