ADEOP 2013 15 template final xls

GUIDELINES FOR THE 2012-14

BUDGET PREPARATION

Prepared and Issued

by ·

Ministry

of Finance (:lnd Economic

Planning

CONTENTS

1. INTRODUCTION ... . . ... 3

2. BACKGROUND ... . ... 3

3. 2012 BUDGET ... 4

3.1 Priority Areas For 2012 ... , ... .4

3.2 Indicative Ceilings for 2012 ... . . ... 4

I

I

I

4. PROCESS FOR PREPARING THE 2012-2014 BUDGET ESTIMATES ... . ... 5

I

I

I

4.1 Review of Strategic Plans ... . . .. 5

4.2 Prioritization of expenditures ... . . ... 5

I

I 4.4 Budget Classification, Charts of Account and Coding For 2012 Budg.et.. ... 6

4.5 Chart of Accounts (COA) ... _, ... ,., .•... ,., ... ,.:,_..,_,.,. ....

c.,_, ... , ...

7

~·-·> .-.- "/' ,, ·.- ,., . ~

I

5. INSTITUTIONAL AND ADMINISTRATIVE ARRANGEMENT FOR BUDGET 2012 ... 7

6. BUDGET REFORMS ... • ... : ... : ... ~ ... . . ... 11

I

7 NON TAX REVENUE .. ---... ~--.; ... ·; .... ; ... . _{··· .... 13}

8 CONCLUSION ... . . ... 15

2012- 2014 Budget Guidelines

1. INTRODUCTION

The 2012 Budget Guidelines seeks to provide clear instructions on the processes and procedures for preparing MDAs/MMDAs Budget proposals and estimates for the 2012-2014 Medium Term Framework in accordance with the Financial Administration Regulations (FAR) section 152 and 153.

The FAR states in article 152 (2) that; "the Minister of Finance shall not later th~n six months before

the end of each financial year issue, a budget circular detailing out th,e tirn_etable for the preparation and submission of the government's macroeconomicpolicyst.atem_e-ntand budget lor su_ch period_ as _{-' "--. " -,. - -· ,' . -- '• - -- -- ,'• ' ·. ' _, - --··-~c--... - . ', ' ~ '' ·'. - - '' _-, - .·- '. .... . ' ·.'} '.--shall be determined by the President in accordance with article 179 of the Constitution and which shall be followed by all departments". SubSection 3 of the FAR also states thaf«the Budget Circular shall specify the sectoral and ministerial constraints within which heads of departments will prepare

~heir budget suhmlssior1s11

•

This Guideline _is to assist fjoliorable Minis,iers, Chief Directors, Budget Committees and illl spending

officers of govern-ment institutions that req~ire resources from public funds,· i~-the preparatio~ of

the 2012-2014 Medium Term Expenditures.

2. BACKGROUND

The 2012 budget will be prepared, based on the "Better Ghana Agenda" within the broad framework of the Ghana Shared Growth and Development)\genda (GSGDA) and _the relevant provisions within the Revenue Management Act, with respect to development and infrastructure projects. The GSGDA clearly identifies seven (7) policy objectives. These are:

•

•

•

•

Ensuring and sustaining ma~roeconomicstability

Enhanced cornpetitiveness-of Ghana'si:Jrivate

sector-Accelerated agricultural modernization a-nd natural resourcemanagernent

En~rgy,

oil

a~d

Gas

Oevelopm~nt

• Infrastructure and Human Settlement Development

--- --- --- - "

. .

-- - .. .

•

-Hum'an de~elop~ent;_erf.ploynientahd prbductivitY

Tianspa~enf ~nd-ac~bunfable

goiterriarice'-•

"· :',·.

The 2012 budget would outline strategies for accomplishing projects and programmes initiated in

the last three years by government in pursuit of the poverty reduction and economic empowerment

agenda.

The .budget preparation process is- also an opportunity to implement reforms in b~dget design,

preparation and execution as part of the broader PFM

ref~tmsto

_. iniprove anc! st;¢ngthen existing _{. ..}

cap~ cities and institutional arrangements and systems for budgetman;;ger(lent. Specifically, the

201Z budget

classi~ication wo~ld

be based ori the2001

GoverniTlenfFiri~~,e' St~tisti~

(GFS). To this

end,

th~

new Budget Classification and Chart of Accounts.consistentwith GFS 2DQ1 would be used.

As a way of improving the credibility of the budget, MDAs/ MMDAs are urged to give priority

attention to allocating resources to key Strategic programme and activities in order to avoid

excessive virement and off budget expenditure during implementation.

On the implementation of Programme Based budgets started in 2011, the number of pilot MDAs would increase to seven. (7). The Pilot MDAs would be required to use the ceiling provided to prepare both the' current Activity Based Budget and the 'rrogro rnme Based Budget. This is to help

learn le~.sonsto,(?_~iiitate the full roll out of programme basedbu~g~t in 2013.

Extenslii~ t"raini~g'Will be proVioed to ensure that technical staffs of pilot MDAs are eqUipped with the requisite capacity to accomplish the task, With 2012 being an. election year, the budget would also pro-~iCle sU'pport for the to"nduct bf u~·e arid fair elections \vhich are part of government's

comm'J:tril~rit

t6'-g-6od

goverr'lahce:

Hon Ministers and Chief Directors are urged to take ownership and lead the entire budget

preparation process and provide policy focus and strategic direction to the budget to ensure that all governrn~rit pribl'ities appr~ved by Cabfnet are fully captured within the ceiling provided for each MDA.

3. 2012 BUDGET

3.1 Priority Areas For 2012

The 201Z budget will focus on improving the lives of Ghanaians through the implementation of

strategic

P~ogr~m~eS

to generate employment and provide essentYal services in-Cluding, water,

sanitation, phys_ical infrastfu(:ture ?nd goocj ggyern"a!lce thro·u'g~ -fr~e a~d __ fair ele<;t_iOiis. Th~:Se

priorities are not only consistent with the GSGDA but also the Manifesto of the NDC government.

- - - o;-- ' -.,-, • . ... ·- -- _.

other areas which wiil receive attention are eXjJendittJre,and--a_m-O'rtii~ition···af l~a-i-l,S fOr

cill

ari"d gas

infrastr~cture;

Agriculture modernization and

Capaci~y.bu.ilding~..

·'' . .

