Financial Risk:

Very High

Score:

28/100

Asset Disposals

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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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Controls Score: 100 / 100
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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Transparency of disposal process Score: 75 / 100
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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Transparency of financial results of disposals Score: 50 / 100
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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Scrutiny Score: 25 / 100
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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Independence Score: 0 / 100
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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Transparency Score: 25 / 100
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

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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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Score: 0 / 100
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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Score: NEI / 100
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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Comprehensiveness Score: 0 / 100
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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Parliamentary scrutiny Score: NA / 100
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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Permitted exceptions Score: 0 / 100
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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Recording mechanisms Score: 0 / 100
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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Prevalence Score: 50 / 100
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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Legal framework Score: 25 / 100
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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Classification of information Score: NS / 100
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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Effectiveness Score: 50 / 100
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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Extent of commercial ventures Score: 0 / 100
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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Transparency Score: 0 / 100
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

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Q32 50/100

Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?

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Independent scrutiny Score: 50 / 100
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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Transparency Score: 50 / 100
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

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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?

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Prohibition Score: 0 / 100
There is no evidence of any law preventing miltiary personnel from engaging in the private sector (1).
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Prevalence Score: 100 / 100
There is a significant number of illegal private security companies and personnel (“galamsey”), particularly concerning the mining sector. A UN working group reports that…
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Actual Military Spending

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Q77 38/100

Is comprehensive data on actual spending on defence published during the budget year?

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Proactive publication Score: 100 / 100
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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Comprehensiveness Score: 50 / 100
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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Timeliness Score: 0 / 100
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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Comparison against budget Score: 0 / 100
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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