Report No. 32595-GH Ghana 2005 External Review of Public Financial Management (In Two Volumes) Volume II: Annexes December 2005 PREM 4 Africa Region Document of the World Bank PEFA PublicExpenditureandFinancialAccountability PEM PublicExpenditureManagement PER PublicExpenditureReviews PETS PublicExpenditureTrackingSurveys PPB PublicProcurementBoard PRSC WorldBank-financedPovertyReductionSupport Credit R.F. RoadFund SF StatutoryFunds VAT Value-AddedTax VicePresident: GobindT. Nankani CountryDirector: MatsKarlsson Sector Director: Sudhir Shetty Sector Manager: RobertR Blake iii TABLE OF CONTENTS Annex A ........................................................................................................................................... 1 Ghana: Note on the Budget Execution Process ........................................................................................... 2 Annex B ........................................................................................................................................... Flow of Accounting Information. Setup ....................................................................................... 4 Present 5 ....................................................................................... Flow o f Accounting Information-Final Setup........................................................................................... 7 Flow o f Accounting Information- InterimSetup 6 Annex C ........................................................................................................................................... Statistical Annex .......................................................................................................................................... 8 8 List of Tables Table 1: Central Government Budgetary Operations. 2002-2007 ................................................................... 8 Table 2: Central Government Budgetary Operations. 2002-2007 ................................................................... 9 Table 3: Budget and Actual Fiscal Operations. 2002-2005 ........................................................................... 10 Table 4: Budget Estimates and outturn by Selected Ministerial Vote. 2002-2004 ........................................ 11 Table 5: Budget Estimates and Outturnby BroadFunctional Classification. 2002-2004 ............................. 12 Table 6: Government Discretionary Expenditure by MDA and Item, 2002-2005 ........................................ 13 Table 8: Government Discretionary Expenditureby MDA, 2002-2006 ....................................................... Table 7: Budget DeviationIndex. 2002 .2004 ............................................................................................. 16 Table 9: Total Spending by Broad Functional Classification and Source o f Funds, 2004 - 2005 .................17 Table 10: Discretionary Spending, all Funding Sources by Economic Classification, 2004 - 2005 19 Table 11: MinistryofEducation Spending by Sources of Funding, 2004 ...................................................... .............18 20 Table 12: Ministryo f Roads and Transport Spending by Sources ofFunding, 2004.................................... 20 Table 13: Sectoral Composition of the MTEFDiscretionary Expenditure, 2005 - 2007 .............................. 21 Table 14: Sectoral Composition of the MTEF- Discretionary Expenditure,2005 - 2007 ........................... 21 Table 15: Poverty RelatedExpenditures, 2002 - 2004 .................................................................................. 22 Table 16: Poverty RelatedExpenditure by Area ........................................................................................... 23 Table 17: Poverty RelatedExpenditures by Area .......................................................................................... Table 18: ProjectedPoverty Related Expenditure, 2004............................................................................... 24 25 Table 19: Composition ofProjectedPoverty RelatedExpenditure, 2004 ..................................................... Table 20: Actual Poverty Related Expenditure, 2004 Outturn...................................................................... 25 Table 21: Composition of Actual Poverty RelatedExpenditure, 2004 ......................................................... 26 26 Table 22: ProjectedPoverty Related Expenditure, 2005 ............................................................................... 27 Table 23: Composition of ProjectedPoverty RelatedExpenditures, 2005 ................................................... 27 Table 24: Comparison of MTPP Costing with Budgets, 2003 - 2005 (inbillions of cedis) ......................... 28 Table 25: Consolidated Fund: Budget and Outturn - Functional Classification, 2004 ................................. 29 Table 26: Functional Classification o f Poverty RelatedExpenditures 2004 ................................................ ........................................... 30 31 Table 28: Loans and Grants Signedbetween 2002-2004 by Sector .............................................................. Table 27: Collection and Retention of Internally Generated Fund, 2004 - 2005 32 Table 29: Yearly Disbursements of Loans by Sector, 2002 2004 33 Table 30: Yearly Disbursementso f Grants by Sector 2002 -- 2004 ............................................................... ............................................................... 34 Table 31: Grants Signed between2002 - 2004 by Donor 35 Table 32: Loans Contracted between 2002 - 2004 .............................................................................. by Donor........................................................................ 36 Table 33: Multi-Donor Budget Support Funding, 2003 - 2004 ..................................................................... 37 ListofFipures Figure 1: Trends inDomestic Revenue 2002-2007 38 Figure 2: Tax Revenue Average 2002-04 ...................................................................................................... ....................................................................................... 38 Figure3: Donor Assistance to Ghana byType .............................................................................................. 39 .. 