. - · ... :.· . .-.. _ ... ' -- · .... -. -.. '.· ,- .·

3.2 Indicative Ceilings for 2012

In line with

gover~ment

priorities outlined

~bove,

MD

As

h<JY€,b$~k.pr.o~;d_~d ;i~h·m~icativ~ceiliqgs

for the 2012 -.2014 budgets. (Please see attached

App~nctix l:JI~;zef~il[~·~;, ~~~:)~~D·P;':',"jded_;lS

' the hard budget constraint for all MDAs .. The indicative

c~iii~gs prri:~{d~c( excl~d~~p~~sonn~f

emqlum~nts)

but i.ncludethe total resource

~nvelope

for

good~

and

~ervices.

(adniinistratibn and

·

se~iie) ~~d ki~ts{l~~~stni§hi).

~--.·.

:; .. ···· ·

, .•..

-·~· ~-· .··,··r

The ceilings have been aggregated .t0 provide. MDAs the fle~ibility to allocate resources to their .

p~io.riti~s·. MD

As

are~--t~~refor~to _en;ur~ ;~_s

__

rr_~-~h

as possible

th.3_t

i!I(their

p~iOd'tie~

are_Ju.lly

cater~cf

.:

for withinthe ceilings

provid~d.

Any

acj_diti~11al

allocation _.;ilj

b~

llased

~n

;he

o~ti;ome

of the budget

6ilateralhe~Mhga=ndfinal cabi~etd~ci~fon.

· .•. , ,

.. _. ~ .. :;._.:-,. ·,

•

Add

it_i_Q'ri a{ ~Qst ·_ba:~·e··a

..

d.·n''n_ew

g-OV~/~~,~it" ·p.OI_i ~y

.

.,.,.

• A significant change in government-strategies

Request for additional resources must be consistent with the Ghana Shared Growth and Development Agenda and supported by Cabinet approval. The proposed programme must be fully casted, with clearly determined expected outputs and outcomes. This should be submitted as part of the budget proposals to be discussed at the budget hearing.

With the passage of the Petroleum Revenue Management Bill, the Government of Ghana will, for the first time, include the projected resources from the oil revenues for government expenditure as

part of the. 2012

b~d~et

appropriation.

H~.:Vever

considering the

exte~siVe

. institutional,

administrative and legal arrangement and processes required, new instructiOns Will be isSUed

regarding the petroleum expenditures and these will be communicated to the specific MDAs in due

course.

4. PROCESS FOR. PREPARING THE 2012-Z014 BiJDGET ESTIMATES

The 2012 budget will be crafted withiri

a

Medium Tenn Expenditure Framework (MTEF) using

Activity Based Budgeti~g usingthe Activate softw~re as til~ enabler. Hawev~r as indicated earlier a

new Budget Classificatlon is ~eing intraduced with a re~ised

Chart

.of

A~counts. The new Budget

Classificationand COA will to address

so~e

of the

chall~hg~~

0ith

t.he

!:uirentbudgei"Managernent

and also strengthen the budget management processes. Th.ese challenges include:

•

•

•

•

0

Misalignment ofMDAs' policy

obj~ctiveswith s~Ci~r

and

~~tio~~lplans;

Weak linkages between the medium term policy framework and MDAs' policy objectives;

Weak linkages bet;,_,een6bjectives, kxpected

output~

ahd activities

wrong codifications of the organiz.ational codes .

lnade~uate

classification of expenditures for interria'tio'nal comparison.

' ~ - ' . ' ' ' . - . . . .

In view of this, all MDAs are to be guided by the instrucfioni

~roJided to ensure that .budget

proposals and estimates areprepared inaccordance withthe approved Classification and Chart of

Acco~Qt~

with

tfle.righ~

cades are

r~fiected.

The followihg

st~ps

are

t6 guide MDAs in the budget .

prepara~i_..

₀

1l pt

₀

c~~s:

' '

.-.,

4,1.

R~vi~wofstrat~gic.Pians

. . - - • ·=.· -, ~ ,. - .

The Medium Term Expenditure framework requires the use of strategic plans as basis for preparing the budget over a three year period. The first step in the process therefore is for MDAs to define their mission, goal, objectives and critical outputs using their legislative mandate and within the framework of the Ghana Shared Growth and Development Agenda (GSGDA).

This process

sr.~ul\1

b" .undertaken as part of

t~e ~evi~w

of MPAs 'strategic plans. All MDAs are to

' - - '' .. ; ' - ~-' ' ' ' '.- - -' ' ,, ' ' •• " ' ' ' -- ·- . ' ·-,-" ' ' , ...• '- ' ,,_, ._, !~ --- - '' _, . . _, -- ' -- ' -. - . .

ensure that their approve'd sector plans have been revised to include ;ln'{ ilew.and approved Cabinet policy in the specific sector.

4.2 Prioritization of expenditures

the 2012-2014 budget, MDAs are to prioritize their expenditures and assume that all critical actions are adequately budgeted for. This is to avoid off budget expenditures ·and excessive virement. It is also to protect the integ.rity and credibility of the budget by reducin'g off budget expenditures which

contravenes Article 170 (2) of the FAR which states tliat•;;E~p~A-dit.~re

ofa

departrr\ent sh~'il ~ot

exceed the expenditure estimates in the budget approve<:! by .Parliament".

-. ·.,

MDAS arpq

~gte th~\anv,

prqgramme for which CabiQet

a·pp~oval·

ha; not

be~n ?~ught

wi)i not

receive budgetarY <!lloc~tiqn. . .·· . . . ·.'. . •· .. ' · .

4.3 Linking Policy objectives to Medium-Term Development Framework

MOFEP and NDPC have revie;y.e<J anct)inked th~ _current pQJi<;y opject!v~_s, ,?,utputs, activities and

their codes to the policy objectives and strategies of the national mediu·m~te;m policyfram~;,.,~rk.

There are. proposed coded strategies to. achieve these policy objectives .. MDAs are therefore to

identify and state aU the strategies that fall in line 0ith the·i;core

busi~ess,

This exercise

sh~uld

be

undertaken in consultation with .National Development Planning Commission (NDPC) and the

Ministry of Fini'nc~ and Econo111i~Pianning {,MoCEP)

4.4 Budget Classification,.Charts of Account and Codi.ng For 2012 Budget

As part of the new Public Financial Management (PFM) reforms introduced in 2010, the Ministry of

Finance and Economic Planning has reviewed the current budg_et clasSification and Chart of Accounts

to effectively address the challenges associated with

th~

liudget-ri,an·agemenl: s\dem. It is expected

that these reforms will invariably improve the budget,accountin.g a~d reporting syste~ and

ultimately the <J.elivery of quaJityessential.services for the people of Ghana . _.

