This table provides metadata for the actual indicator available from Ghana statistics closest to the corresponding global SDG indicator. Please note that even when the global SDG indicator is fully available from Ghanaian statistics, this table should be consulted for information on national methodology and other Ghanaian-specific metadata information.
|Indicator available||Primary governement expenditure as a proportion of approved budget|
|Indicator description||Aggregate expenditure includes actual expenditures incorporating those incurred as a result of unplanned or exceptional events—for example, armed conflicts or natural disasters. Expenditures financed by windfall revenues, including privatization, should be included and noted in the supporting fiscal tables and narrative. Expenditures financed externally by loans or grants should be included, if covered by the budget, along with contingency vote(s) and interest on debt|
|Unit of measurement||Percentage(%)|
|Calculations||The methodology for calculating this indicator is provided in a spreadsheet (titled “En PI-1 and PI-2 Exp Calculation-Feb 1 2016 (xls)”) on the PEFA website (http://www.pefa.org/en/content/pefa-2016framework). It is also detailed in part 2 of the document (“Framework for assessing public financial management”) (https://www.pefa.org/sites/pefa.org/files/attachments/PEFA%20Framework_English.pdf). Scoring is at the heart of the indicator. A country is scored separately on a four point ordinal scale (A, B, C, or D), according to precise criteria (A) Aggregate expenditure outturn was between (95%) and (105%) of the approved aggregate budgeted expenditure in at least two of the last three years. (B) Aggregate expenditure outturn was between (90%) and (110%) of the approved aggregate budgeted expenditure in at least two of the last three years. (C Aggregate expenditure outturn was between (85%) and (115%) of the approved aggregate budgeted expenditure in at least two of the last three years. (D) Performance is less than required for a C score|