11 Annex A 1 Ghana: Note on theBudgetExecutionProcess 1. After the annual budget is approved by Parliament through the Appropriations Act, the CAGD issues a general warrant to each Ministry indicatingthe maximum amount of money that can be spent duringthe year for each item consistent with the AppropriationsAct. Each Ministry then issues special warrants to the departments and agencies falling under the Ministry, again indicating total allowable maximumexpenditure per item. 2. At the same time, the Ministry of Finance and Economic Planning sets quarterly spending ceilingsby item in order to ensurethat spendingdoes not exceedavailablefinancial resources. These are defined as tax revenues plus external grants and loans channeled through the budget plus domestic financingupto a limit specifiedinthe macroeconomicprogram. The quarterly spendingceilings indicate the maximum amount of cash that MoFEP will release to MDAs. The aggregated sum of the quarterly spending ceilings will not exceed the amounts indicatedby the aggregated sum of the general warrant. The sum of the quarterly expenditure ceilings for each item may exceed the amount indicated by the general warrant if the excess is offset by adjusting downwards the amounts of cash available for other items. 3. To guard against arrears accumulation (defined as invoices still unpaid after 30 days) a Commitment Control System (CCS) was established in 2004. Quarterly commitment ceilings consistent with the cash ceilings are issuedto Ministries. Thus, Ministriesare not allowedto commit more thanthe amount of cash available, as indicatedby the quarterlycashceiling. Ministriesthat do not commit all the cash available to them duringthe quarter (or spendall the cash supporting the commitments made during the quarter) are allowedto carry the unutilizedcashto the following quarter. Eachministry must submit monthly CCS reports to MOFEP (indicating commitments entered into and cash spent against commitments) in order to obtainthe nextmonthlycashrelease. 4. The execution of item 1 (Personnel Emoluments) is different from that of items 2, 3 and 4 (Administration, Services and Investments, respectively). The wage bill is executed automatically by CAGD through the IntegratedPersonnel and Payroll Database (IPPD1) established for Ministries and Departments. Those elements of item2 that are linkedto item 1 are also executedautomatically. Partsof item 2 and all of items 3 and 4 are executed on demand. That is, when a Ministry wants to purchase goods and services or capital assets, it enters into contracts with suppliers. Followingapproval by a line Ministry of a requestto purchase, a purchasing order is issued(on the basis of quotations from suppliers or competitive bidding for larger purchases). Following receipt of the goods and services and the associated invoice, an expenditure warrant is prepared and sent to CAGD, which issues an expenditure authorization and placesfunds intothe Ministry's sub-account inBOG. The treasury servingthe Ministry then pays the supplier from the bank account (a system of treasuries under CAGD executes payments for all MDAs;the treasury is the signatory on the bank account). 5. Once an expenditure authorizationhas been prepared, the Ministry debits its Cash Book, which was opened at the beginning of the year. CAGD prepares monthly reconciliationstatements in which bank statementsare checkedagainst the cashbook. 6. The cash ceiling for the next quarter is prepared near to the end of the previous quarter. Over spending on some items, particularly item 1, are adjusted for through cutbacks in the amount of cash availablefor items3 and4. Once the ceilingis set, the amount of cash is guaranteed, throughthe monthly releasesystem. A Ministry does not haveto utilize all the cashavailable under items 3 and4. Ifspending programs progress more slowly than anticipated, then unutilized cash may be carried over to the next quarter. Unpaid commitments outstanding at the end of the financial year can be carried over to the followingyear intoa commitment account, alongwith the supportingunspentcash. 2 Annex B 3 Flow ofAccountingInformation-PresentSetup a- Parliament ................. ................ ........ ......... : MOFEP : ~~1cl Statutoryfunds 1 7 1...........: Treas. .................a................. p-p-1 MDAs ........... - Reports CF =ConsolidatedFund IGF= Internally GeneratedFunds 4-b Transaction info PF =ProjectFunding AG = Auditor General 4 Flow of AccountingInformation-InterimSetup c- Parliament .................................. ......... 1 Statutoryfunds ~...........; 1 ...............h............,..~ ~~1 MDAs ........... ; - Reports CF = ConsolidatedFund IGF= InternallyGeneratedFunds 4-b Transaction info PF =ProjectFunding AG = AuditorGeneral 5 Flow of AccountingInformation-FinalSetup b Parliament ......... CF IGF BPEMS PF %.'................ - Reports CF = ConsolidatedFund IGF= Internally GeneratedFunds 4-b Transactioninfo PF =ProjectFunding AG = Auditor General 6 Annex C Statistical Annex 7 Table 1: CentralGovernmentBudgetaryOperations, 2002-2007 (inbillionsofcedis) 2002 A 2003 A 2004 P 2004E 2005P 2006P 2007P Totalrevenueandgrants 10,333 16,862 21,537 24,073 29,578 33,203 37,680 Total revenue 8,800 13,743 18,187 18,994 23,911 26,963 30,528 Tax revenue 8,542 13,346 16,761 17,341 20,973 23,552 26,631 Directtaxes 2,790 4,057 4,918 5,287 5,849 6,353 7,271 Indirecttaxes 3,757 6,128 7,938 8,245 10,476 11,970 13,391 Tradetaxes 1,995 3,160 3,905 3,809 4,648 5,228 5,970 Nontaxrevenue 258 397 1,098 1,194 1,599 1,852 2,112 Contributionto theNationalHealthInsuranceScheme 328 459 1,339 1,559 1,784 Grants 1,533 3,119 3,350 5,080 5,667 6,240 7,153 Project grants 467 1,037 1,034 2,265 2,887 3,336 3,872 Programgrants 558 1,267 1,292 1,762 1,619 1,818 2,049 HIPCassistance(multilateral) 508 815 1,025 1,053 1,161 1,085 1,231 Totalexpenditure 12,753 19,035 22,505 26,584 30,950 34,795 39,243 Recurrentexpenditure 9,763 13,123 15,251 16,696 18,783 20, I56 21,828 Noninterest 6,763 9,030 11,826 13,223 15,039 17,131 19,328 Wages andsalaries 4,142 5,567 6,632 6,988 8,683 9,883 11,052 Goods andservices 1,452 2,063 2,434 2,737 2,728 3,448 3,946 Transfers 1,168 1,400 2,760 3,499 3,628 3,800 4,330 Ofwhich: utility subsidy 480 273 408 435 100 I16 133 petroleumsubsidy 0 156 1,125 1,772 350 0 0 Interest 3,001 4,092 3,425 3,473 3,745 3,024 2,499 Domestic(accrual) 2,212 3,268 2,453 2,545 2,727 2,153 1,626 Eaemal (accrual) 789 824 971 927 1,018 87I 873 Capitalexpenditure(total) 2,990 5,912 7,254 9,888 12,166 14,639 17,416 Capitalexpenditure(domestic) 1,338 3,015 4,658 5,077 6,281 7,935 9,749 Statutory Funds 863 1,871 2,345 2,280 3,140 3,677 4,203 Cash Expenditure 300 422 924 927 1,526 2,114 3,454 HIPCFin.Exp 175 722 1,388 1,870 1,615 2,144 2,092 Capitalexpenditure(foreign) 1,652 2,897 2,596 4,812 5,886 6,704 7,667 Overall balance(before arrearsclearance,includ.Grants) -2,549 -2,353 -969 -231I -1,373 -1,592 -1,563 Arrears clearance -838 -663 -157 -270 -337 -97 -97 VAT refunds -55 -48 -129 -55 -60 -68 -79 Paymentsin 2005 of previousyear's commitment 11 -780 Overallbalance(after mearsclearance,includ. grants) -3,313 -2,884 -1,253 -2,836 -2,549 -1,757 -1,739 Overallbalance(after arrearsclearance,exclud. grants) -4,846 -6,003 -4,603 -7,916 -8,216 -7,997 -8,891 Discrepancybetweenabove- andbelow-linedata2/ 550 -139 -322 -104 0 0 0 Financing 2,762 3,023 1,575 2,941 2,549 1,757 1,739 