On August 27 2024, the Budget Unit of the Adentan Municipal Assembly held a training session on Programme Based Budgeting at the Adentan Municipal Assembly Conference Room. This event was part of the 2024 Capacity Building Programme for Heads of Departments/Units, Project Coordinators, and Zonal Council Directors and also to equip officers on the preparation of the 2025 Budget for their departmental units.
The training aimed to enhance Officers understanding of the Programme Based Budgeting, which replaced Activity Based Budgeting in 2017 to better link resource allocation with objectives. Objectives included: Reviewing the Budget Preparation Guidelines (2025-2028), Standardizing operations, projects, and indicators, Connecting Sustainable Development Goals (SDGs) to MMDA budgets, and Discussing revenue mobilization strategies and the legal framework.
Participants were expected to gain knowledge of Programme Based Budgeting, the Budget Cycle, budgeting processes, and how to distinguish between output and outcome indicators. Facilitators included Mr. Victor Enninful from the Ministry of Finance and Mr. Sammy-Lee Simpiney, Regional Budget Analyst for the Greater Accra Regional Cordinating Council.
Mr. Enninful emphasized that MMDAs must publish or gazette their approved revenue budgets to ensure compliance and invest in income-generating activities to boost the local economy and secure resources for essential services. He also urged that the 2025-2028 budget should allocate funds for protocol services, waste management (both liquid and solid) and Covid-19-related activities, adhering to standardized operations for MMDAs.
Mr. Sammy-Lee Simpiney, also provided a detailed overview of the budget cycle stages:
- Formulation (Planning and Preparation)
- Approval (Technical and Legislative)
- Execution and Auditing
- Monitoring and Evaluation
He stressed the importance of developing a Draft Procurement Plan to address procurement issues effectively.
Additionally, Mr. Simpiney discussed the revenue and expenditure costing and strategies for improving revenue mobilization, highlighting the need to use current staff levels and steps to accurately estimate compensation budgets and ensure timely payment of salaries and allowances.
The training successfully equipped participants with the necessary skills and knowledge, achieving its objectives effectively.
