Restructuring Approval Hierarchies to Strengthen Oversight of Limited Competition and Circumstance-Driven Methods in Ghana’s Public Procurement Landscape

This study examines the approval hierarchy governing restrictive tendering and single-source procurement in Ghana’s public procurement system and proposes a restructured framework to strengthen oversight, accountability, and value-for-money assurance. Using a documentary and doctrinal research design, the study analyzes legislative instruments, Auditor-General reports (2022–2024), and relevant scholarly literature through thematic, content, and comparative analysis. The findings reveal that while the existing approval system is structurally comprehensive, it is largely compliance-driven, characterized by weak cost validation, retrospective approvals, limited sector-specific scrutiny, and vulnerability to political and institutional influence. These weaknesses undermine the effectiveness of non-competitive procurement methods and increase the risk of inefficiency and abuse. In response, the study develops a multi-institutional approval framework that integrates the Value for Money Office, Sector Ministries, Ministry of Finance, and digital systems such as GHANEPS and GIFMIS into the approval process. The proposed model shifts approval from a procedural exercise to an analytical governance function, ensuring ex-ante control, enhanced transparency, and stronger fiscal discipline within Ghana’s public procurement landscape.