'. - . - ' - :- .. ' . . ' .

·-

-.-- . .

In line y;ithtbereyiewectbuq~7·t slassification, MOAs are to reclassify their bud~etS to conform to

i_he l.iN

da~sifrtation ofFund:i6~~

~ - - ·- - - - . -- - ., '·

bf

-

Go~~rnmeht

~ '

(COF.OG)

- . ' aria '

thJ

' iMF'2cio1 '

Goveti)~ent F·i~~.nce

- -' - '

Statisti6; (GFS). The UN _{·--;• .-..}

.COFQG

·permits trends in governme~t op.tlays on pariiculdrMhcti8~;(of

' - - . -- . ' . - ...

_p~'i:P_~s~S _to -be e_xan1ine,d: ovef time. li is alsO _-used for rriaking intern:_et}~n-~t ~~or))_P?risb_ns-:to_

. detJ~_ri,_j·~~e t_he ext_e~t to Wh_ich ·g_ov~rnments are invo\vecf i!-t e~~OO!l1.i_C ·and.~~i:ia'l f~~J·i~~~-s.=

.. ,,

,-":-~ "'·'·":~·).· .• ---;__•.:.\.c __ ~-.,-.~-_._;:,,_•-, ··_;•·_-:, ,-._-.,, ... -, ~ - ·,·

• t-'i' ,;,:;;.,-·/~-:·~- - "- ., '· .• ·,; 'i. ,_ _; -·· '\•-::;:.,, .,, c.·_,_-,"/'::!!'.;_~--i_,_ _ , -,,

F0rthe 2a12Budget, in

ag~i!io;; i~

the

admi~istrative

al1q qbjectiv!'htrategic

i:la~sif)catio~s,

Mq.A.s

are expec:\e(j tb classify'tlle)r ·buagetjn··.accordance v;ith.th~•Econ?micand ~uncti.on cla>;>;ifi.c~ti,qri,­

The _.

~co~omi~

_{, '·";'·--: ._._ ,_, .... ·. -_ ._: .. -,_:_c.} classificatroA

idenbfi~s

_{· .·.· --,.} the

tYpe

_{:. ..}

ofexife'iialtufes

_{,---; .'-;:e•' .:,·.· ...• ,· •.. ,· ,--}

i~cu'"Freil

_{-'". "•} tor example; _{· · -.' · ... · ' .--· ··}

s.mrtre~;

_{-. ' ....} g&ods and ser:yi~es,treQ~f:ecs and payment or capital spending. The functional classification categorizes · _ -· _ ,. fr·::.,~:·:-'-!-_= ->"'---:,:~:~~~:--;:<;"i}·~t .,_ ;:;):-."~:~.;-~;, .. ,., r::.--.... .;.,_~·;;;,_,,:.,_,-;. ' __ · .' . '-_· :-- -. --~~,;c:i_i:,;,_f;r'f-->-' \ ... ---~ :-(--_-,"'':;-f.,---~-,:._: • .;.:_ ,-·-:~~:;:,---.-\~·~ ,.._~---_ _-:-. .;..-·-·:-";-/·2 .. _· ·;,. . - .: _,.·-•• -~ -.

expend}~9~~s,,acc6[iJi'lg ~o!_h~ _purpos~s ~nd obje(tii,ies for whkh.they a(<: ill_tended regardle>s l)f

which

rn';tit~ti'ah'i~··~~~~;;ri~fB1~t¥i't,~Je'liJ~'il' ot\liH~rJii:~:·

•

·~

. . ' • •• ·· ··· •

These. ne0 C!~ssifkati.one a;e to facHitate historical and policy analysis ~rid inte'inati'oiial

comparisons. Adctitibnallv it will help government tci undertake statistidl reporting, fiscal c&ntrol

and ~c;o,f1orpic_ analysis a_~d cp~paris?ns. To assists- MD As to reclassifY. fh~i~'-bi.i(fgef,

a

~-hla-n-u-allla;

been prepared as a guide for the preparation of the 2012 budget. The table below provides the

.

_.

broad da~Sification: ·

Old classification New classification Difference between the old and n·ew classification

Personnel Compensation of The new classification includes all salary related

Emoluments employees allowances

Administration arid Goods and services This. includes administrative expenditures and

services excludes all allowances

Investment . · Assets . .

.

.

--c

4.5 Chart of Accounts (COA)

With the new budget classification, a ·new Chart of ·Account has been developed as part of the GIFMIS project to provide data for integrated classification, policy, planning, budget preparation, execution, monitoring and reporting. The Chart of Accounts is the set of coding elements .used to classify, record, budget and report on all financial transactions in a most suitable form for making an informed and good financial decision. The new COA is attached ·(appendix.2) for both MDAs and MMDAs.

5. INSTITUTIONAl AND ADMJNISTRA TIVE ARRANGEMENT FOR BUDGET 2012

In accordance with the FAR; every MDA is to establish a budget committee· chaired by the Chief

Director. All MbAs

are.

to ensure that fhe members of the committee ani ifrawn from all the cost·

centres tobe'ailotatedresources for r'noretrahsparentand partkipatciryblldgetprocess.

The Budget committee shall;

• Review and.formulate the strategic plans besep on the policies of government( GSGOA)

•

•

0

0

.--' ,-,-·,'

It has been observed that MDAs dci /lot ilivohie their cost centres( department

and

agencies) in the

allocation of resources and ~ecisions are taken at headquarters without consultation asJequired by

the FAR. Chief Directors are reminded to ensure compliance with the FAR by establishing functional budget committees in their respective Ministries.

5.2 Budgepiearings

. .

. - .. , .· _--·' . :· , , -" .. ,.:.:_.'. ;_,::_-_'c>",':.'<' .; _,:-·i ' ' -. ,.·_ ',:,_:·_:.;'_7'-: -;\_. ·;. : ... '·_:;: o > :~· ':· .

Budget hearing. will b~ .con,dtH;ted Jcn ell. MjJI,yij,n S~pt.<;mper. Th,e,NariJ)$ ~!\1 qj,;c~~s !he .. broad

policy objectives qf the MD As and the cost ~fimplementing tnese pqlicY ~bjeclive~:"n;~" ,;:,~eti~g \'/ill

' - _·_ '. -,- . - ---:_·_·: .. ··· --:-:·"~~·:·--'·'•_· , ... _-_, ,, , ... _.:::- ·~1\''-·':~-,-,::.-:f.'-_,-'-_:_: . . . ·_--.,_

be in the form of bilateral discussions chaired by the Han Minister pf Finimce. end 'the Economic

will combine both the policy and technical hearings, Hon Ministers of MDAs will be required to lead their teams for these budget discussions.