Divestiturereceipts 5 421 408 286 388 0 0 Foreign(net) -781 398 -436 1,546 1,716 2,403 3,171 Ofwhich: Projectloans 1,185 1,860 1,562 2,547 2,999 3,367 3,794 Programloans 160 1,097 946 920 1,368 1,536 1,731 Exceptionalfinancing 1,241 1,805 2,474 1,065 1,559 1,852 1,363 Ofwhich:HIPC assistance(non-multilateral) 252 347 954 1,065 858 1,058 861 Netsavings due to inflationindexedbonds 197 481 230 -349 -118 -7I -3 Domestic(net) 2,100 -82 -1,101 393 -996 -2,427 -2,792 Ofwhich:Banking system 1,161 -960 -620 1,640 MemorandumItems: TotalenhancedHIPCrelief31 759 1,163 1,979 2,117 2,019 2,144 2,092 Total p o v mrelatedexpenditures 2,330 4,279 5,465 6,123 8,014 9,669 11,453 Non-wagepovertyrelatedexpenditure n.a 1,313 2,465 2,720 3,958 na n.a. Totalprimaryexpenditure41 9,752 14,943 19,080 23,111 27,205 31,770 36,744 Totaldomesticallyfinancedprimaryexpenditure51 9,292 12,740 17,042 20,500 23,930 27,515 32,210 Domesticprimarybalance61 1,196 1,510 1,253 534 2,532 1,828 1,372 Stockof domesticdebt ( Net) 12,226 12,601 13,417 13,896 12,782 10,284 7,488 GDP at current marketDrices 48,862 66,158 78,650 79,865 97,018 112,951 129,261 Sources.Ghanaianauthorities andFundand Bankstaffestimatesandprojections A- Actual, E -Estimates;P-Programmed I1 Paymentsassociatedwithwages for GUSS, ADHA andsubventedagencies, pcnsionarrears, andoutstandingTOR under-recovery. 2 Projecteddiscrepancyin 2004 reflectsfloat. 31The GPRS dedicates80 percentof enhancedHIPCreliefto povnty spendingand20 percentto domesticdebt reduction. 41Total primaryexpenditureincludesnoninterestrecurrentexpenditureandtotal capitalexpenditure 51Total domesticallyfinancedprimaryexpenditureincludesnonintercst recurrentexpenditureanddomesticcapitalexpenditure 61Domesticprimarybalanceincludes discrepancyandVAT refunds 8 Table 2: Central GovernmentBudgetary Operations,2002-2007 (inpercentofGDP) 2002A 2003A 2004P 2004E 2005P 2006P 2007P Total revenue and grants 21.1 25.5 27.4 30.1 30.5 29.4 29.2 Total revenue 18.0 20.8 23.1 23.8 24.6 23.9 23.6 Tax revenue 17.5 20.2 21.3 21.7 21.6 20.9 20.6 Direct taxes 5.7 6.1 6.3 6.6 6.0 5.6 5.6 Indirect taxes 7.7 9.3 10.1 10.3 10.8 10.6 10.4 Trade taxes 4.1 4.8 5.0 4.8 4.8 4.6 4.6 Nontax revenue 0.5 0.6 1.4 1.5 1.6 1.6 1.6 Contributionto theNationalHealthInsuranceScheme ... ... 0.4 0.6 1.4 1.4 1.4 Grants 3.1 4.7 4.3 6.4 5.8 5.5 5.5 Project grants 1.0 1.6 1.3 2.8 3.0 3.0 3.0 Program grants 1.1 1.9 1.6 2.2 1.7 1.6 1.6 HIPC assistance(multilateral) 1.0 1.2 1.3 1.3 1.2 1.0 1.0 Total expenditure 26.4 29.0 28.6 33.3 31.9 30.8 30.4 Recurrent expenditure 20.0 19.8 19.4 20.9 19.4 17.8 16.9 Noninterest 13.8 13.6 15.0 16.6 15.5 15.2 15.0 Wages and salaries 8.5 8.4 8.4 8.7 8.9 8.7 8.6 Goods and services 3.0 3.1 3.1 3.4 2.8 3.1 3.1 Transfers 2.4 2.1 3.5 4.4 3.7 3.4 3.3 Ofwhich: utility subsidy 1.0 0.4 0.5 0.5 0.1 0.1 0.1 petroleum subsidy 0.2 1.4 2.2 Interest 6.1 6.2 4.4 4.3 3.9 2.7 1.9 Domestic (accrual) 4.5 4.9 3.1 3.2 2.8 1.9 1.3 External (accrual) 1.6 1.2 1.2 1.2 1.o 0.8 0.7 Capital expenditure (total) 6.4 9.2 9.2 12.4 12.5 13.0 13.5 Capital expenditure (domestic) 3.0 4.8 5.9 6.4 6.5 7.0 7.5 Statutory Funds 2.0 3.1 3.0 2.9 3.2 3.3 3.5 Cash Expenditure 0.6 0.6 1.2 1.2 1.6 1.8 2.4 HIPC Fin. Exp 0.4 1.1 1.8 2.3 1.7 1.9 1.6 Capital expenditure (foreign) 3.4 4.4 3.3 6.0 6.1 5.9 5.9 Overall balance (before arrears clearance, includ. grants) -5.2 -3.6 -1.2 -3.1 -1.4 -1.4 -1.2 Arrears clearance and VAT refunds l/ -1.8 -1.1 -0.4 -0.4 -0.4 -0.1 -0.1 Overall balance ( a k r arrears clearance, includ. grants) -7.0 -4.6 -1.6 -3.6 -2.6 -1.6 -1.3 Overall balance (after arrears clearance, exclud. grants) -10.2 -9.3 -5.9 -9.9 -8.5 -7.1 -6.9 Discrepancy between above- and below-line data 3/ 1.4 0.1 -0.4 -0.1 0.0 0.0 0.0 Financing 5.7 4.6 2.0 3.7 2.6 1.6 1.3 Divestiture receipts 0.0 0.6 0.5 0.4 0.4 0.0 0.0 Foreign (net) -1.6 0.6 -0.6 1.9 1.8 2.1 2.5 0fwhich:Project loans 2.4 2.8 2.0 3.2 3.1 3.0 2.9 Program loans 0.3 1.7 1.2 1.2 1.4 1.2 1.3 Exceptional financing 2.5 2.7 3.1 1.3 1.6 1.6 1.1 0fwhich:HIPC assistance (non-multilateral) 0.5 0.5 1.2 1.3 0.9 0.9 0.7 Net savings due to inflation indexed bonds 0.4 0.7 0.3 -0.4 -0.1 -0.1 0.0 Domestic (net) 4.3 -0.1 -1.4 0.5 -1.0 -2.1 -2.2 0fwhich:Banking system 2.0 -1.5 -0.8 2.1 -0.5 -1.2 -1.2 Memorandum items: Total enhanced HIPC relief 1.6 1.8 2.5 2.7 2.1 1.9 1.6 Total poverty related expenditures 4.8 6.5 6.9 7.7 8.3 8.6 8.9 Nonwage poverty relatedexpenditures ma. 2.0 3.1 3.4 4.1 n.a. n.a. Nonwage poverty relatedexpend. (% o fD o m Fin. Prim. n.a. 10.7 15.0 14.9 18.6 n.a. n.a. Expend.) Total primary expenditure 20.2 22.9 24.3 28.9 28.0 28.1 28.4 Total domestically financ. primary expenditure 16.8 18.5 21.0 22.9 22.0 22.2 25.7 Domestic primarybalance . . 2.4 2.3 1.6 0.7 2.6 1.6 1.1 Stock of domestic debt 23.9 18.3 14.8 15.2 11.4 7.5 A A ... Source: Table 1 o f the Statistical Annex 1iIncludespayment ofprevious year's commitments 9 Table 3: BudgetandActual FiscalOperations, 2002-2005 (inbillions ofcedis, unless specified otherwise) 2002 2002 2002 2003 2003 2003 2004 2004 2004 2005 Budget Actual Vir. Budget Actual Var. Programd Actual Var. Programnl TotalRevenueand grants 10768 10333 -4% 16412 16862 3% 21537 24074 12% 29601 of which, Grants 1982 1533 -23% 2908 3119 7% 3350 5080 52% 5667 Total Primary Expendlture (inel HIPC, ArdSubs) a/ 11335 10864 -4% 14622 15107 3% 19890 23118 16% 28373 Dlscretlonary Expenditure(incl. HIPC, Arr/Subs) a/ 9465 9184 -3% 11854 12083 2% 16316 19547 20% 22059 DlscretlonaryDomest. Finanr Expend. (excl.HIPC, 4534 5985 32% 7799 7326 -6% 10513 10332 -2% 12694 Arr/Subs) nl Personalemoluments 3122 4142 33% 5450 5567 2% 6632 6988 5% 8683 Administration andsmices ai 1115 1452 30% 1871 2063 10% 2434 2737 12% 2728 Investments 4173 2127 -49% 3974 4041 2% 4908 7609 55% 9030 Domestic financed 886 475 -46% 1330 1144 -14% 2312 2797 21% 3144 FromConsolidatedFundai 297 300 1Yo 477 422 -12% 924 927 0% 1529 FromHIPCai 589 I75 -70% 853 722 -15% 1388 1870 35% 1615 Foreign-financedai 3287 1652 -50% 2644 2897 IO% 2596 4812 85% 5886 Utility prices subsidies 354 480 36% 50 273 445% 408 435 7% 350 Petroleumsubsidy ai I55 1125 1772 58% IO0 VAT refunds 77 55 -29% 92 48 -48% 129 55 -57% 60 RoadArrears Clearance 288 208 -28% 220 204 -7% 30 71 137% 100 Nonmadarrears clearanceai 337 630 87% 197 459 133% 127 199 57% 1117 DivestitureLiabilities 137 DiscrepancyW 0 90 0 -726 523 -320 -246 Statutory Expenditure 1870 1680 -10% 2768 3024 9% 3573 3571 0% 6314 Transfersto households 713 688 -4% 1011 972 -4% 1227 1291 5% 3178 SocialSecurity 351 303 -14% 341 412 21% 485 495 2% 619 Pensions 292 271 -7% 318 359 13% 374 515 38% 614 Gratuity 70 114 63% 142 201 42% 196 269 37% 356 Other Tranfers 12 250 NationalHealthFundai 210 172 0 1339 Transfers to DistrictAssemblyCommonFund 368 265 -28% 577 636 10% 787 749 -5% 1048 Transfers to EducationTrust Fund 329 337 2% 490 751 53% 877 823 -6% 1124 Transfersto RoadFund 460 329 -28% 623 599 -4% 608 640 5% 883 Transfers to PetroleumrelatedFund 0 61 67 66 -1% 75 68 -10% 81 Memo items GDP at currentmarketprices 46875 48862 65262 66158 78650 79865 97018 Statutoryexpendituresas % of GDP 4.0 3 4 4 2 4.6 4.5 4 5 6.5 Statutory expendit as % oftotalprimaryexpendit 16.5 15.5 18.9 20.0 18.0 154 22.3 Statutory expend as % of domesticrevenue 21.3 19 1 20 5 22.0 19.6 18 8 26.4 Source:Ghanaianauthorities andFundandBar taffestimates ai In 2004-05, adjustments made inBudgetfor consistencywith macroeconomicprogram, includingpaymentsin2005 ofpreviousyear's commitment bi AdjustmentbetweenTable 1 and CAGD (2002 Audited, 2003-04UnauditedReports) 10 f 3 3 d i &$1 t M E .E PY a c e $0 P88 d L L .sE .sE Table 6: Government Discretionary Expenditure by MDA and Item, 2002-2005 2002 2002 2003 2003 2004 2004 2005 Voted Actual Voted Actual Voted Actual Voted Discretionary Domestic Financed 4533.7 5985.2 7798.6 7325.6 10513.1 10332.2 12694.2 Expenditure1 / PersonalEmoluments 3122.0 4195.6 5450.0 5359.2 6631.5 7077.1 8656.5 Administration 637.6 1016.3 1066.5 945.2 1558.6 1613.7 1611.9 Services 477.6 437.5 804.5 700.0 1175.8 978.2 972.1 Investments 296.6 335.9 477.7 321.2 1147.2 663.3 1453.5 Ofwhich General Administration 1170.1 1764.2 1556.5 1444.2 2297.2 2089.1 2316.3 PersonalEmoluments 643.O 701.O 914.5 677.6 971.1 878.7 1095.0 Administration 237.1 629.6 228.9 475.4 392.7 674.8 468.1 Services 182.7 245.7 283.3 249.1 577.9 435.8 282.9 Investments 107.4 187.8 129.7 42.1 355.6 99.9 470.3 Of which: Min. of Local Governmentand 76.0 118.8 127.3 142.9 172.0 174.7 181.3 RuralDevt PersonalEmoluments 43.9 93.8 96.0 115.6 128.4 132.3 137.7 Administration 5.3 4.7 5.7 4.1 6.3 12.4 5.9 Services 16.7 16.0 17.9 17.8 20.5 15.7 13.0 Investments 10.1 4.3 7.7 5.4 16.8 14.3 24.7 Office of GovernmentMachinery 168.6 201.1 321.5 248.4 526.7 452.3 527.6 PersonalEmoluments 84.7 76.1 160.6 65.5 179.4 153.5 176.7 Administration 32.9 34.8 26.4 20.3 59.1 26.4 74.6 Services 46.2 87.9 122.9 155.6 201.0 224.2 134.0 Investments 4.8 2.3 11.6 7.0 87.2 48.2 142.3 Min. of ForeignAffairs 200.5 353.1 322.0 398.7 474.2 521.2 511.7 PersonalEmoluments 138.6 221.5 227.5 291.1 224.2 315.9 270.0 Administration 55.5 130.1 65.0 101.8 160.0 154.5 143.2 Services 3.7 1.o 13.5 2.3 35.0 46.6 11.8 Investments 2.7 0.5 16.0 3.5 55.0 4.2 86.7 Min. of Finance2/ 181.2 177.3 474.9 429.2 564.9 585.1 730.0 PersonalEmoluments 118.6 120.6 278.2 91.9 292.4 126.4 357.0 Administration 40.6 38.1 78.5 313.3 104.0 427.2 142.2 Services 16.9 14.3 48.4 19.5 66.7 24.9 81.7 Investments 5.1 4.3 69.8 4.5 101.8 6.6 149.1 Min.of Parliamentary Affairs 1.3 1.8 1.5 1.4 4.2 2.6 7.3 PersonalEmoluments 0.1 0.7 0.2 0.1 0.2 0.2 0.2 Administration 0.4 0.4 0.5 0.5 1.o 0.8 0.8 Services 0.5 0.5 0.6 0.6 0.8 0.4 0.2 Investments 0.3 0.2 0.2 0.2 2.2 1.2 6.0 Audit Service 26.0 31.7 78.4 63.8 79.7 66.7 90.0 PersonalEmoluments 20.0 27.2 40.4 29.8 35.4 41.8 24.6 Administration 4.2 4.0 10.0 8.1 11.3 8.2 41.3 Services 1.3 0.5 19.0 17.4 22.0 15.6 10.1 Investments 0.5 0.0 9.0 8.5 11.0 1.1 14.0 PublicServices Commission 1.7 1.2 2.8 4.2 4.6 2.8 3.9 PersonalEmoluments 0.9 0.4 1.2 3.2 1.8 1.o 1.7 Administration 0.6 0.6 0.7 0.2 0.8 0.7 1.2 Services 0.2 0.2 0.4 0.3 0.8 0.4 0.2 Investments 0.02 0.0 0.5 0.5 1.2 0.7 0.8 National ElectoralCommission 27.3 29.4 32.8 35.4 206.6 77.8 32.0 PersonalEmoluments 11.7 13.0 16.5 21.4 15.8 21.1 17.2 Administration 4.4 4.0 5.4 5.6 5.9 3.9 5.8 Services 9.3 11.2 9.5 7.5 157.7 51.8 5.3 Investments 1.9 1.2 1.4 0.9 27.2 1.o 3.7 Office of Parliament 39.2 40.9 85.7 38.6 133.7 106.1 119.8 PersonalEmoluments 20.6 23.2 29.7 9.7 37.5 44.8 50.3 Administration 9.4 8.7 25.0 11.9 30.4 30.4 32.1 Services 6.7 7.1 26.0 12.4 35.8 20.9 10.4 Investments 2.5 1.9 5.0 4.6 30.0 10.0 27.0 General GovernmentServices 377.9 743.0 PersonalEmoluments 162.0 81.1 Administration 77.5 397.8 Services 66.1 94.5 Investments 72.3 169.6 13 Table 6: Government Discretionary Expenditure by MDA and Item, 2002-2005 (cont'd) 2002 2002 2003 2003 2004 2004 2005 Voted Actual Voted Actual Voted Actual Voted District AssemblyCommon Fund 0.5 0.3 0.5 0.5- 1.3 0.7 0.9 Personal Emoluments 0.2 0.2 0.3 0.2 0.3 0.3 0.2 Administration 0.2 0.1 0.2 0.2 0.2 0.2 0.3 Services 0.1 0.03 0.0 0.1 0.1 0.0 0.02 Investments 0.0 0.0 0.0 0.7 0.2 0.4 Planningand RegionalCooperation 21.0 15.5 21.8 19.6 45.9 38.7 26.4 Personal Emoluments 1.5 0.4 2.2 5.1 2.7 0.5 2.6 Administration 1.5 1.6 1.5 1.5 2.7 2.8 3.1 Services 13.2 11.0 13.1 7.1 22.5 24.0 11.7 Investments 4.8 2.5 5.0 5.9 18.0 11.4 9.0 Min.of Informationand 49.0 50.0 87.2 61.5 83.5 60.4 85.5 PresidentialAffairs Personal Emoluments 40.2 42.8 61.7 44.0 53.0 40.9 56.8 Administration 4.6 4.7 10.0 7.9 11.0 7.3 17.6 Services 1.8 1.5 12.0 8.5 15.0 11.2 4.5 Investments 2.4 1.o 3.5 1.1 4.5 1.o 6.6 EconomicServices 310.1 271.3 433.5 355.6 563.0 517.5 563.5 Personal Emoluments 194.6 190.7 295.7 244.4 300.8 333.7 284.4 Administration 43.1 36.1 51.0 46.8 68.4 76.4 65.5 Services 50.5 29.1 57.5 39.0 97.2 48.9 53.3 Investments 21.9 15.5 29.3 25.4 96.6 58.5 160.3 Of which: Min. of Foodand Agriculture 3/ 102.6 80.9 136.7 105.7 142.6 131.4 222.3 Personal Emoluments 69.6 58.6 100.3 84.6 87.9 97.7 100.5 Administration 14.5 11.9 15.0 12.5 16.5 18.6 16.8 Services 16.4 9.9 17.8 8.5 20.0 5.1 7.7 Investments 2.1 0.5 3.6 0.1 18.2 10.0 97.3 Min. of Lands and Forest 39.0 33.0 57.5 52.5 76.3 87.3 80.2 Personal Emoluments 23.1 23.0 39.6 40.4 41.6 47.7 48.6 Administration 7.8 5.4 9.3 7.1 10.2 10.5 10.7 Services 5.8 3.7 6.5 3.3 16.3 8.3 5.3 Investments 2.3 0.9 2.1 1.7 8.2 20.8 15.6 Min.of Energy 24.3 18.9 28.7 15.2 51.5 40.5 27.4 Personal Emoluments 6.0 5.6 8.6 1.5 6.5 1.5 4.0 Administration 3.0 2.9 5.3 2.9 5.8 21.6 4.8 Services 5.1 2.3 6.6 5.7 7.2 3.8 1.8 Investments 10.2 8.1 8.2 5.1 32.0 13.6 16.8 Min.of Trade and Industry 23.2 24.3 42.7 32.0 94.4 50.5 71.5 Personal Emoluments 15.1 14.7 24.4 14.3 29.3 23.2 21.6 Administration 3.4 3.2 4.3 9.6 16.6 8.6 10.5 Services 3.3 2.8 4.1 4.0 24.3 11.6 29.0 Investments 1.4 3.6 9.9 4.1 24.2 7.1 10.4 Min ofTourism 11.1 7.6 13.6 13.4 16.7 12.5 21.5 Personal Emoluments 2.8 2.9 4.0 3.0 3.9 3.6 4.0 Administration 2.0 1.4 3.O 3.O 3.8 4.5 3.9 Services 4.2 2.5 5.0 4.1 6.0 3.6 2.7 Investments 2.1 0.8 1.6 3.3 3.O 0.8 10.9 Ministry of Environmentand 93.2 95.7 132.7 114.7 157.8 175.3 127.8 Science Personal Emoluments 71.0 82.8 108.7 95.1 127.3 154.2 103.6 Administration 9.4 9.0 10.0 9.2 11.0 9.1 13.9 Services 11.4 3.1 12.0 8.8 15.0 9.6 5.0 Investments 1.4 0.8 2.0 1.6 4.5 2.4 5.3 Ministry of Private Sector 4.8 2.1 6.1 12.7 8.3 6.5 12.8 Development Personal Emoluments 0.2 0.1 0.3 0.2 0.2 0.3 2.1 Administration 0.9 0.8 1.6 0.9 1.7 1.2 4.9 Services 2.2 0.4 3.O 2.6 3.4 3.3 1.8 Investments 1.5 0.8 1.2 9.0 3.0 1.7 4.0 Ministry of Mines 4/ 11.9 5.8 5.7 4.1 11.3 8.0 Personal Emoluments 6.8 3.O 9.8 5.3 4.1 5.5 Administration 2.1 1.5 2.5 1.6 2.8 2.3 Services 2.1 4.3 2.5 2.0 5.0 3.6 