i) Legislative Framework for Public Sector Budgeting in Ghana:

Public sector budgeting in Ghana is governed by several key pieces of legislation that establish the framework and processes for budget preparation, approval, and execution. The primary legislative instruments include:

1. The 1992 Constitution of Ghana: The Constitution mandates that the President must prepare and submit to Parliament a budget that outlines the estimates of revenues and expenditures for the country. This submission must occur before the end of each financial year, ensuring parliamentary oversight and approval.
2. The Public Financial Management Act, 2016 (Act 921): This Act provides a comprehensive framework for public financial management in Ghana, including the preparation, approval, and management of the national budget. It mandates that no public funds can be spent without parliamentary approval, and it establishes rules for budgetary control and the accountability of public funds.
3. The Public Financial Management Regulations, 2019 (L.I. 2378): These regulations provide detailed guidelines on the implementation of the PFM Act, including the preparation of budgets, reporting, and control measures. They ensure that budgeting processes are consistent with legal requirements and promote fiscal discipline.
4. Sector-Specific Legislation: Various sectors, such as health, education, and local governance, have their specific laws that outline budgetary processes within their domains, ensuring that sectoral budgets align with national priorities and legal requirements.

ii) Benefits of Budgeting in the Public Sector:

1. Resource Allocation: Budgeting helps in the efficient allocation of scarce resources by setting priorities and ensuring that funds are directed towards the most critical areas, aligning spending with national development goals.
2. Planning and Control: Budgeting serves as a tool for planning and controlling government activities. It ensures that public funds are spent according to plan and that deviations from the budget are monitored and corrected.
3. Coordination: The budgeting process promotes coordination among various government agencies and departments. It ensures that all parts of the government work towards common goals, avoiding duplication of efforts and ensuring consistency in policy implementation.
4. Accountability and Transparency: Budgeting enhances accountability and transparency in the management of public funds. It allows for clear tracking of how public money is spent and provides a basis for evaluating the performance of government agencies.
5. Motivation and Performance Monitoring: Budgets set performance targets for government agencies and provide a benchmark against which actual performance can be measured. This motivates agencies to meet their targets and improves overall government performance.