5.3 Preparation of Budget proposals for 'Budget Hearing

For the pudget. hearings, MDAs are to provide prepared budget proposals one week before the'ir· scheduled hearing date. These proposals should be prepared after MDAs haVe g~ne through the MTEF process of strategic plan review and prioritization. The proposal should provide a short brief of the Ministry, its core mandate, the departments under it and the broad polii:y'bbje·ct\1i,ts·, The proposal should also inclyde the e~pected outputs and if possible .outcomes of the implementation of the projects and programrnesto m~etthepr:ioritized policy objective.

MDAs will'also be required to provide a brief on their performance in• the implementation of the

2011 budgetincludi~g all_i:omm'itments made for which payment will be made _in 2Ql2 . .Toguide the preparation of the budget proposal, a template has been prov.ided as Appendix 3.

5.4 Finalisation of Estimate'

After the budget hearing, MDAs will be required to complete their draft estimates. This will be done

using the newly introduced budget classification and Chart of Accounts and the.coding,.rraining bas

. . • ·- --- '- - •o.- -- . .

been provided for all Directors of PPME, Finance and budget The Ministry of Finance an.d Economic Planning will provide technical- backstopping to ensure that the esti.mates are preP.ared in

accordan.ce with the new budget requ_ire:rnents. Jhere will also becon~inuous training.fo_raHBudget

officers throughout thebudget period. The various expendrture items which are to be budgeted for _{. - -}

-'

.

- ' . - - - ' - ' .

.

. .

-are as follows;

5.5 Budgeting for Compellsation

· , ' -· • -~--- --,-_ •• - _.- . . . : · ' 7 -:--~·-···- •

With tHe

ch~hge.

tb \'FS 2001, the Wcrer\t classifisa.lion of ,Pep,<?nh.el,

-~"l~lum;r,t,,•.~d,ipac\.

of ad,miriistration . ;viii ·be put together as one ~X:pendi~yr.e • i~~:r:rt F~,li~<;l J.?rnPeQS~(ig"n •. ,'Qle

--.-·"·.' .. ' :_,._-.-:- .·-.· .-::- ·.:,· _-- __ -.:· ___ , ____ · . -- .. ,: ',•-:.·---··_--:·-;_'','"·'~~->'-''·'<-;< .. , ... ,, .. , _ _,,.·r··-!•--.--~1-':":c,:-~-;"--...

ad minjstr?tive expe ~ditur~ to b.~ agd~d .<)re, a II. >~ler\', <3 nd .noncsa !o.ry reJat<;.9 .j![io\,ya.n¢e,, l.fl y.i~w ·of

:·: . ;--:-.-· -·' ~/.-~_~.;;.-; .. ~: -·\-~·;t>::_.'. ;·o: :.:'/;--?:'-·'<·:·' -:~"-"" :,• __ ,.:_;~ : _: _.:··' .<' _: ·,_. :-:~:·,;_· /"; .·-_··~<---•"-:-~ ,;;,f.q ___ ;;.!'j,~-~~-=·-o..-·:.•·-. ~j·:',_;;;<;_,;-_ L,;: :"-:"i.;.,;;:_(':_;-.,,:~ -) ,."_.•:(.;;

the on~going negotiations with the Fair vvages corrimis;ion. towards the inigratiqn of staff to the

SiQ~Ie·,-~P;~R~

••

i~l~.jY,._·.~tf;~$~·~e,c~~J.~JI\P,,9>;~.~Y.~;-.~~-"F,~[,o~).~.~f~Jgr. -~~§~fci~~g,~fL'W.~.~~f~~'f/;~~~-!;~t~

enable the_provision of more realistic ceilings' and credible b~dget iriformation, a templ,atehas been

,;r:· ·-::·.- :' ·::_'"• i·:·,. ,' ",··· _-_::'-_':·:. ·:·:.··.·:·; .0 _~

: - ' -~_.,:.;-· : : , , : : - : _ : · · ; . ; - - : ' ; . - : · · : · : - . :·; • • • -;'f":~'_i~·<': _·_.-.. :: :· ,_-f'< - -.-:--. :·>·.:·:_.-_ -->-' · .. ··-~ ;:'-'_--._-__ -·=::c.-~-:.--'.'; > , ______ .. · -.

provided~t <J·ppendix 4Jor,MDAs to pr,ovide.d.etaiJe(i·Jgforrn?tion of th~.wage an~ sala(i,es. .

-~ :·;=,---::_•--_-: :' ,·' ·:' -:; ----: -• .--,_·: .: • - ·_ :-'_---~-~-·-.. -,. -._, .. - -:_ ·> ·.-_-:-. :·· -.,. -_'-:~~ '-': :-:. -f_-' --_--:·-- • •• ,_. ':: __ ---::-·-"_;- .. ;,,;' ;" _, __ ,, __ : -_ ,,~ -~~;;· ,__ ;_

5.6 .Budgeting for arrears and commitments

'; •'' < --. ' • ' - ' . . • '- ' ' • •

The Financial Administration Act

2o03·,

Act. 654, Section 20 outlines the process of 6ddg~tirig for

.

OUtstandi~g

co]\lrnjtments

and~tat~S

exp)iciJiy that outSl?ncJingcommitments and

arne~rSrTlUSt

pe

• - ' . : - - : '~-,,-, < _'·_:.;·,::_-~ ':_·_;_: _ , . __ .. - , : - •• ·~:~-.---· ~ --'--;,:-:'·:>;_ :::::··.· \ _, :--,-- --1 !- .-.. ' ·.- -- - _,_ ' . ' ., •' ''- -:" -.• ;· '': ':. : _. _'_ :- '_: ''- ·- ,_ --. ... ,,: .. --, ----· ._ - _-.··

the firsi charge i:iri MDJ\s' b,udget allocation end within the ceilings provided. ln·accwdance wrth the

5.7 Budgeting for Goods and Services

Goods and services will include all expenditure items in· administration excluding allowances and all

expenditures which used to be classified under services (item 3). As indicated earlier, one bulk

ceiling has been provided and MDAs are to indicate the proposed allocation based on their priorities.

5.8 Budgeting for Assets

The current investment expenditure has been reclassified as Assets and therefore all the investment expenditures should come unc(er Asset, using the assets codes .. The allocation will be made fro'm the ceilings provided.

