Tax Lawyer, Wisdom Ankah of Ali Nakyea & Associates recommends extending the budget coverage for election years beyond the usual 12-month period to prevent delays in passing the mini-budget for the ensuing year post- elections. This proposed measure aims to ensure a smoother transition and prevent the repetition of the current budgetary issues.
In his view, the power granted the President under article 179(10) of the Constitution may be invoked to authorize an extended budget period for election years to cover a 15-month period. While parliamentary approved budgets generally lapse at the end of the financial year, he asserts that to the extent that the extended budget in election years would be in line with article 179(10) of the Constitution, it shall be lawful.
“To avoid a repetition of such problems, we may consider passing Appropriation Bills beyond one-year periods in election years in accordance with clause (10) of article 179 of the Constitution,” the learned Tax and Commercial Law Practitioner mentioned in an exclusive interview with The High Street Journal.
Further elaborating on possible solutions to the current challenge, Mr Ankah added, “where an expenditure is incurred on behalf of the public without the authorization of the outgoing president, H.E Akuffo-Addo, the President-elect upon assumption of office may cause a bill to be laid to retroactively cater for the said expenditure in accordance with article 107(b) of the Constitution.”
Background
Outgoing Finance Minister, Dr Mohammed Amin Adan, failed to present the 2025 mini-budget to parliament before the House adjourned for the Christmas break, contrary to many Ghanaians’ expectations. This has sparked concerns about how the government will function until a mini-budget is approved, with some even suggesting a potential government shutdown. Currently, the government is operating without a valid budget, which means there’s no budget to regulate its actions. Although the Public Financial Management Act of 2016 allows the government to access unexpended funds from the 2024 budget, there’s still concern because this access is limited to unexpended funds. If there are no remaining balances in the previous budget, the government lacks the legal and constitutional approval to withdraw money from public funds.