Investments 0.9 0.0 0.7 0.5 3.5 2.1 14 Table 6: GovernmentDiscretionaryExpenditurebyMDA andItem,2002-2005 (cont'd) 2002 2002 2003 2003 2004 2004 2005 Voted Actual Voted Actual Voted Actual Voted Infrastructure 165.8 156.0 300.8 262.9 472.1 402.0 569.8 PersonalEmoluments 60.4 60.2 78.1 69.4 72.8 86.5 94.5 Administration 22.0 22.8 31.4 22.2 38.7 33.4 46.6 Services 12.0 9.6 31.2 30.6 35.5 24.0 16.3 Investments 71.4 63.4 160.1 140.7 325.1 258.1 412.3 Of which: Min.of Works and Housing 49.1 65.8 59.7 56.3 98.2 80.8 92.1 PersonalEmoluments 15.3 21.1 23.4 25.0 25.7 27.4 30.4 Administration 8.9 8.9 10.0 7.5 11.0 9.8 12.8 Services 3.7 3.6 5.2 3.5 5.7 6.3 4.1 Investments 21.2 32.2 21.1 20.3 55.8 37.3 44.8 Min.of Roadsand Transport (excl. 105.7 76.3 200.5 183.5 338.7 300.1 451.2 R.F.) 51 PersonalEmoluments 38.1 28.1 43.9 34.1 39.8 47.1 55.2 Administration 11.2 12.1 16.6 11.8 22.7 19.4 29.5 Services 6.8 4.9 16.0 19.7 21.8 12.9 9.5 Investments 49.6 31.2 124.0 117.9 254.4 220.7 357.0 Min.of Communication 11.0 13.9 40.6 23.1 35.2 21.1 26.4 Personal Emoluments 7.0 11.0 10.8 10.3 7.3 12.0 8.9 Administration 1.9 1.8 4.8 2.9 5.0 4.2 4.3 Services 1.5 1.1 10.0 7.4 8.0 4.8 2.7 Investments 0.6 0.0 15.0 2.5 14.9 0.1 10.5 Social Services 2149.9 3039.0 3626.8 4086.5 4484.8 5310.9 5635.7 PersonalEmoluments 1756.1 2745.7 3212.3 3735.9 3932.5 4774.9 5033.1 Administration 183.0 172.1 188.7 151.6 214.2 282.5 287.1 Services 156.7 98.8 183.8 151.5 238.5 193.1 179.7 Investments 54.1 22.4 42.0 47.5 99.5 60.4 135.8 Of which: Min.of Education(exc1.G.E.T.F.) 1600.5 2274.5 2598.8 3053.0 3331.9 3983.7 3920.2 PersonalEmoluments 1400.0 2143.4 2400.0 2886.0 3024.7 3631.4 3624.8 Administration 101.4 94.6 102.0 69.0 117.2 211.6 159.6 Services 72.0 31.0 76.0 85.3 130.0 110.6 91.0 Investments 27.1 5.5 20.8 12.7 60.0 30.1 44.8 Min.of Youth and Sports61 23.3 19.7 38.5 27.9 Personal Emoluments 5.2 5.8 7.4 5.6 Administration 3.6 2.9 3.5 3.2 Services 11.2 10.5 25.0 17.8 Investments 3.3 0.5 2.6 1.3 Min.of Manpower Devel. and 22.1 31.5 38.8 32.8 43.1 44.5 71.3 Employm.71 PersonalEmoluments 15.2 24.8 29.9 26.7 31.6 35.1 44.8 Administration 3.6 4.2 4.0 2.8 5.0 4.9 8.9 Services 2.3 1.9 4.1 2.8 5.0 3.5 6.5 Investments 1.o 0.6 0.8 0.5 1.5 1.o 11.1 National Commfor Civic 16.9 20.2 26.2 21.7 41.1 36.1 30.8 Education PersonalEmoluments 14.2 18.0 21.8 17.7 21.8 21.2 16.8 Administration 1.5 1.7 2.0 1.6 4.1 2.7 9.7 Services 0.7 0.5 2.0 2.0 8.3 6.0 2.1 Investments 0.5 0.0 0.4 0.4 6.9 6.2 2.2 National Comm.forCulture 12.8 17.6 20.2 14.7 20.9 20.8 43.7 PersonalEmoluments 9.3 13.4 14.3 9.9 14.0 16.8 15.4 Administration 1.5 1.3 3.4 2.9 3.7 2.4 6.3 Services 1.3 1.1 2.0 1.7 2.2 1.4 2.7 Investments 0.7 1.8 0.5 0.2 1.o 0.2 19.3 Minof Health(excl. N.H.I.F.) 466.7 669.7 893.4 925.5 1027.5 1203.1 1552.0 PersonalEmoluments 311.0 540.0 735.7 789.5 839.0 1069.5 1329.0 Administration 68.5 65.1 70.6 68.4 78.4 54.4 95.7 Services 66.0 51.5 70.5 38.1 85.6 65.9 73.7 Investments 21.2 13.1 16.6 29.5 24.5 13.3 53.6 National Media Comm. 0.9 1.6 1.2 6.0 1.7 1.4 1.5 PersonalEmoluments 0.2 0.3 0.3 0.3 0.3 0.4 0.2 Administration 0.6 0.6 0.7 2.1 0.8 0.6 1.1 Services 0.1 0.1 0.2 1.3 0.2 0.2 0.1 15 Table 6: GovernmentDiscretionaryExpenditureby MDA and Item, 2002-2005 (cont'd) 2002 2002 2003 2003 2004 2004 2005 Voted Actual Voted Actual Voted Actual Voted Min ofWomen Affairs 6.7 4.1 9.7 4.9 18.6 21.3 16.2 PersonalEmoluments 1.o 0.0 2.9 0.2 1.1 0.5 2.1 Administration 2.3 1.7 2.5 1.6 5.0 5.9 5.8 Services 3.1 2.2 4.0 2.5 7.2 5.5 3.6 Investments 0.3 0.2 0.3 0.6 5.3 9.4 4.7 PublicSafety 691.5 754.7 1181.0 872.3 1506.2 1325.1 1300.7 PersonalEmoluments 457.9 498.1 871.4 621.5 1043.2 954.1 738.5 Administration 142.6 155.6 172.2 128.9 237.8 204.5 327.4 Services 56.2 54.3 98.3 93.4 138.0 123.3 66.2 Investments 34.8 46.7 39.1 28.5 87.2 43.2 168.6 PersonalEmoluments Utility (all under Item 2) 290.0 319.0 76.3 319.0 Contingency 46.3 0.0 410.0 304.1 870.8 611.2 1989.1 PersonalEmoluments 10.0 78.0 10.4 311.0 49.2 1411.0 Administration 9.8 104.3 120.3 287.8 265.8 98.2 Services 19.6 150.3 136.4 88.7 153.1 313.7 Investments 7.0 77.4 37.0 183.2 143.1 106.2 Source: 2002-05 Voted- Appropriation Acts, 2002-05; 2002 Actual- Audited Report and FinancialStatementson ConsolidatedFund, 2003 and 2004 Actual-CAGD, UnauditedReportand FinancialStatementson ConsolidatedFund 1/ Includesutilities from 2003 onwards 21IncludesRevenueAgencies.The actual of RevenueAgencies for 2003-04 is based on plannedallocation 3/ IncludesMinistry of Fisheriesin2005 4/ Ministry of Mines is includedinMinistry of Land and Forestryin 2005 51 IncludesRailways, Ports and Harbors 6/ Includedin Educationafter 2003 7/ IncludesNational Labour Commission in2005 Table 7: BudgetDeviationIndex, 2002 2004 - (inabsolutepercentage) 2002 2003 2004 BDI " BDI 'I BDI'I Total domesticallyfinanced discretionary expenditure. 32 6 2 Major MDAs 2 / 22 20 18 Item3/ 31 25 29 Source:Tables4 & 5 of the StatisticalAnnex. 1/ The Budget Deviation Index (BDI) i s the variance of the actual outumagainst the voted budget. 2/ Simple average annual deviation(absolutepercentage). 3/ Simple average aggregate deviation(absolutepercentage). 16 Table 4: GovernmentDiscretionaryExpenditureby MDA, 2002-2006 (inpercentoftotal) 2002V 2002A 2003V 2003A 2004V 2004A 2005P 2006P Discretionary Domestic. Financed Expenditure 100.0 100 100.0 100.0 100.0 100.0 100.0 100.0 General Administration 25.8 29.5 20.0 19.7 21.9 20.2 18.2 22.5 Local Govemement 1.7 2.0 1.6 2.0 1.6 1.7 1.4 1.7 Oftice o f Government Machinery 3.7 3.4 4.1 3.4 5.0 4.4 4.2 5.2 Min.ofForeignAffairs 4.4 5.9 4.1 5.4 4.5 5.0 4.0 4.7 Min.ofFinance 4.0 3.0 6.1 5.9 5.4 5.7 5.7 5.5 Min.of Parliamentary Affairs 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 Audit Service 0.6 0.5 1.0 0.9 0.8 0.6 0.7 0.8 Public Services Commission 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.0 National ElectoralCommission 0.6 0.5 0.4 0.5 2.0 0.8 0.3 2.0 Oftice o fParliament 0.9 0.7 1.1 0.5 1.3 1.0 0.9 1.3 General Government Services 8.3 12.4 0.0 0.0 0.0 0.0 0.0 0.0 Oftice ofDistrict Assembly Common Fund 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Planing and Cooperation 0.5 0.3 0.3 0.3 0.4 0.4 0.2 0.5 Min.of Information 1.1 0.8 1.1 0.8 0.8 0.6 0.7 0.8 Economic Services 6.8 4.5 5.6 4.9 5.4 5.0 4.4 5.5 Min.ofFoodandAgriculhue 2.3 1.3 1.8 1.4 1.4 1.3 1.7 1.4 Min.ofLandsandForest 0.9 0.6 0.7 0.7 0.7 0.9 0.6 0.7 Min.of Energy 0.5 0.3 0.4 0.2 0.5 0.4 0.2 0.5 Min.of Trade and Industry 0.5 0.4 0.5 0.4 0.9 0.5 0.6 0.9 MinofTourism 0.2 0.1 0.2 0.2 0.2 0.1 0.2 0.2 MinofEnvironment 2.1 1.6 1.7 1.6 1.5 1.7 1.o 1.5 Min.of Private Sector Development 0.1 0.0 0.1 0.2 0.1 0.1 0.1 0.1 Min.ofMines 0.3 0.1 0.2 0.1 0.1 0.1 0.1 0.2 Infrastructure 3.7 2.6 3.9 3.6 4.5 3.9 4.5 4.7 Min.of Works and Housing 1.2 1.1 0.8 0.8 0.9 0.8 0.7 1.o Min.of Roads and Highways (excl. R.F.) 2.3 1.2 2.6 2.5 3.2 2.9 3.6 3.3 Min.of Communication 0.2 0.3 0.5 0.3 0.3 0.2 0.2 0.4 Social Services 47.4 50.8 46.5 55.8 42.7 51.4 44.4 44.0 Min.of Education (excl. G.E.T.F.) 35.3 38.0 33.3 41.7 31.7 38.6 30.9 32.7 Min.of Manpower Devel. and Employm. 