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Ghana

2008   |  2007  |  2006  |  2005  |  2004

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Summary

• Signaler couverte de données à partir 2004-2008.

• Ghana's reports have improved with each iteration. The most recent one clearly defines a materiality threshold and disaggregates revenue data in a way that enables the reader to calculate receipts for individual minerals.
• The report includes both financial data and production data, along with some information on how payments are calculated.
• Ghana's EITI reports are among the few that include subnational payments, such as those made to district-level agencies, as well as how these funds are allocated and eventually spent.
• The 2005 report recommended that the government reevaluate the gold prices used for certain payment calculations. The 2006 report does not follow up on this, nor does it provide information on the new gold price.
• Ghana now has an opportunity to adopt thorough and progressive reporting on its petroleum revenues for subsequent reports. Given the scale of expected oil revenues, it is essential not to miss that opportunity.

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Commodity	EITI Production Volumes	Units	Indep. Source Production Volumes	Units	Price from EITI Report	Per Unit	Indep. Reference Price	Per Unit	Total Company Payments	Total Gov't Receipts	Notes
Gold		kgs	80,503	kgs 1		$/kg	30,829.44	$/kg 1	$85,581,042	$85,932,223
Bauxite		mts	737,693	mts 1		$/mt	34.17	$/mt 2	$447,375	$445,892
Manganese		mts	1,090,000	mts 1		$/mt	12.15	$/mt 1	$3,955,052	$3,955,052

Indicateurs de qualité des Rapport
1. Régularité
a) score	0.71
b) total reports / implementing years	5/7
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	2
3. Matérialité
Report clearly defines a materiality threshold.	Oui	The large mining companies responsible for 99% of royalty payments are required to report.
4. Fiabilité des données
Report contains audited data from:
a) companies	Oui
b) government	Oui	The Validation report advises that government data is audited.
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	Oui
b) taxes	Oui
c) surface, rental or license fees	Oui
d) bonuses	Non
e) state-owned enterprise (SOE) payments	N/A	Ghana had no SOE in 2008.
f) Report covers all extractive sector companies.	Yes	Includes all companies required to report per materiality clause (11 of 27 total).
g) Report states the price of any product received or sold by government.	Non
h) Report states the quantity of resources produced.	No
6. Écarts
Report contains:
a) information on the cause of revenue discrepancies.	Oui
b) reconciled data following the correction of discrepancies.	Non
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	N/A
8. Désaggrégation
Report provides financial data on individual:
a) companies	Oui
b) revenue streams	Oui
c) projects	Non
d) commodities	Oui	Commodity totals are clear thanks to the level of company detail provided.
9. Compréhensibilité
Report contains:
a) a summary with key findings and revenue totals	Oui
b) clear indication of what currencies and units of measurement are used	Oui
c) written explanation of key findings and recommendations	Oui
d) a clear definition of terms	Non	Definitions in the report are vague.
10. Accessibilité
Report is available:
a) in at least one official language	Oui
b) on a government website	Oui
Related Indicators
Revenue Watch Index, 2010	32.3
Corruption Perception Index, 2010	62
Open Budget Survey, 2010	54/178

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