• Service: Advisory
  • Type: KPMG information
  • Date: 12/18/2013

Public expenditure tracking improves water and sanitation services  

In Ghana, at the local level, 76,039 people are directly benefitting from improved water and sanitation services and it is expected that over 361,912 people could benefit in the long term. Public expenditure tracking initiatives have resulted in four District Assemblies increasing budget allocation and support to Water and Sanitation (WASH) services. At the national level, government showed a renewed commitment to increase financing to achieve the Sanitation and Water for All (SWA) partnership agreement.
Download Now
PDF files require Adobe Reader to view

Context and Theory of Change


Key elements of context


  • Institutional weaknesses: Over the past five years, there have been significant reforms aimed at addressing inherent institutional weaknesses in the sector. The management contract of Aqua - Vitens Rand Limited (AVRL) which spanned 2006-2011 was terminated after poor performance and replaced with Ghana Urban Water Limited which operated until August, 2013, when it was merged with the main utility - Ghana Water Company Limited (GWCL) into one public company to deliver urban water. There is weak coordination and harmonization at various governmental levels; absence of a reliable and accessible information system, and weak functioning and sustainability of WASH facilities. This is compounded by late and unpredictable government financial releases to the relevant WASH Ministries and agencies.
  • Policies and structures are now largely in place to tackle the WASH agenda, particularly for the sanitation and hygiene sub-sector. Citizens groups and Civil Society Organisations (CSOs) expect that their demand for improved WASH will be addressed by state institutions and a responsible private sector.
  • Impact of the SWA initiative: To accelerate progress on sanitation as well as consolidate gains made in water, the Government signed in 2010 a partnership agreement during a High level meeting in Washington. The government committed to spending U$350 million annually on sanitation.
  • Good will versus weak delivery: Whilst there is good will and strong commitments at the national level, there have been some barriers (weak coordination & harmonisation, absence of reliable and accessible information system). At the sub-national levels, there have been increased concerns for Local Government (LG) authorities to set aside dedicated budget line for water and sanitation 1 The UK Government’s Department for International Development (DFID) provided funding for the Governance and Transparency Fund. All views expressed in this analysis should be considered as those of the grant holder alone, and do not necessarily represent the views of DFID or KPMG. activities.
  • Role of civil society: CSOs over the past decades have had some substantial space to advocate for pro‐poor policies as well as provide services aimed at complementing and engaging government to be responsive.