0.5 0.3 0.5 0.4 0.0 0.0 0.0 0.4 Min.of Youth and Sports 0.5 0.5 0.5 0.4 0.4 0.4 0.5 0.0 National Comm.for Civic Education 0.4 0.3 0.3 0.3 0.4 0.4 0.2 0.4 National C o m f o r Culture 0.3 0.3 0.3 0.2 0.2 0.2 0.3 0.2 MinofHealth(excl. N.H.I.F.) 10.3 11.2 11.5 12.6 9.8 11.6 12.2 10.1 National Media Comm. 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.0 Mino fWomen Affairs 0.1 0.1 0.1 0.1 0.2 0.2 0.1 0.2 Public Safety 15.3 12.6 15.1 11.9 14.3 12.8 10.2 14.5 Min.ofJustice 0.5 0.3 0.4 0.3 0.4 0.3 0.7 0.4 Min.ofDefense 6.3 4.9 5.6 4.0 6.1 4.9 3.2 6.2 Comm. Human Right and Admin. Justice 0.3 0.2 0.3 0.3 0.2 0.2 0.2 0.3 Judicial Service 1.1 0.9 1.2 0.9 1.2 0.8 1.2 1.o Min.of Interior 7.1 6.3 7.6 6.4 6.4 6.6 4.9 6.6 Utility 0.0 0.0 3.7 0.0 3.0 0.7 2.5 0.0 Contingency - . 1.0 0.0 5.3 4.2 8.3 5.9 15.7 8.8 Source: Table 7 o f the Statistical Annex 17 Table 5: Total Spendingby Broad FunctionalClassificationand Source of Funds, 2004 2005 - (inbillions ofcedis) 2004 2004 YO 2005 Budget Actual Var Budget GeneralAdministration 2843.1 3478.4 22.3 4095.1 CF 2297.2 2089.1 -9.1 2316.0 HIPC 0.0 71.9 n.a. 44.3 IGF 201.8 945.0 368.3 1085.8 DACF 0.0 0.0 n.a. Donors 344.1 372.4 8.2 649.0 EconomicServices (incl. Infrastructure) 4067.8 6157.3 51.4 7114.4 CF 1035.1 919.5 -11.2 1133.2 HIPC 302.9 693.8 129.1 672.4 IGF 432.7 259.4 -40.1 353.5 DACF 68.1 221.1 224.7 102.3 Road Fund 607.7 640.0 5.3 883.0 PetroleumFund 75.0 68.0 -9.3 81.0 Donors 1546.3 3355.5 117.0 3889.0 Social Services 7780.8 8993.8 15.6 11410.4 CF 4484.8 5310.9 18.4 5636.0 HIPC 630.1 752.8 19.5 642.9 IGF 593.2 851.4 43.5 1115.8 DACF 211.3 176.5 -16.5 264.5 GETF 877.0 823.0 -6.2 1124.0 Donors 564.0 1079.2 91.3 1288.0 Nat. HealthFund 420.4 0.0 -100.0 1339.2 PublicSafety 1693.2 1572.4 -7.1 1578.9 CF 1506.2 1325.1 -12.0 1301.0 HIPC 0.0 110.6 n.a. 86.7 IGF 149.2 131.8 -11.7 183.2 DACF 0.0 0.0 n.a. Donors 37.8 4.9 -87.0 8.0 Other 2248.9 1297.8 -42.3 3156.4 Utilities CF - 319.0 76.3 -76.1 319.0 Contingency - CF 870.8 611.3 -29.8 1989.0 HIPC 272.6 240.5 -11.8 147.6 IGF 174.7 18.3 -89.5 19.6 DACF 507.8 351.4 -30.8 681.2 Donors 104.0 0.0 -100.0 0.0 TOTAL 18633.8 21499.7 15.4 27355.3 CF 10513.1 10332.2 -1.7 12694.2 HIPC 1/ 1205.6 1869.6 55.1 1594.0 IGF 1551.6 2205.9 42.2 2757.9 DACF 787.2 749.0 -4.9 1048.0 GETF 877.0 823.0 -6.2 1124.0 Road Fund 607.7 640.0 5.3 883.0 PetroleumFund 75.0 68.0 -9.3 81.0 Nat. HealthFund 420.4 0.0 -100.0 1339.2 Donors 2596.2 4812.0 85.3 5834.0 Source:2004 Unaudited Public Accounts of Ghana,2005 Budget Statement, Tables 26&27 of the Statistical Annex 1/ SectoralAllocation of HIPCnot yet approvedby Parliament.Sectoral share of average 2003/04 actual HIPC allocationis assumed. 18 Table 6: DiscretionarySpending,all FundingSourcesby Economic Classification,2004 2005 - (in billionsof cedis) 2004 2004 2004 2005 Budget Actual VAR (Yo) Budget General Administration 2,843 3,478 22 4,095 P.E. 971 879 -10 1,095 Adm'n 494 1,147 132 1,011 Service 851 1,130 33 1,172 Invest. 528 322 -39 817 EconomicServices(incl. Infrastructure) 4,068 6,157 51 7,114 P.E. 374 420 12 379 Adm'n 324 239 -26 289 Service 1,649 2,692 63 3,060 Invest. 1,722 2,806 63 3,386 Social Services 7,781 8,994 16 11,410 P.E. 3,933 4,775 21 5,033 Adm'n 511 708 39 845 Service 1,887 2,035 8 3,067 Invest. 1,451 1,477 2 2,465 Public Safety 1,693 1,572 -7 1,579 P.E. 1,043 954 -9 739 Adm'n 312 271 -13 419 Service 232 247 7 205 Invest. 106 101 -5 216 Contingency 2,249 1,298 -42 3,156 P.E. 311 49 -84 1,411 Adm'n 1/ 694 351 -49 427 Service 618 459 -26 798 Invest. 625 440 -30 521 Total 18,634 21,500 15 27,355 P.E. 6,63 1 7,077 7 8,657 Adm'n 2,335 2,7 16 16 2,991 Service 5,236 6,562 25 8,303 Invest. 4,432 5,145 16 7,405 Total, CF only 10,513 10,333 -2 12,694 P.E. 6,631 7,077 7 8,657 Adm'n 1,559 1,614 4 1,612 Service 1,176 978 -17 972 Invest. 1,147 663 -42 1,454 Source: Table9 of the Statistical Annex, with IGFequally divided betweenAdm'n and Service and othernon-CFfundingequally dividedbetweenService and hvestment 11Utility i s included inAdm'n of Contingency 19 Table 7: Ministryof EducationSpendingby Sourcesof Funding, 2004 (inbillions ofcedis) P.E. YO Adm'n YO Service YO Invest. % Total YO GoG 3631 100 212 45 111 9 30 4 3984 65 GETF 444 38 443 53 887 15 DACF 31 3 31 4 63 1 HIPC 204 17 204 24 408 7 IGF 262 55 262 22 525 9 Donors 125 11 125 15 250 4 Total 3631 100 474 100 1178 100 834 100 6117 100 Source: CAGD for GoG & HIPCandMinistryof Educationfor other funding sources Note: Non-GOGspendingis assumedto be split equally betweenitem 3 and4 exceptfor IGF, assumedto besplit equallybetweenitems 2 and3. Table 8: Ministryof Roadsand Transport Spendingby Sourcesof Funding, 2004 (inbillionsofcedis) P.E. YO Adm'n YO Service YO Invest. YO Total YO GoG 47 100 19 58 13 1 223 12 302 8 RoadFund 320 19 320 17 640 17 DACF 11 1 11 1 23 1 HIPC 44 3 44 2 88 2 IGF 14 42 14 1 28 1 Donors 1297 76 1297 68 2595 71 Total 47 100 34 100 1700 100 1896 100 3676 100 Sources: CAGD for GoGand HIPCsand Ministryof RoadsandTransportfor rest. Note: Spendingfrom RoadFund& DACFassumed to be split equallybetween item 3 and4. IGFassumed to be split equally between2 and3. 20 Table 9: Sectoral Composition of the MTEFDiscretionary Expenditure, 2005 2007 - (inbillionsof cedis) 2005 2005 2005 2006 2006 2006 2007 2007 2007 GOG Donor Total GoG Donor Total GoG Donor Total Administration 1,847 649 2,496 1,938 659 2,597 2,427 671 3,098 Economic 563 1,351 1,914 2,154 1,552 3,706 2,477 1,679 4,156 Infrastructure 570 2,538 3,108 1,584 2,578 4,161 2,287 2,622 4,909 Social 5,635 1,288 6,924 8,184 1,329 9,513 10,011 1,451 11,462 Public Safety 1,271 8 1,279 1,352 8 1,360 2,092 8 2,100 Utilities 320 320 450 450 510 510 RevenueAgencies 497 497 660 660 1,002 1,002 Contingency 1,989 1,989 1,494 1,494 1,810 1,810 Total 12,692 5,834 18,527 17,815 6,125 23,940 22,617 6,431 29,048 Source: 2005 Budget Statement, Table 7 of the Statistical Annex Table 10: Sectoral Composition of the MTEF- Discretionary Expenditure, 2005 2007 - (% oftotal Expenditure) 2005 2005 2005 2006 2006 2006 2007 2007 2007 GOG Donor Total GoG Donor Total GoG Donor Total Administration 14.6 11.1 13.5 10.9 10.8 10.8 10.7 10.4 10.7 Economic 4.4 23.2 10.3 12.1 25.3 15.5 11.0 26.1 14.3 Infrastructure 4.5 43.5 16.8 8.9 42.1 17.4 10.1 40.8 16.9 Social 44.4 22.1 37.4 45.9 21.7 39.7 44.3 22.6 39.5 Public Safety 10.0 0.1 6.9 7.6 0.1 5.7 9.3 0.1 7.2 Utilities 2.5 0.0 1.7 2.5 0.0 1.9 2.3 0.0 1.8 Revenue Agencies 3.9 0.0 2.7 3.7 0.0 2.8 4.4 0.0 3.5 Contingency 15.7 0.0 10.7 8.4 0.0 6.2 8.0 0.0 6.2 Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Source:Table 13 of the Statistical Annex 21 Table 11:PovertyRelatedExpenditures,2002 2004 - (inbillionsofcedis) 2002 2003 2004 2004 Actual Actual Budget