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Compliance with the reporting requirements of PFM laws and IPSAS: How is Ghana faring?

Author: 
Williams Abayaawien Atuilik
Subject Area: 
Social Sciences and Humanities
Abstract: 

The Government of Ghana promulgated the Financial Administration Act, 2003, (Act 654)and its consequential Financial Administration Regulations, 2004 (L. I. 1802) for the purpose of improving accountability over the management of public funds. The financial management law in Ghana contains requirements for a robust and comprehensive financial reporting regime based on an accrual basis accounting system. Although, a reporting regime that complies with the requirements of the Financial Administration Act, 2003 (Act 654) and its consequential Regulations is not necessarily IPSAS compliant, will reflect a number of the requirements of the accrual basis IPSAS which will help improve accountability and deepen transparency with respect to the management of public funds. Discussions on the adoption of IPSAS by the Government of Ghana has been ongoing since 2007. Ghana was listed in September 2007 as one of the countries that had adopted cash basis IPSAS and was in the process of transitioning to accrual basis IPSAS by the International Public Sector Accounting Standards Board (IPSASB). This study used the qualitative approach of document analysis design as its methodology to assess whether or not the financial statements of MDAs, MMDAs, and the accounts of the Consolidated Fund of Ghana are prepared in compliance with the Financial Administration law of Ghana and IPSAS. The study found that Accounts of the Consolidated Fund, the financial statements of MDAs and MMDAs do not fully comply with the reporting requirements of the Financial Administration Act and its consequential Regulations. The financial statements of the public accounts of Ghana also do not comply with IPSAS.

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