REVISED CMA III - Ministry of Health

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in DPs’ governments and/or policies, changes in sector structures or systems and emergence of new types of sector partners. Sector Budget Support Funds Sector Budget Support is the MOH’s preferred modality for external support to its SMTDP. The SBS Framework Memorandum of February 2008 sets out the key principles underlying the provision of SBS, which intends to align signatory DPs’ policies and procedures to GoG priorities. It also intends to improve policy dialogue among all stakeholders in the health sector, minimise transaction costs, increase the predictability of funding by signatory DPs, reduce tied aid, promote accountability for service delivery, and improve harmonisation of support provided by signatory DPs. In implementing the SBS, signatories are committed to focus on results, using the Performance Assessment Framework (PAF) to measure progress towards achieving the sector development goals and the annual targets. SBS is not yet fully integrated into the health sector financial management system. In particular, it is currently reported and tracked separately from GOG funds in planning and financial reporting, and is subject to the same bureaucratic mode of access as GOG Item 3 funds, with each individual drawdown having to be applied for and justified. Under this CMA, key sector partners agree in respect of Sector Budget Support: 1. To ensure that MOH, MOFEP and SBS DPs collaborate to minimise delays in disbursement of SBS funds from MOFEP to the sector, by clarifying justification procedures and setting targets for timeliness in disbursement by both SBS DPs and MOFEP. 2. To agree mechanisms for monitoring performance and enforcing sanctions for non-‐ compliance. 3. To prepare and submit to MOFEP a plan for integrating SBS funds into GOG funds in expenditure management at the earliest possible date, while maintaining the reporting of separate sources of funds for accountability purposes. Health Fund/Donor Pooled Fund In spite of the reduced level of its utilisation at present, it is agreed that there is value in retaining the Health Fund as a mechanism for new partners who may find merit in using a disbursement mechanism that enables them to disburse directly to the health sector, rather than through MOFEP as is the case with SBS. The objectives stated above for SBS also apply to the Health Fund, with the proviso that in the case of Health Fund DPs the role of MOFEP in disbursement and financial management is minimised or eliminated altogether. The scope of eligible expenditures from the Health Fund may need to be reviewed, to bring it into line with the scope of SBS eligible expenditures. 24
Earmarked Funds While stating clearly the Government of Ghana’s preference for SBS as the modality for external support, the signatories also recognise the importance of setting out clear roles and responsibilities for the provision and management of earmarked funds, and for ensuring that all stakeholders adhere to these. The key sector partners therefore state the following objectives for the disbursement and financial management of earmarked funds, both those channelled through MOH and its agencies, and those which are disbursed direct by the donor to pay for goods and services: 1. MOH will bring on board all new and emerging partners, to increase harmonisation and alignment in accordance with the Accra Agenda for Action and also to improve information on earmarked funding flows for better capture in sector plans, budgets and financial reports. 2. All partners, as part of the broader programme of PFM strengthening, will communicate budget commitments for each year in accordance with the Budget preparation cycle of GOG (usually by June of the preceding year) in the agreed format. 3. MOH in consultation with its agencies, MOFEP and DPs, will develop a mutual accountability system for monitoring performance of both GOG institutions and earmarked funding partners, including measures for graduated sanctions in cases of non-compliance. The following further guidelines are agreed upon, to facilitate the disbursement and financial management of earmarked funds: 1. Partners will work with the Ministry of Health in ensuring the verification and visibility of earmarked funds, both those channelled through MOH and its agencies and those which are disbursed direct by the donor, copies of bank statements showing the relevant transactions will be forwarded by both the disbursing party and the recipient account holder, to the MOH and GHS 1 not later than 30 days after the end of the calendar month in which the transfer(s) took place. 2. Disbursement of earmarked funds implemented by NGO/CSO’s will be paid directly by the DP to the concerned implementing organization, and will be reported on by the disbursing party as per the preceding section. Items requiring donor direct expenditure (procurement of goods and services where the development partner can clearly obtain 1 These should be addressed to (1) The Chief Director of the Ministry of Health, copied to the Director of Finance MOH and the Director of Policy Planning Monitoring and Evaluation MOH; and (2) The Director General, Ghana Health Service, copied to the Director of Finance GHS and the Director of Policy Planning Monitoring and Evaluation GHS. 25
Page 1 and 2: GHANA HEALTH SECTOR COMMON MANA
Page 3 and 4: Abbreviations and Acronyms BCA
Page 5 and 6: 1. Introduction Background This
Page 7 and 8: • Planning and Budgeting The
Page 9 and 10: • The National Health Insuranc
Page 11 and 12: Sector Working Group Meetings w
Page 13 and 14: • Reports and presentations fr
Page 15 and 16: 3. Planning and Budgeting The
Page 17 and 18: • Monitor to ensure that fund
Page 19 and 20: Data Management • Information
Page 21 and 22: • Quarterly, bi-‐annual and
Page 23: 5. Disbursement and Financial M
Page 27 and 28: 6. Procurement and Logistics Th
Page 29: 7. Audit In line with the ove

REVISED CMA III - Ministry of Health

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