Conservation and Wildlife Level 3

Who it is for. People who have finished Conservation and Wildlife Level 2, or who already work on monitoring, patrols, nurseries or guiding and can show the same skills. In Ghana's framework, National Proficiency II covers varied but routine work under limited supervision, while National Certificate I covers complex and varied activities under minimum supervision. This module aims at about that higher level. The National Proficiency II description you used in Level 2 is also on the TVET Service framework page.

Bridge from Level 2: what you already know

Level 2 taught you to collect data and to report. Level 3 asks harder questions: Is the data good enough? What does it really show? Who owns it? What does the law allow us to do next, and who pays? For general bookkeeping and venture skills, see the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this manual goes deeper for a conservation or eco-tourism enterprise.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 60% of the time is practical. That is a little less than Level 2 because Units 5 to 7 need desk work: forms, books, forecasts and proposals.

Competency standard

Range. A farm and forest edge, wetland or beach; one monitoring plan for a real or mock community project. Evidence. Monitoring plan; data file with data dictionary; GPS points and map; one-page results note.

Start with the question

Bad monitoring starts with a method ("let us set cameras"). Good monitoring starts with a question the community or funder needs answered.

1. Objective. One sentence: "Find out whether the number of duikers on the forest edge of our CREMA goes up, stays the same or goes down over three years."
2. Indicator. A thing you can count: duiker tracks per kilometre walked; camera detections per 100 camera-nights; turtle nests per kilometre of beach per season; seedlings alive after 12 months.
3. Method. The simplest method that answers the question: transect, camera trap, patrol sheet, nest census, survival count.
4. Effort. How many lines, cameras, nights, patrols. Fix the effort and keep it the same every time.
5. Schedule. Dates, season and time of day. Compare like with like: dry season with dry season.
6. Roles. Who walks, who records, who checks, who stores the data, who reports.
7. Decision. What will you do with the answer? If the answer would not change what the community does, change the question.

A baseline is the first set of counts, taken before the action you want to judge. Without a baseline you cannot say anything changed. A control is a similar place where you did not act (for example a farm with no chilli fence). Level 2 showed why two counts in different seasons prove nothing; this is how you design around it.

Make the plan one page long

Quality checks

• Train the recorders before you start, and walk the first transect together so they all record the same way.
• Standardise names. Use a species list with local (Fante) and English names, so "odwe" and "duiker" are not entered as two animals.
• Check on the day. The leader reads every row at the end of the trip. Write "unknown" rather than guess, and attach a photo.
• Double-check a sample. Another person re-enters 10% of rows from the paper sheet. If more than a few differ, retrain.
• Range checks. A spreadsheet rule that flags impossible values (a distance of 5,000 m on a 500 m line).
• Never change original sheets. Corrections go in a new column with date and initials.

Manage the data

Level 2 said "copy to a spreadsheet the same day". At Level 3 you manage a dataset:

1. One tidy table. One row per sighting, one column per fact (date, observer, line, species, number, distance, how detected, notes).
2. A data dictionary. A second sheet that explains each column, its units and the allowed values.
3. File names that sort. 2026-10-07_transect-A_observerKA_v1.xlsx. Add a version number rather than overwriting.
4. Three copies in two places. The working file, a backup on a second device, and a copy off site (cloud or a trusted partner), refreshed monthly.
5. Metadata. A short text file: purpose, who collected it, dates, method, GPS datum, known problems and the contact person.
6. Ownership and sharing. Agree in writing, with the CREMA committee, who owns the data, who may use it, and what you share with researchers and funders. Communities should receive their results in Fante, not only in English.
7. Protect sensitive locations. Exact points of turtle nests, rare plants and animals, hunters' camps and people's farms can help poachers. Share maps with the location blurred (for example a 5 km grid square) unless the Wildlife Division asks for exact points. If an app can hide exact locations, switch that on. For example, iNaturalist can "obscure" a record: the public sees a random point inside a cell of 0.2 by 0.2 degrees (roughly 500 km² near the equator), and some threatened species are obscured automatically. Other apps work differently, so check the setting in the app you use.
8. Personal data. Names and phone numbers of informants, guests and workers need care. Keep them separate from wildlife records, store them securely, and ask the Data Protection Commission whether you must register; the rules were not verified for this manual.

Patrol data systems

Larger protected areas use free software called SMART (Spatial Monitoring and Reporting Tool). Rangers record observations, such as animals and signs of illegal activity, on phones or handheld devices with time and GPS position; the data are then analysed in a desktop database to show where patrols went, what they found and how effort relates to results. One reported lesson: use common names, not scientific names, in the drop-down lists so that rangers record accurately. You do not need SMART to start. A paper sheet with the same fields (date, team, route, effort in hours, observations, GPS) gives you the same ideas. Whether the Wildlife Division in Western Region uses SMART or another system was not verified; ask, so your community patrol data can be sent in a form they can use.

