It was noted last week of the tussle in Parliament when the Minority side of Parliament, led by Hon. Dr. Ato Forson,
requested that the Majority side lays down the Expenditure in advance of appropriation to be approved by Parliament.
However, this did not see the light of day as the Finance Minister did not show up to present the Mini-budget to Parliament.
This led to the Minority Leader, Dr. Ato Forson, issuing threats that the Finance Minister risked being jailed for his inability
to present the Mini-budget.

The Question

Are there any legal implications, like a jail term, that the Finance Minister risks suffering due to his inability to present
the mini-budget before Parliament?

Legal Context

To answer this, we will need to examine the laws that provide for expenditure in advance of appropriation.
First of all, Article 180 of the Constitution provides that:

“Where it appears to the President that the Appropriation in respect of any financial year will not come into operation
by the beginning of that financial year, he may, with the prior approval of Parliament by a resolution, authorize the
withdrawal of moneys from the Consolidated Fund for the purpose of meeting expenditure necessary to carry on the services
of the Government in respect of the period expiring three months from the beginning of the financial year or on the coming
into operation of the Act whichever is earlier.”

Additionally, Section 23 of the Public Financial Management Act, 2016 (Act 921) aligns with Article 180 of
the Constitution. It allows the President to make withdrawals from the Consolidated Fund for a period of three months if
the budget (Appropriation Act) for that financial year is not ready by the beginning of that year. However, this must be done
with the approval of Parliament.

Implications for the Finance Minister

Going back to the question of whether the Finance Minister risks suffering a jail term due to his inability to present the
mini-budget before Parliament:

• The Appropriation Act (Budget) is an Act for the President, and the Finance Minister usually presents it on his behalf.
• The Public Finance Management Act does not place any criminal liability on the Finance Minister for failing to appear
  before Parliament to present the budget.
• However, it would be illegal for the government to make any spending after January 1, 2025 without the
  required Parliamentary approval. Sanctions could then be leveled against the government for unauthorized spending.

Conclusion

The current government still has time to present a Mini-budget for approval before it leaves office on 7th January.
The Mini-budget can be presented before Parliament upon a recall of Parliament, which is currently on recess.