In line with government policy to improve emergency health care in the country, the government has acquired 275 ambulances for distribution to each constituency in the country. The cost of the ambulance includes: Addit 1 Development Bank to purchase the an a loan that was contracted from the African 2. The Government of Ghana has adopted the benchmark approach provided in IPSAS 5 In line with government policy to improve emergency health care in the country, the government has acquired 275 ambulances for distribution to each constituency in the country. The cost of the ambulance includes: Addit 1 Development Bank to purchase the an a loan that was contracted from the African 2. The Government of Ghana has adopted the benchmark approach provided in IPSAS 5