GPS and maps

A phone or handheld GPS receives satellite signals and gives your position. At Level 3 you learn to record it so that someone else can use it.

Make a simple map.

1. Record waypoints for transect starts and ends, camera sites, nests, nursery, boundary posts and water.
2. Import them into QGIS from a spreadsheet (a CSV file with columns for longitude and latitude).
3. Add a base map or satellite image, then label points.
4. Draw the CREMA or project boundary with the committee, from the ground, not from a screen; elders know where the old boundary markers are.
5. Add a title, north arrow, scale, date, datum and your name.
6. Export as a picture or PDF for the community meeting. Print an A3 copy for the village.

Report results honestly

Say what you did, what you found, and what you cannot say. A short results note has five parts: the question; what we did (effort); what we found (a table and one chart); what this does and does not show; what we recommend.

Percentage change = (new − old) ÷ old × 100. If a transect gave 12 birds in the first year and 30 in the second, the change is 150%, but with one count per year you cannot tell a real trend from natural ups and downs. Report both numbers and the number of visits. Do not draw a line through two points.

Competency standard

Range. A mock set of camera images or a real survey with permission; a daylight beach rehearsal and nest records. Evidence. Camera log; image sheet; results table; nest record sheet; supervisor checklist.

Plan the survey

• Ask first. What species, where, how long? Cameras are best for shy animals such as duikers, porcupines or pangolins at a forest edge; they are poor at counting birds.
• Permission. On a farm, agree with the owner and record it in writing. In a protected area you need written permission to fix anything (section 11). Cameras also photograph people: never place them to watch people's homes or paths used by hunters, and agree in the CREMA committee what happens to photographs of people (delete, or pass only to the Wildlife Division).
• Sites. Choose trails and water edges. Spread cameras at least a few hundred metres apart so the same animal is not counted at several. A UK field guide from the Royal Geographical Society gives a very rough rule for species surveys: about 0.5 to 1 km apart for common, small animals such as ground birds and small deer, and 1 to 4 km for wide-ranging animals such as cats, large deer, wild pigs, hyenas and civets. Home ranges vary, so treat this only as a planning guide and ask a researcher about your species.
• Set-up. Knee height, clear grass, aimed along the trail, not into the sun, locked and tied to the tree. Record the camera number, GPS point, date set, battery and card, and the date and time on the camera clock.
• Effort. Count camera-nights: one camera working for one night. Ten cameras for 30 nights is 300 camera-nights. Note every day a camera failed.
• Checks. Every two weeks: replace cards and batteries, read the log, test the camera with a walk past.
• Theft and damage. Lock cameras, hide them, and tell nearby farmers what they are for. Trail-camera prices in Ghana were not verified.

Sort and count the images

1. Copy the cards to a computer folder named by camera and date; never work on the only copy.
2. Identify each image: species, number, sex or age if clear, date and time. Use "empty" for no animal and "unknown" when unsure. Have a second person check a sample.
3. Define an independent detection. One animal standing in front of a camera may trigger fifty photographs. Count them as one detection (event). A common rule is that photographs of the same species at the same camera within a set time (for example 30 minutes) count as one. Studies compare thresholds of 30 minutes, 60 minutes, 12 hours and 24 hours; the number of species found stays similar but the make-up shifts for rarely photographed species, so choose a threshold before you start and report it.
4. Calculate a rate. A relative abundance index (RAI) is the number of independent detections divided by camera-nights, scaled to 100 nights. RAI = detections ÷ camera-nights × 100.

What a camera rate does and does not tell you

It tells you how often a species was photographed, a useful index for comparing places or years if you use the same effort and method. It does not tell you how many animals there are: a few bold animals can create many detections, and shy animals few. Detection also varies between camera sites. Researchers use occupancy models to allow for animals that were present but not photographed, but those need many cameras and statistical software. Report an index as an index. For anything more, ask a researcher or the Wildlife Division.

Turtle nesting programmes

Olive ridley, green and leatherback turtles nest on beaches at Cape Three Points, Beyin and Akwidaa, and community groups protect the nests. Nesting runs from about August to March. All marine turtles are fully protected in Act 1115: no hunting, capture, disturbance or possession, including parts, without written authority for conservation, research or captive breeding.

What a programme leader does.

