Question Tag: Public Sector Analysis

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  • 10 Marks

PSAF – Nov 2023 – L2 – Q3b – Public sector fiscal planning and budgeting

Compute and interpret financial ratios for government fiscal performance analysis.

Below is an extract of aggregate fiscal data trend for Government of Ghana for the years 2021 and 2022.

2022 2021
Cash Basis Actual

(GH¢’million)

 Actual

(GH¢’million)
Total Revenue and Grants 26,824 28,865
Taxes 21,744 26,209
Other revenues (Including IGF) 2,391 1,515
Grants 2,689 1,141
Total Expenditure
Recurrent 29,276 36,795
Wages and Salaries 12,917 14,623
Purchases of goods and services 1,388 3,221
Subsidies and Social transfers 25 0
Grants to other Government units 4,267 5,442
Other non-interest expenses 1,604 1,980
Interest 9,075 11,529
Acquisition of non-financial assets 7,134 7,678
Balance (9,586) (15,608)

Statistical and economic data obtained for the two years are as follows:

2022 2021
GDP (GH¢’million) 136,957 167,353
Total population (million) 27.67 28.3

Required:

i) Compute the following financial ratios for 2022 and 2021:

  • Total Revenue to Gross Domestic Product (GDP)
  • Wages and Salaries to Tax Revenue
  • Fiscal Balance to GDP
  • Total Expenditure per capita
  • Capital Expenditure to Total Expenditure

(5 marks)

ii) write a brief report interpreting the results of the ratios computed above

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  • 12 Marks

PSAF – Nov 2019 – L2 – Q3b – Public sector fiscal planning and budgeting

Compute and analyze financial ratios for the Consolidated Fund of Ghana for 2017 and 2018.

b) The financial information below relates to the Consolidated Fund of Ghana.

Statement of Financial Position of the Consolidated Fund as at December 31, 2018

Item 2018 (GH¢’million) 2017 (GH¢’million)
Non-Current Assets
Property Plant and Equipment 4,200 5,600
Equity investment 10,000 12,000
Total Non-current assets 14,200 17,600
Current Assets
Work in progress 2,500 2,000
Receivables 1,100 900
Cash and cash equivalent 3,250 2,980
Other assets 450 600
Total current assets 7,300 6,480
Total assets 21,500 24,080
Funds and Liabilities
Accumulated Fund (111,280) (111,620)
Current Liabilities
Payables 1,600 19,000
Trust monies 2,540 2,300
Domestic loans 11,240 12,500
Total Current Liabilities 15,380 33,800
Non-Current Liabilities
Domestic loans 52,000 43,000
External loans 65,400 58,900
Total Non-Current Liabilities 117,400 101,900
Total Funds and Liabilities 21,500 24,080

Additional Information:
i) The total market value of all final goods and services produced domestically in Ghana for 2018 and 2017 fiscal years amounted to GH¢205,100,940,000 and GH¢185,600,400,000 respectively.
ii) According to the Statistical Service data, the population of the country is estimated as 25,000,000 in 2018 and 23,900,000 in 2017.

Required:
i) From the information above, compute for the two financial years, the following ratios:

  • Gross Debt
  • Net Debt percentage
  • Debt per Capita
  • Debt to Gross Domestic Product ratio
  • Total Asset to Debt
  • Capital Asset per Capita (6 marks)

ii) Based on the ratios computed, write a report discussing and analyzing the financial position of the Consolidated Fund to the Head of a “think tank” of a Civil Society Organisation for Financial Accountability. (6 marks)

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  • 10 Marks

PSAF – Mar 2023 – L2 – Q3b – Financial statements discussion and analysis

Computes and discusses financial ratios to evaluate the performance of a Municipal Assembly over two years.

The Financial Information below relates to Agogo Municipal Assembly.

Agogo Municipal Assembly
Statement of Financial Performance for the year ended 31 December


Additional Information:

  1. The Statistical and economic data of the two years for the Municipal is as follows:
Description 2022 2021
Population 180,000 175,000
  1. Decentralised Transfer includes Common Fund from the Central Government of the respective years. Common Fund constitutes 60% of the Decentralised Transfer for 2022 and 50% of the Decentralised Transfer for 2021.

Required:
i) From the information provided, compute for the respective years:

  • Common Fund per Capita
  • IGF per Capita
  • Compensation of Employees to Total Revenue
  • Interest to IGF Ratio
    (4 marks)

ii) Based on the results computed in i) above, discuss the performance of the Municipal Assembly.
(6 marks)

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  • 10 Marks

PSAF – Nov 2023 – L2 – Q3b – Public sector fiscal planning and budgeting

Compute and interpret financial ratios for government fiscal performance analysis.