5.9 Social Interventions Programmes

Government is implementing a number of social intervention, progremmes in educa.tion, health, employment generation, poverty reduction and sanitation. MD As ,that have. responsi,bility for

implementing these programmes :~re to budget for these in accorci.ance with the budget

classification and code them accordingly. The funding requirement should be dearly identified and

the full d~tails pr~vided e.~.the nu!Tlber of beneficiary commu~ities, ~chool p~pils, number of job

created, ek to e~a'ble th~ miniitr/g~i:ure the full ~>it~nt of the toverage ofth~se progr~;mmes for

effective ,:nonitoring and-~~~~,~~tion:'

5.10 Donor Funded Projects

MDAs who receive donor fundirig afe required to budgettomprehensively forthe expected inflows.

The information muSt ini:liide all 'on-going

proje~ts

and those in the

pip~line.

Any on,going

arrangement to borrow ,internally sh()uld alsO be inCluded in the budget proposal for discussion.

Counterpart funds required should, be

adequ~tely

budgeted. for lt.lith the

breakdoW~

of the

expenditures for the counterpart

fV~ding.

A tempiate has been provided ot

appe'~ailB"Ika

gbide.

Please

n~te

.that pipe line projects 0t;'idi are to

corn~. o~~strearn

during the

yearh~ve

to

bein~luded

- . . .-- -- -- ... -- - - - -' ' ' ' ~ -' ' . -. ' . - - ; '• .. - -•, ' ' - --- : ' . in the budget submiss.ion.

\ '·

5.11 Investment proposal/ Private Public Partnerships

MDAs that are considering Public priv~te partnerships shoulcfprovide fu". details of these proposals

to ensure that they are fully provided for in the budget for approval by Parliament. MDAs are to note

that projects which are not included in the _. 2012 budget will not be considered during the year. _.

-- .- . - ··.- ' '

5.12

P~Ym~nt

6f

Utilities

---~ ·;

Sufficient budgetary allocation shi:>tllg be madefor the payment

~futilities

by all MDAs

sine~ ~o

5.13 Subscription Payments/ Contributions

All MDAs are expected to make ad~quate provisions in their budget proposals and MTEF to cater for

their international subscription payments/ contrib.utiqns and all other internatiotlal finarlf~ial

commitments.

5.14 Foreign travels

Expenses in relation to foreign travel should be charged under goods and services. Approval has to be smi'ght from H>e'Chief of Staff before·budgetforforeign travel expenses can be uti.li;zed ..

5.15 letters of Credit

It has been observed that some MDAs request for the issuance of letters of Credit and Promissory

Notes without the necessary budgetary allocation to back them when th~y'matufit: To a~(]fiJ delayed

paymentS _and ensure effectiVe budget implementation, all- Letters of Credit and Promissory Notes

whose maturity

g()

beyon'd the 2011 fiscal year should be provided for adequately since there will

be no extra fu'nds

'to

~over tho~e cl~lms.

5.16 Consultaricyfees

MD As areadvised.to ~ufficiently budget fo; consult'an(:'{ claims im:luding 'services .nindeiea ·by the

Architectural and

E·~gl~eering

Se,:,;ices

lirnit~d

,(AESl).MDAs are to

~ote

i'hat n6

f~nd's

will be

reserved under MoFEP Budget for the payment of such services.

5.17 Import duties

Payment Qf .all custom duties,. VA\ end 9\her fee~, ,and ch~rges .on all I'Xpected imports, loyal

purchases and contracts must be budgeted for. ~dequately.IV'IDAs are infor[l)ed that the cost of

goods cleared on permit _{-" -· - --} will be debited against their budgets.

" . ~-_;.;. ' ' ' ,.. ' - . . - -_.--. ' - ', " .---~

5.19 Exchange Rate

· ... --'- __ -_ -- - -___ -. . -:_·.::::;·cd-::·;;·>:;·::-:':·~:;_':\.-:.>~-.:-~:.".·-··::::c-:..:::.:: .. :..-.l.··::·;;<"":··-;:,-,.,.,_ '.,.·,";' _____ ,-- ..

~,::_-_--For uniformity in the base for MDAs··estimates and regarding the exchange rate portions ,-all MDAs

are to e[Tlp)oy the int~r-bank. exchange rate of.

US$

ito. GHCl.Sl

_, "'·. ,.,_, · .. · ':"'·:.· . ~ ... ~·-·- "'-.·:.·.' . .-:~~-·.->·-~·"·\,'::-·.·._,•_ . . c'

s:zo

Bank Charges •· .j ·. ~ ·'·

~-Percentage of bank charges tha\, is associated with the transfer of foreign £Urren(:'{ s.hP)!Ici be includedin MD As budget. to ensure that these charges are also included in al! requests for transfer of foreign currency.

5.21 Negotiation of loans

Negotiation with NBFis for short term loans and advances without prior knowledge of MoFEP and

sourcing for loans. In addition, such acts lead to undue pressure on MoFEP to repay such loans. MDAs are reminded that the constitutionally mandated institution that can borrow money anywhere on behalf of government is the Ministry of Finance and Economic Planning. Thus no Ministry should negotiate for any facility without the involvement of the MOFEP.

5.22 Compensation payments

MD As are reminded to buifgetf()f compen-~ation claims that are due for payment within the fiscal

year. MD As should 0ot assume that the budget ceilings cannot contain the size of the compensation

paymeni:'1:f.~rebynot making prmiisiorisforit.

5.23 International Commitments

Activities that will lead to the

att;i~m~~t

of targets and triggers defined in the Multi Donor Budget

SupportpRSC/Jii1DBS matrices shouldbe budgetedfqr byaiiMDAs. In addition, where MDAs have

signed

d~velopm~nt

credit

agreeri>~ntsreq~iring

allocation

'cit

utilizatio~

ot

agreed levels of.

·-~ -· .-._ ' -' - - ' - '. --.--: -" ' - ' ', ... -· . ' ' -:;; .· ' .. '. - ----·' - -- ·, . . .

Governm ___ . ent of Ghana (GOG) expenditures, these should be appropriately budgeted for as pari. of _{:-.· . '.-:- - ·---,_ ,_ ·. --- ' -.. --- - _,_ ' .}

, ' ' ' .- - ' ' .

'goods and services or investment.

5.24 Monitoring and Evaluation

L ' ,• , 0 ' ,", • ', _ ~: i : '; '•.