Actual Education ~ - 2644 4053 4513 5289 Basic Education 1371 2357 2605 2970 YOtotal education 51.9 58.1 57.7 56.2 %wages 85.2 78.3 76.8 Health 670 1057 1551 1622 Primary HealthCare 297 634 1205 1088 % total health 44.4 59.9 77.7 67.1 % wages 76.2 48.1 57.1 Agriculture 102 114 147 150 Povertyfocused agric 102 110 133 145 YOtotal agriculhlre 100.0 95.8 90.5 96.7 YOwages 75 57.9 66.4 Works & Housing 72 90 225 229 Ruralwater 42 41 141 112 % of total 59.0 46.1 62.7 48.9 %wages 10.3 5.4 5.1 Roads andTransport 428 893 1040 1045 Feeder Roads 160 306 297 338 % of total 37.4 34.3 28.5 32.3 % wages 1.9 1.2 1.4 EnergySector 43 69 194 216 RuralElectrification 32 58 156 187 % of total 74.8 84.1 80.5 86.6 %wages 0 0 0 Other 4270 5949 8815 9750 Other poverty spending 324 773 919 1282 % of total 7.6 13.0 10.4 13.1 %wages 49.7 30.9 30.6 Total Domest. FinancedPrimary 8229 12225 16485 18301 Expend. Total poverty4/ 2330 4279 5457 6122 % of total 28.3 35.0 33.1 33.5 % of GDP 4.8 6.5 6.9 7.7 %wages 69.3 54.8 55.6 Source: MoFEP 22 M hl Table 13: PovertyRelatedExpendituresby Area "*' (in%of GDP unlessotherwisespecified) 2002 2003 2004 2004 2005 Actual Actual Planned Actual Proj Total povertyrelatedexpenditure 1/ 4.8 6.5 6.9 7.7 8.3 Share ofnon-wagepovertyexp. ( % of total povertyexp) 30.7 45.2 44.4 49.4 Basic Education 2.8 3.6 3.3 3.7 2.8 PrimaryHealthCare 0.6 1.o 1.5 1.4 1.5 Agriculture 0.2 0.2 0.2 0.2 0.2 RuralWater 0.1 0.1 0.2 0.1 0.0 Feeder Roads 0.3 0.5 0.4 0.4 0.3 RuralElectricity 0.1 0.1 0.2 0.2 0.4 Electricity Life line 0.1 SafetyNet 0.3 Other PovertyRelatedExpenditure 0.7 1.2 1.2 1.6 2.6 Memorandumitems: Total PrimaryExpenditure2/ 9881 15122 19080 23113 27206 Domestic Revenue 8800 13743 18187 18994 23911 Total domesticallyfinanced exp ( billions ofcedis) 8229 12225 16485 18301 21320 Nominal GDP (billions of cedis) 48.862 66.158 78.650 19.865 97.018 Total povertyrelatedexp. (% of total domesticfinanced exp) 28.3 35.0 33.1 33.4 37.6 Non-wagepovertyrelatedexp.(% of total domesticfinanced exp) n.a 10.7 15.0 14.9 18.6 Total povertyrelatedexp. (% oftotal primary expend) 23.6 28.3 28.6 26.5 29.5 Total povertyrelatedexp. (% of domestic revenue) 26.5 31.1 30.0 32.2 33.5 Source:Table 16 andTable 1ofthe StatisticalAnnex 24 Table 14: ProjectedPovertyRelatedExpenditure, 2004 (inbillion ofcedis) Area P.E. Tot2-4d GoG HIPC b/ GETFb/ DACF b/ RDFUNDbl TOTAL Basic Education 2039.0 120.2 2159.2 230.6 97.3 118.3 0.0 2605.4 PrimaryHealthCare 580.3 132.5 712.8 399.5 0.0 93.0 0.0 1205.3 Agriculture 76.8 51.7 128.5 4.2 0.0 0.0 0.0 132.7 Ruralwater 7.7 6.4 14.1 112.3 0.0 14.5 0.0 140.9 Feeder Roads 3.5 31.4 34.9 80.0 0.0 17.6 164.1 296.5 Rural Electrification 0.0 13.8 13.8 106.4 0.0 36.0 0.0 156.2 Other 284.3 216.2 500.5 272.6 0.0 146.2 0.0 919.3 Total 2991.6 572.2 3563.7 1205.6 97.3 425.5 164.1 5456.2 Source: MoFEP a/ Expenditures in Administration, Services and Investment, known as items 2,3 and 4 b/ Accordingto MoFEP, fundingfrom HIPC, GET, DACF andRD Fundonly finances expendituresinitems 2 to 4 Table 15: Compositionof Projected PovertyRelatedExpenditure,2004 (inpercent) Area P.E. Tot2-4 GoG HIPC GETF DACF RDFUND TOTAL Basic Education 78.3 4.6 82.9 8.9 3.7 4.5 0.0 100.0 PrimaryHealthCare 48.1 11.0 59.1 33.1 0.0 7.7 0.0 100.0 Agriculture 57.9 39.0 96.8 3.2 0.0 0.0 0.0 100.0 Ruralwater 5.4 4.5 10.0 79.7 0.0 10.3 0.0 100.0 Feeder Roads 1.2 10.6 11.8 27.0 0.0 5.9 55.3 100.0 Rural Electrification 0.0 8.8 8.8 68.1 0.0 23.0 0.0 100.0 Other 30.9 23.5 54.4 29.7 0.0 15.9 0.0 100.0 Total 54.8 10.5 65.3 22.1 1.8 7.8 3.0 100.0 Source: Table 18 ofthe StatisticalAnnex 25 Table 16: Actual PovertyRelatedExpenditure,2004 Outturn (inbillion of cedis) Area P.E. Tot24al GoG HIPCb/ GETFb/ DACFb/ RDFUNDb/ TOTAL Basic Education 2282.2 122.4 2404.6 408.4 68.3 88.4 0.0 2969.8 Primary HealthCare 621.6 61.1 682.7 317.4 0.0 88.1 0.0 1088.2 Agriculture 96.4 29.8 126.3 18.9 0.0 0.0 0.0 145.2 Ruralwater 5.7 3.6 9.3 87.9 0.0 14.9 0.0 112.1 FeederRoads 4.1 0.0 4.7 88.3 0.0 22.6 222.4 338.0 Rural Electrification 0.0 11.9 11.9 138.9 0.0 37.0 0.0 187.8 Other 392.5 173.0 565.5 569.3 0.0 147.0 0.0 1281.8 Total 3403.1 401.7 3804.9 1629.1 68.3 398.1 222.4 6122.8 Source: MoFEP a/ ExpendituresinAdministration,Servicesand Investment,known as items 2,3 and 4 b/ Accordingto MoFEP, fundingfrom HIPC, GETF, DACFand RDFundonly financesexpendituresinitems2 to 4 Table 17: Compositionof Actual PovertyRelatedExpenditure, 2004 (inpercent) Area P.E. Tot24 GoG HIPC GETF DACF RDFUND TOTAL Basic Education 76.8 4.1 81.0 13.8 2.3 3.0 0.0 100.0 Primary HealthCare 57.1 5.6 62.7 29.2 0.0 8.1 0.0 100.0 Agriculture 66.4 20.5 87.0 13.0 0.0 0.0 0.0 100.0 Ruralwater 5.1 3.2 8.3 78.4 0.0 13.3 0.0 100.0 Feeder Roads 1.4 0.0 1.4 26.1 0.0 6.7 65.8 100.0 Rural Electrification 0.0 6.3 6.3 74.0 0.0 19.7 0.0 100.0 Other 30.6 13.5 44.1 44.4 0.0 11.5 0.0 100.0 Total 55.6 6.6 62.1 26.6 1.1 6.5 3.6 100.0 Source: Table 20 of the Statistical Annex 26 Table 18: ProjectedPovertyRelatedExpenditure,2005 (inbillionofcedis) Area P.E. Tot2-4d HIPC b/d GETFb/ DACFb/ RDFUND NHF TOTAL b/ Basic Education 2511.3 91.4 n.a. 107.2 139.5 0.0 0.0 2849.4 PrimaryHealthCare 1041.9 123.5 n.a. 0.0 125.0 0.0 529.0 1819.4 Agriculture 90.6 114.7 n.a. 0.0 0.0 0.0 0.0 205.3 Ruralwater 9.3 7.2 n.a. 0.0 17.8 0.0 0.0 34.3 FeederRoads 8.7 34.7 n.a. 0.0 32.4 239.8 0.0 315.6 RuralElectrification 0.0 16.3 n.a. 0.0 52.1 0.0 0.0 68.4 Ec11ine 100.0 n.a. 100.0 Saf. Net 250.0 n.a. 250.0 Other 394.3 223.2 1594.4. 0.0 160.2 0.0 0.0 2372.1 Total 4056.1 961.0 1594.4 107.2 526.9 239.8 529.0 8014.4 Source: MoFEP a/ ExpendituresinAdministration, Servicesand Investment, known as items 2,3 and4 b/Accordingto MoFEP, fundingfrom HIPC,GETF, DACFandRDFundonly financesexpenditures initems2 to 4 c l The amount of 1594.4billionCedis of HIPC funding for 2005 hasyet to be allocated. In this table it i s includedin'Other' Table 19: Compositionof ProjectedPovertyRelatedExpenditures,2005 (inpercent) Area P.E. Tot 2-4 HIPC GETF DACF RDFUND NHF TOTAL Basic Education 88.1 3.2 n.a. 3.8 4.9 0.0 0.0 100.0 Primary HealthCare 57.3 6.8' n.a. 0.0 6.9 0.0 29.1 100.0 Agriculture 44.1 55.9 n.a. 0.0 0.0 0.0 0.0 100.0 Ruralwater 27.2 21.0 n.a. 0.0 51.8 0.0 0.0 100.0 FeederRoads 2.8 11.0 ma. 0.0 10.3 76.0 0.0 100.0 RuralElectrification 0.0 23.8 ma. 0.0 76.2 0.0 0.0 100.0 ECLLME 0.0 100.0 n.a. 0.0 0.0 0.0 0.0 100.0 Saf. Net 0.0 100.0 n.a. 0.0 0.0 0.0 0.0 100.0 Other 16.6 9.4 67.2. 