Below is an extract of aggregate fiscal data trend for Government of Ghana for the years 2021 and 2022.

2022 2021
Cash Basis Actual

(GH¢’million)

 Actual

(GH¢’million)
Total Revenue and Grants 26,824 28,865
Taxes 21,744 26,209
Other revenues (Including IGF) 2,391 1,515
Grants 2,689 1,141
Total Expenditure
Recurrent 29,276 36,795
Wages and Salaries 12,917 14,623
Purchases of goods and services 1,388 3,221
Subsidies and Social transfers 25 0
Grants to other Government units 4,267 5,442
Other non-interest expenses 1,604 1,980
Interest 9,075 11,529
Acquisition of non-financial assets 7,134 7,678
Balance (9,586) (15,608)

Statistical and economic data obtained for the two years are as follows:

2022 2021
GDP (GH¢’million) 136,957 167,353
Total population (million) 27.67 28.3

Required:

i) Compute the following financial ratios for 2022 and 2021:

  • Total Revenue to Gross Domestic Product (GDP)
  • Wages and Salaries to Tax Revenue
  • Fiscal Balance to GDP
  • Total Expenditure per capita
  • Capital Expenditure to Total Expenditure

(5 marks)

ii) write a brief report interpreting the results of the ratios computed above

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  • 12 Marks

PSAF – Nov 2019 – L2 – Q3b – Public sector fiscal planning and budgeting

Compute and analyze financial ratios for the Consolidated Fund of Ghana for 2017 and 2018.

b) The financial information below relates to the Consolidated Fund of Ghana.

Statement of Financial Position of the Consolidated Fund as at December 31, 2018

Item 2018 (GH¢’million) 2017 (GH¢’million)
Non-Current Assets
Property Plant and Equipment 4,200 5,600
Equity investment 10,000 12,000
Total Non-current assets 14,200 17,600
Current Assets
Work in progress 2,500 2,000
Receivables 1,100 900
Cash and cash equivalent 3,250 2,980
Other assets 450 600
Total current assets 7,300 6,480
Total assets 21,500 24,080
Funds and Liabilities
Accumulated Fund (111,280) (111,620)
Current Liabilities
Payables 1,600 19,000
Trust monies 2,540 2,300
Domestic loans 11,240 12,500
Total Current Liabilities 15,380 33,800
Non-Current Liabilities
Domestic loans 52,000 43,000
External loans 65,400 58,900
Total Non-Current Liabilities 117,400 101,900
Total Funds and Liabilities 21,500 24,080

Additional Information:
i) The total market value of all final goods and services produced domestically in Ghana for 2018 and 2017 fiscal years amounted to GH¢205,100,940,000 and GH¢185,600,400,000 respectively.
ii) According to the Statistical Service data, the population of the country is estimated as 25,000,000 in 2018 and 23,900,000 in 2017.

Required:
i) From the information above, compute for the two financial years, the following ratios:

  • Gross Debt
  • Net Debt percentage
  • Debt per Capita
  • Debt to Gross Domestic Product ratio
  • Total Asset to Debt
  • Capital Asset per Capita (6 marks)

ii) Based on the ratios computed, write a report discussing and analyzing the financial position of the Consolidated Fund to the Head of a “think tank” of a Civil Society Organisation for Financial Accountability. (6 marks)

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  • 10 Marks

PSAF – Mar 2023 – L2 – Q3b – Financial statements discussion and analysis

Computes and discusses financial ratios to evaluate the performance of a Municipal Assembly over two years.

The Financial Information below relates to Agogo Municipal Assembly.

Agogo Municipal Assembly
Statement of Financial Performance for the year ended 31 December


Additional Information:

  1. The Statistical and economic data of the two years for the Municipal is as follows:
Description 2022 2021
Population 180,000 175,000
  1. Decentralised Transfer includes Common Fund from the Central Government of the respective years. Common Fund constitutes 60% of the Decentralised Transfer for 2022 and 50% of the Decentralised Transfer for 2021.

Required:
i) From the information provided, compute for the respective years:

  • Common Fund per Capita
  • IGF per Capita
  • Compensation of Employees to Total Revenue
  • Interest to IGF Ratio
    (4 marks)

ii) Based on the results computed in i) above, discuss the performance of the Municipal Assembly.
(6 marks)

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