MD As are to make budgetary allocation for the, monitoring 0nd eValu?tion of their budgets. Efforts

should also oe·m~de to developM & Ecapocities in all Ministriestoensureeffective monitoring~f

outputs and outcomes of government expenditures for effective planning .

.. 5.25 Climate Ch;;mge

Climate change poses serious risks to lives and livelihoods, particularly for the world's poorest and vulnerable poptilations. The impact of climate chi!nge may reverse progress t6wards achieving the

country's Millennium Development goals, lnJhis sense, climate ch0ngeisbothdevelopmental and

. an. environmen1:a'J issue. In the light oft his, MDAs are to ensure that climate change issues are .giveh due consid.~ration in the preparation of their budget.

".-,- - ·-~:: ~-:~,.: i-,;: ,', -7--:''; .... ; ,. -,- . -. •; '!' -- .

5.26

'l'ropel:tf

R_aYe

All MDAs are to ensure thatthey make adequateprb-;,ision fbrth~ payrrien·f or Properi.yRat~s. ·.

6. BUDGET REFORMS

6.1

~~~ler'rieritatioifl'rogramrne

sas'ed Budgi.t

>>:· ·:.' . : ~'.'' .

. The government has c~mmitt~dto the introduction of Programme Based budget and Gender

Last year, two Ministries were assisted to convert their 2011 activity based budget into -programme

based budget. In 2012, five additional Ministries will pilot the programme. Ministries will be supported to prepare programme based bu.dgets in addition to the current Activity based budget for the year 2012. Detailed guidelines for the Programme based budget will be circulated to the Pilot

Ministries in due course.

6.2 Decentralized Departments. and the Prepar?.tion pf Co'Z'p0site budget

;,-. _'

,~---As part of t_he PFM reforms, Government intends moving fn;n:n Ce':ltral_ t<?. -~Yp_~r91_._-~_qv~_m_r:n_~nt

classification in the preparation, execution and reporting of .the Bu.dget. Th[s,. c~upled -:vith the

objective of pursuing fiscal decentralisation as part of the governll:lent broad<dec~rtr.ali~a.tion

agenda, require,?_ ~be implerT_lentaJ_i~-~--ofc~rtain sp;~ifi~ legisl_~t~ve and_ ~dm~~i~trative actions.

One of these actions is the _passag~ ()f ll 1961. Pa;s,;d in February 2ou,'LI1961 ·mandate~ that some

of the functions which are currently performed at the centre' should now be tranSferred to the

district assemblies at the local

l~vei.This

provides th.e legal basis for functional assignment between

MDAs and MMDA~.

With the assignment of these functions particularly for the schedule l,'the p·;eparation of the~'nti;e

national budget will have to change especially for decentralized dep~rtment. .Budgetary allocations

which hitherto have been part of the MDAs budge\ will have to be assigned to the decentralized departments to perform these assigned functions.

The decentralized departments are:

• Ministry ofAgriculture

• MinistrY of Works and Housing .

• Ministry oflocal governm~ntand rural dey.,lopn:ent.

• Ministry Off\oads and highways •.

These MDAs are therefore to clearly disaggregate their bu<jget and indic~te th'e ~llotat.ib~ to lhese

MMDi\$f~rthe 2012 Budget in their budg~t sub.:nission. This is part pf thepreparat_iop ttiyv.ard.the

. fuir

exp~riditure

assignment

to

b,e

~n.~~f\akerr

in

2813.

it

s~,6uld

be

notedMwever tha)ftorn20l3

.

theallo~ation

to these MMDAs \vifl

b~ pici~id~dt()'th~·M di'r~aiv~s-~kiling

in

~ci:oidarii:ei0ith

the new legislation.

The disaggregated amounts are also required as part of\he MMDAs btidgetaryres()ur_<:es_allocation

to prepare their composite budgei

f~r

2012.

Bu.dg~t

heahng. ,will be held fa;

~II

oistricis

~t

the

regional .centres. Training has started to build

c~pasi!Y.!ttp.istri,S sfl!c~rs

t<?

c~r;~.~}m.

);heir new

fynctions. Mobile teams will also be set up to ass is) aiiMMp.A.s i~ this' regard:· . ·· · ·

6.3 Gender Responsive Budgeting (GRB)

In furtherance of the GRB initiative being impl~mented by government, MDAs are to identify the

gender issues in their respective ministries by undertaking gender ana'lysis of genderdisaggregated

data in order to implement measures to address the identified gender g~ps in their sectors.

7 NON T.AX ~EVENUE

7.1 Non-Tax Revenue Estitnates

MDAs that subsist on the budget and generate Non-Tax

H~~~nue/lnter~aliy

Generahii:J Funds

(NTR/IGFs) will be required to prepare and submit revenue bui:Jgetsfor 2012 • 2014 as follows:

•

•

•

projected total NTR/IGFs to be collected in 20p ;-,~014;

Projected total NTR/IGFs to be collected in 2012 must be broken down on a monthly basis by

category and type of Revenue. .. .. · ..

Projected revenue must be classified

intoa~o~llt~·;l~w~dunder~xpiicit

legislative

au'thorisation tobe retain'ed by MDA and amountto be lodged into the Consolidated Fund. _{: . - ,}

_..

-' - --

'

': ·'' - . -. ·. ·.: .. , _-_; . '_· . ·, . ' ' . ' '

Formats forthe presentation ofthe revenue estimates,and guidelines for reVenue projections are

attached as tablesl and 2 of appendix 7. . · .

7.2

Rev~n~e Enh~ncemerii:"Measures/Aq:ivities

MDAs should

d~t~il'out

measures and activities to beimplementedin2010W increase 'revenue

