On Friday, 19 December, 2025, Ghana’s Parliament passed Appropriation for the government concluding approximately a month of the 2026 budget consideration process which begun with a presentation by the Minister of Finance, Cassiel Ato Forson, on Thursday, November 13th. The Government sought for approval of the sum of GH¢357,105,639,080 to be issued from the Consolidated Fund and other public funds during the financial year commencing January 1, through 31st December 2026.

At the heart of the appropriation lies huge expenditure items like the “big push” programme on infrastructure where government is expected complete some major road next year while initiating fresh ones including an expressway from the capital to Kumasi in the Ashanti Region. In the 2026 budget, an allocation of GH¢30 billion was made towards infrastructure aside a previous allocation of GH¢13.8 billion in 2025 that has gone into servicing of existing contracts left abandoned in the aftermath of Ghana’s debt restructuring programme. Again, out of the total sum, GH¢90.7 billion has been allocated for compensation of employees comprising wages & salaries, social security, pensions, & gratuities. Goods & services however received GH¢13,16 billion while GH¢57.7 billion went to interest payments.

Presenting a justification for the amount increase in appropriation for 2026 financial year, Finance Minister Dr. Ato Forson underscored a number of obligations to be undertaken by the government in the new year beginning January 3rd with Eurobond debt service. According to him, the Eurobond payment due by January 3 amounts to US$710 million; a total of GH¢57.7 billion has been earmarked for debt service in the course of the year. “Mr. Speaker, let me say that under this budget, the appropriations before us, the fact remains that we will not borrow from the central bank. We will not ask the Bank of Ghana to print for us just like it was done some years ago. We will not”, he assured Parliament.

“Mr. Speaker, let me now refer you to what I’m asking this house to approve for us. Mr. Speaker, goods and service budget. We are asking that this house approves a 13.1 billion Ghana cities from the appropriations bill for goods and service. This means the government is spending more than we spent this year to run the activities of government. Aside that, our colleagues opposite, when they were in office, they left us Gargantuan debt. A debt that has been restructured. To the extent that, Mr. Speaker, on the 3rd of January 2026, the government of Ghana will have to service the Euro bond that they paid. The Euro bond that they borrowed, Mr. Speaker, an amount of 710 million U.S. dollars is due for us to service. This budget is going to pay that.”

For the statutory obligations that government will make other State establishments, a sum of GH¢8,769,707,900 has been allocated to the administrator of the District Assemblies’ Common Fund to be disbursed to all 261 Metropolitan, Municipal and District Assemblies to run their programmes and activities at the local level in a move to deepen decentralisation in Ghana following uncapping of DACF by the current administration this year of giving full amount earmarked for DACF to the MMDAs. Other government units such as National Health Insurance Fund, Ghana Education Trust Fund, Road Maintenance Trust Fund, and the Energy Fund received GH¢11,296,744,203; GH¢9,872,325,805; GH¢3,006,886,275; and GH¢33,803,036 respectively.

Meanwhile, Member of Parliament for Okere, Daniel Addo-Kenneth, was alarmed at the expenditure item on compensation of employees despite the government’s assertion of running a lean system. He contended that, government ought to focus more of its spending on productive sectors of the economy, instead it chose to increase compensation of employees at the Office of Government Machinery by GH¢540 million.

“I’m not surprised because a lean government that is supposed to have 60 ministers is requesting for 540 million Ghana cedis as compensation. 540 million Ghana cedis as compensation at the office of government machinery. This is supposed to be a lean government, juxtaposing that to the fact that we still have nurses that were assured to be paid but have worked for seven months, 11 months, but only one month were paid.”, He said

He therefore urged the government to prioritise on key sectors such as tourism development and agribusiness which are drivers of the economy by calling on the finance minister to make further allocation to these sectors during mid-year budget review next year.

“Mr. Speaker, this appropriation is seeking to create jobs. Surprisingly, Mr. Speaker, when it comes to tourism, and I begin with tourism because this month was supposed to be Detty December, and those who are supposed to manage the Black Stars Experience are managing Detty December to the fact that we are losing a lot of revenue to our Nigerian counterparts. But, Mr. Speaker, tourism development, development of tourism is given only 250,000. 250,000, yet 500 million Ghana cedis for office of government machinery as compensation,” he observed.