Policy think tank IMANI Africa has thrown its weight behind Ghana’s newly approved Value for Money Office, describing it as a critical step toward improving accountability in public spending while proposing additional reforms to enhance its effectiveness.
The intervention follows the passage of the Value for Money Office Bill, 2026, a major legislative effort aimed at tackling persistent challenges such as inflated contracts, abandoned projects, and budget overruns.
The new office is expected to function as an independent oversight body, ensuring that public funds are used efficiently and that major government contracts deliver real value.
While endorsing the initiative, IMANI argues that the success of the new office will depend on how well it complements and strengthens existing institutions, particularly the Public Procurement Authority.
“Clearly, without fixing the PPA, little can change; however, an independent Value for Money Ombudsman with a wider-ranging span of government interfacing and a public-friendly mandate can stimulate the PPA to deliver”.
IMANI Centre for Policy and Education
A Complement, Not a Replacement
IMANI’s position reflects a broader concern that procurement reforms must go beyond procedural compliance to address deeper issues of cost efficiency and project value.
The think-tank maintains that while the Public Procurement Authority plays a vital role in ensuring adherence to procurement rules, it was not designed to conduct detailed technical and financial evaluations of large-scale projects.
To bridge this gap, IMANI proposes the establishment of an Independent Value for Money Ombudsman as a specialized unit within the Cabinet Office of the Presidency. This body would work alongside existing institutions, focusing on areas that are currently under addressed.
According to IMANI, such a structure would ensure that oversight is not limited to checking whether processes are followed, but also extends to evaluating whether projects deliver meaningful outcomes for the public.
Central to IMANI’s proposal is the idea of a small, highly skilled team of technical experts with direct access to senior government leadership. The ombudsman, it argues, should operate as an intelligence driven entity with the ability to assess risks across all sectors of government.
The think tank emphasizes that this role should be seen as having national significance, given the scale of public resources involved in infrastructure and development projects.
To maintain performance and accountability, IMANI Centre for Policy and Education recommends that staff remuneration include performance-based components tied to measurable results.
Strengthening Oversight of Procurement Decisions
A key aspect of the proposal is the introduction of stricter oversight for non competitive tendering, an area often associated with higher risks of inefficiency and cost inflation.
IMANI suggests that all such procurement activities should be reported to the ombudsman, which would then review and acknowledge them within a defined timeframe.
The ombudsman would have the authority to issue a no objection or request further justification through detailed studies. These studies would be subject to strict timelines to prevent unnecessary delays while ensuring thorough scrutiny.
Transparency is also emphasized as a core principle. IMANI proposes that the ombudsman publish monthly reports on all non competitive tenders reviewed, including its observations and recommendations. This, it argues, would provide citizens with greater visibility into government spending decisions.
Expanding Transparency in Competitive Contracts
Beyond non competitive procurement, the proposed framework would extend to competitive tenders and public private partnerships. IMANI envisions a system where the ombudsman ensures that reporting by the Public Procurement Authority is timely, accurate, and accessible to the public.
For major projects above a certain threshold, the ombudsman would produce Value for Money Opinions assessing cost efficiency, technical soundness, and long term impact. These assessments would be summarized and published on a user friendly digital platform, enabling broader public engagement.
IMANI also advocates for a more inclusive approach to procurement oversight by creating a national community of practice. Before finalizing its assessments, the ombudsman would invite input from stakeholders, including experts, civil society organizations, and industry professionals.
This participatory model is intended to strengthen the quality of decision making by incorporating diverse perspectives and expertise. Inputs received from knowledgeable contributors could be included in official reports, enhancing transparency and credibility.
In addition, IMANI recommends that the Public Procurement Authority be required to publicly respond to the ombudsman’s findings, creating a system of mutual accountability between institutions.
Ensuring the Office Has Real Authority
To avoid becoming a symbolic institution, IMANI stresses that the ombudsman must have the authority to act decisively. This includes the ability to request special audits of procurement activities and to convene expert panels to review major projects.
These panels, drawn from academia, professional bodies, and civil society, would conduct independent assessments and publish their findings. Such mechanisms are designed to detect and address irregularities early, preventing financial losses.
At the same time, IMANI cautions that strict timelines must be enforced to ensure that the new system does not slow down project implementation.
The think tank also proposes that the ombudsman take on a strategic role in managing Ghana’s electronic procurement system and completing key elements of the country’s procurement infrastructure.
These recommendations come at a time when the government, led by Finance Minister Cassiel Ato Forson, is seeking to strengthen fiscal discipline and restore public confidence in state spending.
While supporters of the Value for Money Office argue that it will reduce corruption and improve efficiency, critics have raised concerns about potential duplication of existing institutions. IMANI’s proposals attempt to address these concerns by positioning the new body as a complementary and performance driven mechanism.
As Ghana moves forward with implementing the Value for Money Office, the debate highlights a broader challenge facing public financial management. Ensuring that public resources deliver maximum benefit requires not only strong institutions but also effective coordination, transparency, and technical expertise.
IMANI’s intervention adds depth to this conversation, offering a framework that seeks to balance independence with collaboration. Whether these proposals are adopted or not, they underscore the growing demand for a procurement system that prioritizes value, accountability, and public trust.