gen_eration and_ irnprov~ <:t;JII_ection, accounting and reporting. ThiS shoUid

rncflrde

meaSUres

to

---

en~m_i03te;reVeriUe._ leakage~.

-·

,··,·.7.3

_{'Revenue Departments/Units}

. - -·

..

- -- -. , -- " . -- , • ·- - ' - ' .

'P_reparaJl~n ofrevenueestim~tes

in all MDAsmust be

ledbytherevenued~partM~ntaf1dunits

:. -:' . -:· -·- - __ ,,._. • -, . , • · ; , '-::: ,---~ :"; .:.;;- ·:;-: c-" _,,,: .• , '·-:;_~---·•> .. _··>0 ;~-' <,-:-.<·,<,.:::;-.,~:(•\ ·;~;:,-,: -.-~:'~~--.<.,;.',--C.:,:;> -.-:-,~' ._. ' .

.

-··';-7.4 Budgeting for Expenditure to be i~curr~d outoffi~t~ine'd IGFs

MDAs are reminded that all expenditures t6 be incurred out of retained NTR/IGFs must be budgeted for aspait of the expenditure estimates for 2012 detailing the objectives, outpyts and activities to

be implemented. The breakdown of the expenditure intoitefnsniust<J!so be prpvided as perth~

·

at~ached

table 3 of appendix 8,

~tarting

from20l2,disbursementofBudgetaryA/Iocations t9

ryrol\s .

'('ill be linked to submission of repcirts on expenditures incuried froinfetain~d IGFs. · ' ·

7.5 .

~~cipos~ls

for the

Reivi~wof Rat~s.

~~-" ' ' - ' · .. ,_ . ·-' ' . ~ ·-: ,.:, . -..

MDAs ere required to submit proposals

f~rthe revi~w

of

~b~~/ete rates,Je~s

and chah:es coilected

for goods/services r~ndered to the public as part oftheir submissions~ MoAs arerequired to submit

would be forwarded to MDAs in due course to facilitate finalisation of the revenue budget of MD As

fur2012. .

7.6 Critical Time lines for Budget Preparation

The following are the critical time lines fo~ the pre'parationlor the 2012 budget estimates. All MDAs are to note the timelines and ensure that the deadlines are flowed through. The specific dates will be communicated as and when they fall due.

Month Stage

May-July . :jjpdate and review macroeconomic framework

~·

..

June- July MD As Review strategic plans·· · ' · . ·· ·

July July/August August August August September

.,

.·

September · ; ·

October

Develop proposals on three yea[ ceilings and submit to Cabinet

Send out Budget Circular

..

.

.

....

·.

. . _•

DeyeJop Budget Framework Paper fur Cabinet

'•'

, .. ' ,. •.·.

-'-~-

.

j-'_

.

·.··.

Engagement with Cabinet; EIV1T, Economic Advisory counCil .·

MDAs review poHcies and expenditure priorities

a·nd

·prep-are~ year

estimates

.

Policy and technical budget hearings . ,· ,· . .

. . ;

···

.·. ·.

.

Engagementwith Cabinet . · . ·

_, :'·'

~ -':"'_--,~-'· '-~

.··.·

..

.

..

..

Follow up o~ prfparation of MDA Budget Estimates andfinalisation of

Ei~Clget Ana Economic Policy

.·. . . '"'·';''' ,;:·.c,.;,,.,,_.·c:; ,. :· ;., •. , ,.

·fip~iis,e~,uqg~t( _·· ·.. ,.,, ₅ . , · . • • ·h;

.·<

Pr¢5ent to EconQmic Managet)1ent Committee,.anaGablpet ·-; ·•· · ·' .: , November·.

November

: .

·.. • . i:fi' :

•' •. .

. . ··.' .: .. ,..

.

Attached are the following

docurn~nts

and

;;mpl;t~s.to .;~i~t rY\oAf~i\H Mi\liDA~

in the

prepar'atio~

.·

- _- -- ... ;_<,3>-.-_.,_,,._,·_; __ :_,·_._- ,,._ .... ·-.~;··, __ ·:_.,.;:_·._·y.q:,_:~:··· .. •;_,----·-:,~ •. ''"'·-.--~{c~·:>~'"-~;·_;_,·,._iO::-_-:\ - ·.--- .·. ·_--,,: ..

·.>:.:...

of the 2012 bu9get,arid econom)c policy and.~~tirnat~s ., ~' . · ·

'·.----·.;:::·. _.

~' '.

. . :-

-~

_.

~

< .

7.7 Budget Documents to

~e

provid<;'d

For the.budget preparation the following document are to be provided t~ the Office of the Director

~ :-- · .' '· · ---·~ ,t·:', '-.': :.· ·-, ,•·c·:·~: 'th ' -: ;. - - . _ " ..

--:.'!'-of budget byFri~ay {;6 August 20,11.

• M DA Stri)1;"gic Pian

• List of all on-going projects,

• Budget Proposal for the medium term

• Data on Compensation payments( Personnel Emoluments)

• All allowance (both Salary related and non-salary related)

8 CONCLUSION

The 2012 budget should provide an opportunity for government to. accomplish projects and programmesinitiated over the 3.year period of government's."Better Ghana Agenda" Hon Ministers

are reminded that the budget is a political document and a tool for: resources allocation for poli~y

implementation. The budget process is therefore a political process.

It requires the making of very strategic choices to reflect national aspirations within ministries in

particular and the nation at la~ge.

Hon Ministers are therefore to ensure that they ma~e od~qua(e time and effort to oversee the

entire process and ensure that resources are allocated to carefJIIy chosen

a~dwell

thought out

pOlicyactiqn and strategies which will lead tothe attainment ofth~ bett~rGhana agenda.

Chief Directors are also encouraged to ensure that all the instructions outlined in the guidelines and FAR are complied with and that all the technical details are effibently and correctly reflected for smooth budget preparation. For any further clarifications you can contact the Office of the Director

o'f BudgetHoom 417/418 or call 233 - 20203044. .

Copies ofthe gui.delines can be downloaded from the Ministry

'~f

Finance and Economic Planning

----.'-:.•·-APPENDIX 1: 2012 MTEF CEILINGS TO MDAS

MDA

2012

2013

2014

