Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697758655597.pdf (Ghana)
IN THE FIRST SESSION OF THE EIGHTH PARLIAMENT OF THE FOURTH REPUBLIC OF GHANA I'-i nutuumn* OF 0MU4A REPORT OF THE FINANCE COMMITTEE ON THE ANNUAL ESTIMATES OF OTHER GOVERNMENT OBLIGATIONS FOR THE 2022 FINANCIAL YEAR 1.0 INTRODUCTION The Expenditure Estimates of Other Government Obligations for the 2022 Financial Year were laid in the House on Wednesday 17*^^ December, 2021 and referred to the Finance Committee for consideration and report in accordance with the Constitution and the Standing Orders of the House following the presentation of the Budget Statement and Financial Policy of the Government for the 2022 Financial Year, The Committee subsequently met and considered the Estimates with the Minister for Finance, Hon.
Ken Ofori-Atta, Minister of State at the Ministry of Finance, Hon.

Charles Adu-Boahen, Deputy Ministers for Finance, Hon, Abena Osei- 1 Asare and Hon, John Kumah, the Chief Director and other officials from the Ministry of Finance and hereby presents this report to the House pursuant to Order 161(1) of the Standing Orders of the House.
2.0 2022 ESTIMATES A totai amount of Eighty-Five Biliion, Six Hundred and Seventy-Six Million, Five Hundred and Ninety-Seven Thousand, Six Hundred and Eighteen Ghana Cedis (GH<fS5,676,597,618) has been aiiocated to be expended on the under-listed Government Financial Obligations also referred to as Statutory Payments for the 2022 financiai year.
General Government Services GH(f 1,071,537,000 Social Contribution GH(j:4,944,288,658 Subscriptions GhanaCARES GH<fl00,000,000 GHifl,033,000,000 YouStart GH<tl,000,000,000 e-Transaction Levy Services GH(j:64,710,879 Agenda 111 GH<t518,000,000 Contingency Vote GH(|:993,007,000 Interest Payments GH<f37,447,234,536 Subsidies on Petroleum Products Grants to Other Government Units GH<t:18,694,081,754 (Earmarked Funds) GH4326,482,442 Social Benefits (Lifeline Consumers of Electricity) GH(fl87,095,202 Other Expenditure GH(J9,453,843,105 Arrears Clearance GH<tl,900,000,000 Amortisation GHcf7,943,317,043 TOTAL GH(^85,676,597,618 ATTACHMENT Please find attached as APPENDIX 1 the detailed assumptions underlying the 2022 Budget Estimates of Other Government Obligations.
3.0 OBSERVATIONS AND RECOMMENDATIONS 3.1 District Assemblies' Common Fund 3.1.1 The Committee took note of the judgment of the Supreme Court in Suit No.

Jl/3/2018 dated the 12 th day of June, 2019 regarding the computation of revenue for purposes of aiiocation to the District Assembiies' Common Fund.

3 The Committee thus enquired to know whether the DACF allocation for 2022 had complied with the said judgment.
3.1,2 To this, officials of the Ministry of Finance explained to the Committee that the allocation to DACF for 2022 had indeed been in compliance with Article 252(2) of the 1992 Constitution and the decision of the Supreme Court.
3,1.3 Accordingly, the DACF allocation for 2022 has not been subjected to capping, 3.2 Capping Weights for the 2022 Financial Year 3.2.1 The Committee noted that the Earmarked Funds Capping and Realignment Act, 2017 (Act 947) provides a cap on specified Earmarked Funds to ensure that revenue encumbered by the Earmarked Funds as a result of allocations is twenty-five percent of tax revenue.
3.2.2 In accordance with Section 3 of Act 947, the Ministry of Finance provided the weights for the allocation of the capped earmarked funds for the 2021 financial year.

4 Please find attached as APPENDIX 2, the weights for earmarked funds for the 2022 financial year.
3.3 Allocation to e-Transaction Levy Services 3,3.1 The Committee observed that an amount of GH(|:64,710,879 has been allocated to cater for the estimated operational cost for the setting up of the common platform for the efficient collection of the e-Transaction Levy.

It was explained that this is a one-off allocation and thus separate and distinct from the GRA Retention which is for the regular operational cost of the Authority.
3,3.2 The Committee however expressed concern about the allocation since the amount of GH(}:2,314,069,117 allocated for GRA Retention already takes care of revenue to be realized from the e-Transaction Levy.

3.3.3 The Committee therefore recommends that during the implementation of the Budget, the Ministry of Finance moves the amount of GH(|:64,710,879 allocated to e-Transaction Levy Services to the Contingency Vote.
5 4.0 CONCLUSION The Committee, having carefully examined the Estimates of the Other Government Obligations, recommends to the House to adopt this report and approve the sum of Eighty-Five Billion, Six Hundred and Seventy-Six Million, Five Hundred and Ninety-Seven Thousand, Six Hundred and Eighteen Ghana Cedis (GH({:85,676,597,618) for the discharge of the Other Government Obligations (also referred to as Statutory Payments) for the Financial Year commencing on the 1®^ day of January 2022 and ending on the 31®*^ day of December 2022.
Respectfully submitted.

HON.

KWAKU KWARTENG (CHAIRMAN, FINANCE COMMITTEE) MRS. JOANA ABENA SAKYI ADJEI (CLERK, FINANCE COMMITTEE) DECEMBER, 2021 6