Implementing programme based budgeting in Ghana’s health sector

Much like overall health financing, Ghana’s budgeting process has undergone a lot of changes in recent years. First in 1998, Ghana’s budget transitioned from input- based to activity-based as a way to better link strategic objectives to budgeted activities. In 2009 the central government then shifted the structure of the budget again, with piloting (including in the health sector) of programme-based budgeting (PBB), which was fully implemented across all central-level government ministries in 2014.

This study assesses the status of the implementation of this transition to PBB in the health sector in Ghana. It examines the impact of this change in terms of how funds are budgeted, allocated, used and accounted for across the sector. Ultimately, this analysis considers the linkages of PBB with sector goals and objectives, and how implementation can be improved for greater impact.