Ghana has won praise for the openness, transparency and accountability it attaches to its budget process. The 2010 Open Budget Index put together by the International Budget Partnership scored the country 54 points, higher than the score of any of the countries surveyed in West Africa and much better than the worldwide average score of 42 points. Joy Business’ George Wiafe reported that according to the index, Ghana’s impressive score is because government publishes mid-year reviews on the budget, a year-end report as well as audit reports. The report however indicates that government still has a lot to do when it comes to providing the public with information on its budget and financial activities during the course of the budget year. This, the report said, makes it difficult for citizens to hold government accountable for its management of the public purse. It said beyond improving the availability and comprehensiveness of key budget documents, Parliament should be strengthened whilst a Supreme Audit Institution is also created to provide effective budget oversight, as well as provide greater opportunities for the public to participate in the budget process. Parliament’s budget oversight, according to the report is inadequate because it does not have sufficient time to discuss and amend the budget proposal presented to it at the start of the year before the budget is enacted and also does not hold public hearings to discuss the macroeconomic and fiscal framework. It further recommends that Ghana should improve the comprehensiveness of the Year-End Report and the Executive’s budget proposal, publish timely and regular in-year reports, publish a citizens Budget and also provide opportunities for the public to testify at legislative hearings on the budget for the individual administrative units. Source: Joy Business/Ghana