0.0 6.8 0.0 0.0 100.0 Total 50.6 12.0 19.9 1.3 6.6 3.0 6.6 100.0 Source:Table 22 of the StatisticalAnnex 27 Table 21: ConsolidatedFund: Budget and Outtern-FunctionalClassification,2004 (inbillions ofcedis) Budget Outturn Budget Poverty Poverty Expendit. Expendit. Outturn General Public Service 1317.2 1451.4 0.0 0.0 EXEC. & LEG. Organs Financial andFiscal AFFA 1051.2 1320.9 0.0 0.0 GeneralServices 40.6 27.9 0.0 0.0 Basic Research 18.6 24.7 0.0 0.0 GeneralPublic Services 206.8 77.9 0.0 0.0 Defense 804.0 674.6 0.0 0.0 Military Defense 800.8 672.8 0.0 0.0 ForeignMilitary Aid (CS) 1.8 1.1 0.0 0.0 DefenseN.E.C (CS) 1.4 0.7 0.0 0.0 Public Order and Safety 820.7 797.5 402.6 386.6 Police Services 363.6 356.2 359.6 356.1 Fire ProtectionServices 93.5 109.9 0.0 0.0 Law Courts 129.0 86.6 0.0 0.0 PrisonServices 119.4 115.5 0.0 0.0 Public Order SafetyN.E.C 115.2 129.3 43.0 30.5 EconomicAffairs 935.1 851.9 199.4 147.6 GeneralEconomic,Commercial,and Labour 180.7 130.2 8.2 4.5 Agric, Forestry, Fishing and Hunting 206.6 209.7 125.1 125.9 Fueland Energy 59.6 45.0 32.8 12.2 Mining, Manufacturing andConstruction 15.4 13.1 0.0 0.0 Transport 325.5 294.9 33.3 5.0 Communication 27.2 22.7 0.0 0.0 Other Industries 16.8 12.5 0.0 0.0 R&D EconomicAffairs 103.3 123.8 0.0 0.0 Environmental Protection 62.1 57.9 23.4 20.6 WasteManagement 14.2 11.2 14.2 11.2 Waste Water Management 4.1 2.5 2.0 1.3 Protectionof Biodiversityand Landscape 10.9 17.0 0.0 0.0 EnvironmentalProtectionN.E.C 32.9 27.2 7.2 8.1 Housing and Community Amenities 232.3 121.8 133.9 111.3 Housing Development 81.9 13.4 16.3 9.7 Community Development 129.7 101.6 117.6 101.6 Water Supply 12.3 0.6 0.0 0.0 R&D HousingandCommunity Amenities 8.4 6.2 0.0 0.0 Health 1074.8 1192.1 689.6 661.1 GeneralMedical Services 128.9 294.8 121.3 294.8 HospitalServices 330.0 169.7 190.2 61.9 Public Health Services 7.5 9.3 2.6 3.1 R&D Health 2.0 0.7 0.1 0.0 HealthN.E.C 606.4 717.6 375.4 301.3 Recreation, Culture and Religion 135.7 96.7 0.0 0.0 Recreationaland Sporting Services 42.7 27.3 0.0 0.0 CulturalServices 21.0 23.5 0.0 0.0 BroadcastingandPublishing Services 72.0 45.9 0.0 0.0 Education 3443.7 4106.7 2194.2 2435.4 Pre-Primary& Primary Education 1239.0 1048.1 1236.7 1034.7 SecondaryEducation 880.1 758.8 570.1 478.7 Post-SecondaryEducation 152.1 129.4 152.1 129.4 Tertiary Education 462.3 514.0 0.0 0.0 Educationandnot Definable by Level 87.9 73.5 50.2 40.6 SubsidiaryServices to Education 96.1 96.5 0.0 0.0 EducationN.E.C 526.2 1486.4 185.1 752.0 Social Protection 104.1 89.0 53.4 43.9 Sickness and Disability Family andChildren 19.1 21.5 19.1 21.5 SocialProtectionN.E.C 85.0 67.5 34.3 22.4 Discrepancy 1583.4 892.6 -132.7 -1.7 Total 10513.1 10332.2 3563.8 3804.8 Source:NETS-CAGD, end-2004 data 11Transactionsthroughthe ConsolidatedFund 29 Table 22: FunctionalClassificationof Poverty RelatedExpenditures2004 '/'/ (inbillions ofcedis) Sourcesof Funding TOTAL GOG HIPC TotalCF GETF DACF RF General PublicService 0.0 71.9 ' 71.9 0.0 0.0 0.0 71.9 EXEC. & LEG. OrgansFinancial and Fiscal AFFA 0.0 50.2 50.2 50.2 GeneralServices 0.0 16.3 16.3 16.3 Basic Research 0.0 5.4 5.4 5.4 GeneralPublic Services 0.0 0.0 0.0 Defense 0.0 43.5 43.5 0.0 0.0 0.0 43.5 MilitaryDefense 0.0 43.5 43.5 43.5 ForeignMilitary Aid (CS) 0.0 0.0 0.0 0.0 DefenseN.E.C (CS) 0.0 0.0 0.0 0.0 PublicOrder and Safety 386.6 67.1 453.7 0.0 0.0 0.0 453.7 Police Services 356.1 27.6 383.7 383.7 Fire Protection Services 0.0 0.5 0.5 0.5 Law Courts 0.0 6.6 6.6 6.6 PrisonServices 0.0 16.7 16.7 16.7 Public Order Saky N.E.C 30.5 15.7 46.2 46.2 EconomicAffairs 147.6 366.1 513.7 0.0 114.4 222.4 850.5 GeneralEconomic,Commercial, and Labour 4.5 96.8 101.3 54.8 156.1 Agric, Forestry, Fishing and Hunting 125.9 18.9 144.8 144.8 Fueland Energy 12.2 138.8 151.0 37.0 188.0 Mining, Manufacturing and Construction 0.0 4.5 4.5 4.5 Transport 5.0 88.3 93.3 22.6 222.4 338.3 Communication 0.0 13.7 13.7 13.7 Other Industries 0.0 5.2 5.2 5.2 R&D Economic Affairs 0.0 0.0 0.0 EnvironmentalProtection 20.6 23.7 44.3 0.0 0.0 0.0 44.3 WasteManagement 11.2 0.0 11.2 11.2 WasteWater Management 1.3 23.2 24.5 24.5 ProtectionofBiodiversity andLandscape 0.0 0.6 0.6 0.6 EnvironmentalProtectionN.E.C 8.1 0.0 8.1 8.1 Housingand CommunityAmenities 111.3 304.0 415.3 0.0 106.7 0.0 522.0 Housing Development 9.7 77.0 86.7 31.7 118.4 Community Development 101.6 194.2 295.8 60.1 355.9 Water Supply 0.0 32.8 32.8 14.9 47.7 R&D Housing andCommunity Amenities 0.0 0.0 0.0 0.0 Health 661.1 317.4 978.5 0.0 88.1 0.0 1066.6 GeneralMedical Services 294.8 11.4 306.2 88.1 394.3 HospitalServices 61.9 6.2 68.1 68.1 Public Health Services 3.1 28.3 31.4 31.4 R&D Health 0.0 0.0 0.0 0.0 Health N.E.C 301.3 271.5 572.8 572.8 Recreation,Culture and Religion 0.0 11.0 11.0 0.0 0.0 0.0 11.0 Recreationaland Sporting Services 0.0 0.0 0.0 0.0 Cultural Sevices 0.0 2.5 2.5 2.5 BroadcastingandPublishing Services 0.0 8.5 8.5 8.5 Education 2435.4 408.4 2843.8 68.3 88.4 0.0 3000.5 Pre-Primary& Primary Education 1034.7 0.0 1034.7 68.3 88.4 1191.4 SecondaryEducation 478.7 0.0 478.7 478.7 Post-SecondaryEducation 129.4 0.0 129.4 129.4 Tertiary Education 0.0 0.0 0.0 0.0 Educationandnot Definable by Level 40.6 0.0 40.6 40.6 SubsidiaryServicesto Education 0.0 0.0 0.0 0.0 EducationN.E.C 752.0 408.4 1160.4 1160.4 SocialProtection 43.9 16.0 59.9 0.0 0.0 0.0 59.9 Sicknessand Disability 2.0 2.0 2.0 Family andChildren 21.5 13.0 34.5 34.5 SocialProtectionN.E.C 22.4 0.9 23.3 23.3 Discrepancy -1 7 ... -1.7 -1.7 Total 3804.8 1629.1 5435.6 68.3 398.1 222.4 6122.2 Source: MoFEP. Dataon CF transactions (GoG andHIPC) tomNETS-CAGD. Dataon GETF, DACF andRF, as reportedby StatutolyFunds to MoFEP I/ClassificationonGovernmentFinanceStatisticsbasis U Only domestically financedpoverty relatedexpenditures 30 : m m Table 26: Yearly Disbursements of Grants by Sector 2002 2004 - "*' (inmillions USD) Sector 2002 2003 2004 Total disbursed2002-04 Cumulative sector Amount YOof Total Total 12.2 78.0 227.8 318.0 100.0 100.0 Of which: Finance, insurance, etc. 5.7 46.5 165.8 218.0 68.5 68.5 Health 0.0 9.4 20.9 30.3 9.5 78.1 Water and Drainage 4.3 10.8 15.2 30.2 9.5 87.6 Local Government 0.1 9.0 5.8 14.8 4.7 92.2 Education 0.0 0.4 10.4 10.9 3.4 95.7 Forestry 0.0 1.7 2.5 4.2 1.3 97.0 Feeder Roads 0.0 0.0 2.9 2.9 0.9 97.9 Trade 0.9 0.0 0.4 1.4 0.4 98.3 Office o f the President 1.o 0.0 0.3 1.3 0.4 98.7 Social Welfare 0.2 0.0 1.6 1.8 0.6 99.3 Multi-Sector 0.0 0.2 1.o 1.2 0.4 99.6 Mines 0.0 0.0 0.6 0.6 0.2 99.8 Interior 0.0 0.0 0.2 0.2 0.1 99.9 Administration o f Justice 0.0 0.0 0.2 0.2 0.0 99.9 Environment 0.0 0.1 0.0 0.1 0.0 99.9 Lands 0.0 0.0 0.0 0.1 0.0 100.0 Rural Development 0.0 0.0 0.1 0.1 0.0 100.0 Agriculture (General) 0.0 0.0 0.0 0.0 0.0 100.0 YOof total2002-04 3.8 24.5 71.6 100.0 100.0 Source:ADMUMoFEP 1/ Signedbetween2002 and 2004 2/ Computedfromyearly cumulativedisbursementsprovidedby the source 34 2 3r 2 z 8 8 wl m 2 9 N 5 e, Lr c * 2E 8> Table 29: Multi-DonorBudget Support Funding, 2003 2004 - (inmillionsUSD) 2003 2004 2004 Development Partner Disbursement Pledge Disbursement Canada 7.0 17.3 17.6 Denmark 1.5 2.5 2.5 Germany 7.6 7.2 Netherlands 8.0 20.5 20.4 Switzerland 8.0 7.1 7.6 United Kingdom 52.0 72.0 75.9 EuropeanUnion 45.0 33.7 34.5 AfDB 29.0 14.0 15.8 World Bank 128.0 127.5 127.5 Total 278.5 302.2 309.0 Source:ADMUiMoFEP 37 1:Trends uc 2002-2003 20.0 IS.st %i 10.0 5.o n,o 38 Figure 2: Donor Assistance to Ghanaby Type 39