Challenges of Implementing the Medium Term Expenditure Framework in Developing Countries: Evidence from Ghana
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2013-12-09
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Abstract
The paper examines the challenges faced by Medium Term Expenditure Framework (MTEF) country-adopters. This stems from the limited studies ascertaining the challenges emerging from the implementation of MTEF, especially in Africa. The current study therefore adopted survey strategy to collect data from 27 out of a population of 38 Ministries, Departments and Agencies (MDAs) that have direct budgetary allocation. Results show that the state of implementation of the concept in Ghana is acceptable, but the challenges identified are widespread, limiting the concept’s achievement to some extent. Other needs by the institutions are in the form of reliable data for realistic expenditure budgeting, personnel with requisite technical abilities and skills, adequate remuneration and executive commitment to see to the success of the concept. The study provides for the Executive and policy makers, relevant data that would aid their monitoring and evaluation of the MTEF concept and which would enable them take corrective measures in reforming their implementation plans and procedures.