加纳：治理诊断报告

GHANA Governance Diagnostic Report November2025 Prepared ByGomiluk Otokwala Gomiluk Otokwala, Ron Snipeliski, Rebecca Obare, Bonolo Namethe, Thabo Letjama, Ed Hearne, Ravi Mohan,Periyakavil Ramakrishnan High-Level Summary Technical Assistance Report Legal Department Ghana:Governance Diagnostic Report Prepared by:Gomiluk Otokwala, Ron Snipeliski, Rebecca Obare, Bonolo Namethe (Legal Department),Thabo Letjama, Ed Hearne (Fiscal Affairs Department), Ravi Mohan Periyakavil Ramakrishnan (Monetary TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries ofthe assistance provided to IMF capacity development recipients, describing the high-level ABSTRACT: This Governance Diagnostic (GD) Report has been prepared by IMF staff at the request ofthe Ghanian authorities. Informed by political economy analysis, the GD discusses the nature and severityof corruption and provides a comprehensive analysis of governance weaknesses and corruptionvulnerabilities affecting the following key state functions: fiscal governance (public financial management JEL Classification Numbers D73; H20; F13; H50 Keywords:IMF, Governance Diagnostic,Ghana, governance, corruption, anti-corruption The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of a member country or international agency (the"CD recipient") in response to their request for capacity development. Unless the CD recipient specifically International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201 Background conducted between September and October 2023.The process began with a virtual interdepartmentalscoping mission (Legal, Fiscal Affairs, and Monetary and Capital Markets Departments) from September18–29, 2023, followed by the main in-person mission from October 16–27, 2023. These missions werecomplemented by an extensive desk review of available reports and studies, as well as discussions withgovernmental and non-governmental stakeholders, international organizations, and development Summary of Findings While Ghana has been a beacon of political stability in the region, corruption remains a majorbarrier to effective economic governance, public trust and sustainable growth in Ghana. Public procurement processes are a major source of corruption risk, characterized by excessive reliance onsole-source and restricted tendering without adequate justification or oversight, resulting in inefficiencies,inflated costs, and frequent contract non-performance. The accumulation of large expenditure arrears,driven by weak budget credibility and poor commitment controls, exacerbates governance vulnerabilitiesby creating discretionary opportunities for corrupt practices in payment prioritization. Anti-corruption commitment, strong political will, and broad stakeholder engagement to overcome entrenched interests Summary of Recommendations The report emphasizes that addressing Ghana’s governance weaknesses will require well-sequenced, comprehensive reforms to strengthen institutional independence, transparency, and operational capacity. It stresses the importance of reinforcing preventive and enforcement mechanisms,enhancing the financial and operational autonomy of anti-corruption agencies, bolstering fiscal credibilityand accountability (including by prioritizing budget credibility, implementing the arrears clearance