Administration 265,s8o,961 277,619,057 333,142,869

1 Offi_ce of Government Machinery 76,597,054 . 80,956,759 97,148,111

2 Parliament of Ghana 22,i88,973 _- 24,407,870 ·29,289A44

3 Audit Service 10,647,102 11,711,813 14;054,i75

'

_.- 4 Public Services COmmisSion _{5 District Assemblies.Common.fund} 713,485 • 784,833. .·. 941,800

48;n7 . 53,061 63,673

6 Electoral Commission ·. _{. 29,095,901 2l, 005;49i . · 25,i06;S89}

7 Mil)istry of Foreign Affair's_and Regional Co-operation 23,018,502 25,320,352 .. 30,384,422

8 Ministry of Finance and Ecoriomic Planning 25,584,905 28,143,395 33,772,074

9 Ministry of local Government and Rural Development . 2,236,954 2,460,649 2,552,779

10 National Media CommiSsion . 329;781 . '._ 362,759 435,310

11 Ministry of Information - 2,836,316 . 2,569,948 . . _3,o83;937

12 National DeVelopment Plannihg Commission .

2,137,526 ... · 2,351,279 2,i!21,535

13 Ghana Revenue AgenCy . .70.446,226 . 77,490;849 .

92,989,018

Ec-onomfc 49,588;663-· 54,934,778 _.·. . 67 ,222,88_7

14 Mkli.Stry-of Food and Agriculture •19,362,412 21,685,901 27,324,236

15 Ministry Of lands and NatUral: Resources ..• 12,514,444 13,765,888 .

_lo,519,o66-16 Ministry of Trade and Industry - 3,229,886 - -3,552;875 4,263.450

17 Ministry Of Tourism . 5,648,546 - 6,213,401 7;456,081

18 Ministry of Environment, ScienCe and Technology . . 6,654,226 .. 7,319,649 8,783,578

19 Ministry of Energy .

2,179,149 2,397,064 . -2,876.477

Infrastructure -89,512,107 164,924,486 197,909,383

20 Ministry of Water ResOurCes, Works and Housing .7,885;526 -,_8,674,079 .

.· 10,408,894 21 Ministry of Roads and High-Wav ' 67,168,890 134,337,780 . ·

-'161;205,336 22 Ministry of Commulikations • . 2.439,356 '2,683,292 '/3,219,950 23 Ministry of Transport 12,018,334 ·. 19,229,335 , ..•. 2:l;Oi5,202

Soda I .. .· _{103,653,405 113,908,746} 136,690~495

24 Miriistry of .Education , . -- .. - 53,201,li5 5_8,521,226 ' 70,225,471 25 Ministry of Employment. and Socia·! Welfare . 648,642 '•713,506 . 856,207

.

. _{26 Ministry of Youth and Sports -' · . ·}

..

..

_-

..

·. _{. 24,i56i382 - .. _,. . - 26,572,021} . 3!,886,425 -27 NatiOnal CoffimiSsion

tot

oVic EduCatiOn . · - _{• '3,077;398 ' •. ,'3;275,138} '-3,il30,i65 28 Miriistry 6f Chieftaincy and·cjjlture . ·, .· _{-, ·- 2,778,887 •} ·._, . . . -

.

_~~.056,776 ... _._- 3,668)31

. .

29 Mi_nlstry of Health _.·

_.·'

. . , ~ '. l _17,714,522

·- . '19;485,975 .. • 23;383,:!-70

30 Ministry Of women and chi_ldrerl's AffairS .... _.·

..

_';.1,702,114 • , i,ili'2;325 . . ·· .. · _{'. -- '12,246,790.}

31 National LabOur-Commission . _{374,345 411,780} . •. -·494,136

P-ublic Safety _{126,597,461 137;607,207} · U5,l28,G48

32 Ministry of Justice & Attorney General's Department 6,424,833 7,067,316 8,480,780

33 Ministry of l;>efence . 45,983,197 49,756,517 59,707,820

34 Commission ·an Human" RightS and Admin. JuStiCe 3,517,426 .

3,869,168 . . _4,643,002

. 35 Judicial Service . · . . -

-

.. .· . -,, .. - -

-

. ' .

'

36 Ministry of InteriOr - -70,672,005 _{- -} '-76.~14,206 '_, 92,297,047

. MDAsTotal ·. . . . 665,232,597

• "748,994,273 .. · •. 96o,o94,2B2

'-,-, .

.-

.

_.

·,' .. -.

, ; ~· '' ' .

'

.

.

.Appendix: 3

TEMPLATE FOR BUDGET PROPOSALS

Vision

Mission

Broad Sectoral Polley Objectives

Status of 2011 Budget Implementation (Financial and Non-Financial)

'

Amount Utilised

Budget

Actuals

-l<ey Achievement

Output

Outcomes

2012 Budget

Priority Programs and Projects

'

Cost of Priority P1·ograms

Breakdown of Ceilings to Expenditure Items

NAME

. .

,

---····

; '

SliAFF NO.

'

i

I

'

' '

'

:

i :

I

I

:

.,

'

CATEGORY OF

STAFF

CATEGORY 1 OTHER

SALARY.SCALE BASIC ALLOWANCES ALLOWANCES

{If any) {If any)

PROJECTED PROJECTED PROJECTED

ZOll

2013 2014

201Z

-Sub Total

NEW PROJECTS

Sub Total

Appendix 6: Donor Fund Projects

MDA: ... , ... ..

I.

APPENDIX 7:

PROJECTED EXPENDITURES TO BE INCURRED FROM'RETAINED NTR/ IGFs

ACCORDING TO BUDGET CLASSIFICATION FOR 2012

PROJECTED AMOUNT

EXPENDITURE ITEMS

(GHC)

COMPENSATION OF EMPLOYEES

. :

'

GOODS AND SERVICES

ASSETS (INVESTMENTS)

IABLE 1: R~V€NUE ESTIMATES

TA

JANUARY FEBRUAIIY MARtH AP~IL MAV JUNE

aLE 1

nn 0~ REVWII(IO\HGOIIY _NTV H Cl RATE!'ERUNIT AM UNT Nn' FR Cl RAT£ PI:R UNIT AMOUNT NTY F~QCI RATE P!~ UNIT AMOUNT NTY FI\QCV RATE WI UNIT AMOUNT NTY fR C'f RATfH

"

AMO NT 1 NTY F" CY RATe PE UNIT AM(I'JNT

t'I!.£~/CHAil.Oit9

.

SALE Of OOODS AND SER.VlCES

.

frN~~fORFIETURJ!S I LICRNSI!S rNTe~ST TOTAL

T l AB ! 1: II.E\IWU! ESTlMATB

JULY UGUST SEPTEMB£R _{OCTOHR NOVEMSm DECEMBER}

fi'H Of RfVENUE/t.AWlQ~V N

'

_"'

_"'

.U IT A' 0. T p _{N 0}

'

"'·

u 0

"'

u A OU ..

'"'

_"

N

"'

.M,t }'El\U r_ liMO N

Ptli!J,I!:U-\AilG.IItl

•

M~~ tiP tltlt:WS ANti gSM:Vl~.ll!

•

'

~lilU!"6~1ffllilUli

.

•

bi~.6N$ES

.

.

lN'rllMS'T'

I

•

.

:==:J

TAILI II AMNIJI ~IIOJ~CTJONJ

u

'

"

v

~""'"'"·

. .1

·,e '

,,,, _{. .,}

... ,_, , ... ,.,

....

_..,_ . ..., ""''

'

Appendix 9: Breakdown of Expenditures into Items

by

Economic Classes

GOODS AND SERVICES

ASSETS

LIABILITIES (AREARS)