Fiscal Balances and Payment Arrears: What Government Accounts Mean for Businesses

Examines how Ghana’s cash and commitment fiscal balances relate to unpaid claims, audit status and supplier liquidity. The report reconciles official fiscal records with conditional contractor cash-flow, employment and banking scenarios, clarifying the difference between recognised obligations, validated claims, arrears clearance and money received by businesses.

141 pages · 2.36 MB · English

About this report

Author: Dr. Felix Larry Essilfie
Publisher: Institute of Development and Economic Research (IDER)
Publication date: September 2026
Evidence cut-off: 2026-09-26
Reference period: Fiscal vintage: July 2026 IMF report. Audit table: November 2025; end-2024 claims. Cover: fiscal records 2024–2031, dated by status; contractor scenarios 13 weeks / 365 days.
Series: IDER’s Ghana Macroeconomic Policy and Business Intelligence Briefings

What the report covers

Cash-versus-commitment fiscal balances and the bridge through changes in net payables.
Historical audit categories, claim validation and the distinction between payables, overdue arrears and settlement.
Contractor working capital, dated receipt delays, employment and bank channels, plus clearance stress scenarios.

Read the evidence in context

No linked national invoice–supplier–bank panel was obtained. Historical audit statuses and conditional scenarios are not a live national invoice register or newly identified causal policy effects; validated claims are not proof of payment.

The report’s original source definitions, assumptions and limitations govern its interpretation. References to other institutions do not imply their endorsement.

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