Appendix B
FC Reporting and Disclosure Templates
This report highlights the importance of reporting on fiscal commitments (FCs) under public-private partnership (PPP) projects, both internally and publicly. Appendix B provides simple templates that could be used to present this information: in notes to the annual accounts; in budget statements; and as part of debt sustainability reporting.
Long-Term Expenditure Commitments Table B.1 provides information on long-term Government of Ghana (GoG) expenditure commitments under PPP contracts. Discussion in text should describe key risks or exposures at the overall portfolio level.
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