have   very   little   capacity,   knowledge   and   skills   to   engage   effectively   with   budget   proposals   presented  by  the  district  budget  planning  committee.     6.4   Transparent  Budget  Process     Self  reliance  in  development  and  capacity  building  for  self  sustained  development  will  remain   an   illusion   if   budgeting   for   development   programmes   is   not   transparent.   The   Ministry   of   Finance   and   Economic   Planning   (MoFEP)   is   in   charge   of   budgeting   in   Ghana   and   often   invites   the   general   public   to   make   inputs   into   the   preparation   of   the   annual   budget.   Individuals   and   institutions   who   respond   to   the   invitations   are   acknowledged   in   the   budget   statement   itself.   Additionally,   the   ministry   holds   consultative   meetings   with   various   stakeholders   to   capture   their   perspectives   on   various   policy   decisions   prior   to   the   preparation   of   the   budget.   For   instance,  meetings  are  held  between  organised  labour,  employers  and  government  to  fashion   out   an   acceptable   policy   on   wages   and   public   sector   reforms   in   the   next   budget.   A   consultative   meeting  of  tax  administration  officers  and  the  leadership  of  Ghana  Union  of  Traders  Association   to   recommend   implementation   guidelines   for   input   into   the   next   budget   for   the   flat   rate   Value   Added  Tax  was  held.     Budget  measures  have  been  properly  and  frequently  reported  on  to  inform  civil  society  and  the   citizenry   in   general   about   progress   of   targets   set   in   the   budget.   The   print   media   carry   achievements   on   macro-­‐economic   targets   released   by   the   Ghana   Statistical   Service   on   monthly   basis  and  has  started  releasing  data  on  the  government  employment  initiatives.       Though   civil   society   has   some   access   to   budget   information,   civil   society   remains   in   need   of   budget   information   that   is   of   better   quality,   more   comprehensive,   timely   and   useful.   It   is   worthy   of   note   that,   no   pre-­‐budget   statement   or   report   is   published   in   Ghana.   Information   about  the  upcoming  budget  only  becomes  publicly  available  when  it  is  tabled  in  parliament  for   discussion.   There   is   therefore   little   time   to   analyse   and   debate   the   information   before   the   budget  approval.       132