In 2014, PBB was implemented by all MDAs on the basis of different manuals and guidance materials. This has resulted in the establishment of some PBB fundamentals. However, to keep up with best international practices, and improve the current PBB practice, there is a need for a revision and consolidation of all PBB-related guidance materials. This revised manual is intended to guide all stakeholders in the budget preparation process in preparing PBB budgets by providing clarity on the design and use of budget programmes as well as guide the users of budget information and the public in scrutinizing budget documents.
This manual applies to all Ministries, Departments and Agencies of the Government of Ghana whose budget programmes are subject to the guidance, scrutiny and
oversight of the Ministry of Finance (MoF) and Parliament. The Manual guides budget users throughout the entire process in using programme-based budgeting approach to prepare budgets for all levels of Government. The various sections in this Manual serve to provide a better understanding of activities of PBB
across the budget planning and preparation, approval, execution and evaluation phases.