Public Interest Accountability Committee

The ABFA

DISTRIBUTION OF ABFA TO PRIORITY AREAS, 2011-2016

Priority Area	2011	2012	2013	2014	2015	2016	TOTAL	%
Priority Area	Amount (GH¢)	Amount (GH¢)	Amount (GH¢)	Amount (GH¢)	Amount (GH¢)	Amount (GH¢)	TOTAL	%
Expenditure and Amortisation of Loans for Oil and Gas Infrastructure	20,000,000	100,000,000	137,920,847	163,084,572	439,234,363.92	-	860,239,783	26.02
Agriculture Modernisation	13,147,652	72,471,824	13,604,329	170,624,180	59,544,174.03	27,671,280.88	357,063,440	10.80
Road and Other Infrastructure	227,641,768	232,403,269	372,074,147	215,691,357	483,347,384.00	199,447,492.13	1,730,605,417	52.35
Capacity Building (including Oil and Gas)	750,000	111,959,738	20,183,359	-	142,074,292.19	83,037,283.91	358,004,673	10.83
Public Interest and Accountability Committee (PIAC)	-	-	-	-	-	967,000.00	967,000.00	0.31
TOTAL	261,539,420	516,834,831	543,782,682	549,400,109	1,124,200,214.14	310,156,056.92	3,305,913,313	100

Source: PIAC Construct, 2017 from MoF figures

The four priority areas selected for spending of the ABFA between 2011 and 2013 and repeated for the period 2014-2016 were Expenditure and Amortisation of Loans for Oil and Gas Infrastructure, Agriculture Modernisation, Roads and Other Infrastructure and Capacity Building (including Oil and Gas). Over the period 2011 to 2016, Roads and Other Infrastructure received the highest allocation of 52.35% of ABFA whereas Capacity Building got the lowest of 10.83% of ABFA. Indeed in 2014, Capacity Building did not receive any allocation from the ABFA. An amount of Ghc 3.305 billion has been distributed to the priority areas between 2011 and 2016. The priority areas selected to benefit from ABFA funding for the period 2017-2019 are Agriculture, Physical Infrastructure and Service Delivery in Education, Physical Infrastructure and Service Delivery in Health and Road, Rail and other critical Infrastructure Development.

ALLOCATION OF 2014/2015 ANNUAL BUDGET FUNDING AMOUNTS

PRIORITY AREA

2016 TOTAL (GHȻ)

Percentage (%)

2015 TOTAL(GHȻ)

Percentage (%)

2014 TOTAL (GHȻ)

Percentage (%)

EXPENDITURE AND AMORTISATION OF LOANS FOR OIL AND GAS INFRASTRUCTURE

439,234,363.92

39.07083

163,084,572

29.68412

ROADS AND OTHER INFRASTRUCTURE

483,347,384.00

42.99478

215,691,357

39.25943

o/w Roads and Highways

48,151,290.94

15.476606

77,138,909.37

6.86167

128,218,529.56

23.33791

o/w Energy Infrastructure

43,460,000

13.968749

85,948,762.29

7.645325

75,441,859

13.73168

o/w Water Infrastructure

23,480, 000

7.546853

40,613,385.03

3.612647

o/w Transport Infrastructure

2,000,000

0.642832

41,799,389.39

3.718145

o/w Health Infrastructure

2,224,505.58

0.197875

o/w Education Infrastructure

46,594,996.84

4.144724

12,030,969.04

2.189837

o/w Transfers into the Ghana Investment and Infrastructure Fund (GIIF)

68,050,000

21.872374

189,027,435.50

16.81439

o/w Communication Infrastructure

14,310,000

4.599466

3. AGRICULTURE MODERNISATION

59,544,174.03

5.296581

170,624,180

31.05645

o/w Food and Agric Infrastructure

27,671,280.88

8.893999

28,998,746.83

2.5795

51,473,290

9.368999

o/w Counterpart Funding for MCA Compact II and others

29,745,923.00

2.645963

o/w Fisheries and Aquaculture Infrastructure

799,504.20

0.071118

119,150,889.60

21.68745

4. CAPACITY BUILDING (INCLUDING OIL AND GAS)

142,074,292.19

12.63781

0/w Human Resource

83,037,283.91

26.689531

142,074,292.19

12.63781

5. PUBLIC INTEREST AND ACCOUNTABILITY COMMITTEE (PIAC)

967,000.00

0.31

Total

1,124,200,214.14

549,400,109.40

Source: PIAC Construct from MoF figures, 2015, 2016 and 2017

*GIIF: Ghana Infrastructure Investment Fund

Expenditure and Amortisation of Loans for Oil and Gas Infrastructure saw a 10% increase in allocation between 2014 and 2015. Under allocation to roads and other infrastructure, Roads and Highways, Energy and Education Infrastructure received funding for both 2014 and 2015 whilst water, transport and Health Infrastructure received funding for only 2015. Ghana Infrastructure Investment Fund (GIIF) established by Act 877 of 2014 received its first allocation from the ABFA in 2015. Virtually all (98.43%) of the 2015 allocations made to the Capacity Building Priority Area went to support various interventions in the educational sector with the largest share of the disbursements totalling GH￠94.74 million (66.68%) going to fund a multiplicity of social interventions (capitation grant, feeding grants, examination subsidy, progressively free SHS, etc.) in the sector. There was no allocation to the Amortisation of Loans on Oil and Gas Infrastructure in 2016. Apart from Roads and Other Infrastructure which had a breakdown of expenditure to various sub-sectors in 2016, the entire amount allocated for Capacity Building was transferred to the Scholarship Secretariat for the payment of scholarship claims. The amount allocated for Agriculture Modernisation in 2016 was spent on Irrigation Infrastructure and the National Fertiliser Subsidy Programme.

DISTRIBUTION OF ABFA TO PRIORITY AREAS, 2017 - 2018

Priority Areas	2017	2018	TOTAL	%
Priority Areas	Amount (GH¢)	Amount (GH¢)	TOTAL	%
Physical Infrastructure and Service Delivery in Education	202,379,893.20	419,871,012.44	622,250,905.64	53.64
Agriculture	49,070,181.2	126,185,356.21	175,255,537.41	15.11
Physical Infrastructure and Service Delivery in Health	8,660,362.73	22,702,127.91	31,362,490.64	2.70
Road, Rail and other Critical Infrastructure Development	41,617,767.7	255,365,118.69	296,982,886.39	25.60
Transfer to The Ghana Infrastructure Investment Fund	29,220,365.22	0.00	29,220,365.22	2.52
Transfer To The Public Interest and Accountability Committee (PIAC)	1,345,078.00	3,529,951.00	4,875,029.00	0.42
TOTAL	332,293,648.05	827,653,566.25	1,159,947,214.305	100

Source: PIAC Reports, 2017 & 2018

Among the priority areas, Infrastructure and Service Delivery in Education received the highest share of 54 percent of the ABFA with the roads, Rail and other Critical Infrastructure receiving 26 percent. An amount of GHc403 million of ABFA was unaccounted for in 2017 while GHc252 million was unaccounted for in 2018.