In the Ghanaian Times of Thursday March 12, 2015 appeared this story at page four (4) of its column PAC QUIZZES FINANCE MINISTER The Finance Minister was asked to explain some discrepancies in the management of the Multi-donor budget inflows from development partners. The discrepancies ranged from failure to acknowledge inflows amounting to GHc973 million, failure to transfer an amount of GHc20 million into the Consolidated Fund and transfer of funds into wrong accounts, among others. The study, conducted by the Auditor General between 2010 and 2011 showed that some donor or development partners have refused to support the countrys budget due to the failure of Government to meet most of the disbursements triggers. An amount of US$10 million received from the Government of Switzerland on 11/10/2012, was not captured in the Consolidated Fund. The amount was transferred into a different account instead of the designated accounts for inflows from development partners at the Bank of Ghana. PAC Chairmans Comments: This is not a very good report. Multi Donor Budget Support contributes to about 20% of our National Budget. If these funds are run effectively, the State will benefit tremendously. You are required to: (i) Identify the key themes and sub-themes code (3 marks) (ii) Group the related ones and analyse them label codes/categories and (15marks) (iii) Choose a suitable title for the case.

Why do you think qualitative research approach is suitable for the case study above?