Analysis of the mid-year budget review against the 2026 budget

The core findings show that capital and infrastructure commitments across at least four sectors, education, health, roads, and agriculture, either go unreported at mid-year or reappear under a different, foreign-currency facility with no stated link back to the original Budget line, while at least three narrative figures (GETFund, NHIS, DACF) sit above their own appendix's provisional actuals by amounts too large to ignore.165, 183)Not reported anywhere in the Mid-Year Review, no ministry-wide total or MDA-level appendix existsUnverifiableThe single largest number in the entire education budget has no mid-year counterpart at all; only sub-programme lines are reported.68)UnverifiableSame programme title, different currency and funding source, no cedi figure against the GH¢828m Budget line, and no cross-reference givenNHIS (claims, medicines, vaccines, Free PHC)GH¢9.