1. Hold the permission. The Wildlife Division authorises who may monitor, move or protect nests. Check the written authority before the season, and name the people on it.
2. Plan the patrol. Divide the beach into numbered sections. Each patrol has a leader, at least three people, red-light torches, a phone and a first-aid kit. Tell someone the route and return time. Check the tide.
3. Use a standard nest record. Date and time; beach section and GPS (datum written); species if clear; track or nest; if the nest is in a risky spot (tide line, a light, a path); signs of disturbance (nets, dogs, lights, people); photo without flash; your name. Record nests; do not touch eggs.
4. Mark and monitor nests as the permitted team directs. Record emergence (the date hatchlings came out) and, when the permitted team digs up the nest after hatching, the number of eggs, hatchlings and unhatched.
5. Follow the rules on moving nests. Moving eggs is a technical act done only by trained, authorised people. International guidelines suggest nests should be moved only when threatened by flooding, erosion, predation or human disturbance, and only within hours of laying, with eggs kept upright and counted. In Ghana the decision belongs to the Wildlife Division and the authorised team. A trainee never moves a nest.
6. Control lights and people. Visitors on a turtle walk watch only: no flash, no touching, no crowding, no lights on the beach (Level 2). Keep groups small and with a trained guide.
7. Report threats. Dead turtles, nets, egg digging and unlawful lights go to the Wildlife Division or hotline, not on social media.
8. Supervise volunteers. Brief them (rules, safety, what to record), pair a new person with an experienced one, and do not allow anyone to patrol alone.

Calculating nest outcomes (definitions used in this manual; ask the programme leader which definitions your partner uses):

• Clutch size = number of eggs laid in the nest.
• Hatching success (%) = hatched eggs ÷ clutch size × 100.
• Emergence success (%) = hatchlings that left the nest ÷ clutch size × 100.

Hatching success and emergence success differ when hatchlings die in the nest. Record both; report them as example or real data only.

Competency standard

Range. One project or enterprise plan; a mock CREMA committee. Evidence. Compliance checklist; governance papers; patrol protocol; reporting plan.

Compliance check against Act 1115

Level 2 introduced the Act. At Level 3 you use it as a checklist whenever you plan something new. Ask:

Write the answers on a one-page compliance sheet and attach it to your project plan. If an answer is "not sure", the answer is: ask the Wildlife Division in writing before you start.

The Level 2 flags: what is verified and what is still open

Level 2 left four open items. Here is the position on 7 October 2026.

CREMA governance

A CREMA is run by a locally elected executive committee, registered with the Wildlife Division, which may be given authority for a set time to authorise and supervise hunting and capture and trade in certain wildlife products (section 16). The committee controls access to harvestable wildlife, regulates use, advises on permits, monitors and reports wildlife numbers, works with neighbours, helps settle conflicts over problem animals and raises awareness (section 17). Traditional authorities help keep land decisions in line with the CREMA and settle disputes (section 18).

Near Akwidaa: eleven communities around the Cape Three Points Forest Reserve and its mangroves, including Akwidaa, Akyinim, Princess Town and Cape Three Points, form the Cape Three Points–Princess Town CREMA. Talk to its executive committee as well as the Wildlife Division before starting any wildlife, tourism or rearing project there; a CREMA's bye-laws do not replace a Wildlife Division licence.

How are CREMAs set up in practice? Reports of the Mole programme describe these stages: map the natural resources and boundaries; build community institutions (an executive body, a constitution, bye-laws); secure legal support through district by-laws; the Wildlife Division devolves management authority; write a management plan; implement and monitor. In Atiwa West a nine-member executive committee was inaugurated with powers defined in the CREMA constitution. In the Sissala area an Assembly passed a by-law on devolving management authority to communities that have organised themselves. The Wildlife Division has run workshops to help CREMA executives draft the governance framework. These reports are examples, not the official procedure, and what a devolution certificate requires was not verified; the Division can give the official steps. Four more CREMAs were inaugurated in the Savannah Region in March 2026.

What a Level 3 leader helps the committee to write down.

1. Constitution. Name, boundary, membership, how the committee is elected and replaced, term of office, how meetings and decisions are made (quorum, minutes), and how the constitution is changed.
2. Roles. Chairperson, secretary, treasurer, monitoring lead, women's and youth representatives, and a link to the traditional authority.
3. Rules for use. What is allowed, what is not, which places are closed (sacred groves, nest beaches, breeding sites), who may use what, in which season. These must not go against Act 1115.
4. Records. Minutes, attendance, decisions, a register of permits or approvals, a cash book (Unit 6), and monitoring data (Unit 1).
5. Benefit sharing. How income is shared (Unit 6): written, minuted, published.
6. Complaints and conflicts. A box or a named person, a time limit for reply, and an appeal to the chief or Assembly.
7. Accountability. An annual meeting where the treasurer and monitoring lead report in Fante, and an independent check of the books.

A commercial arm. Tourism, nurseries and guiding bring in money. A CREMA is a community body, and whether it can hold contracts and a bank account was not verified. Many communities set up a separate legal body for the business, for example a company limited by guarantee for social enterprises with no profit going to members, which pays a share to the CREMA. Ask a lawyer and the Division before you decide (Unit 5).

Patrol ethics and legal limits

A community patrol watches, records and reports. It does not enforce the law. This is the most important rule in this manual.

Ethical rules for patrol leaders.

• Do no harm to people. Poaching often follows poverty. Report the crime, not the person's family. Do not shame people; speak to them, if at all, only through the committee and elders, and only about rules, not accusations.
• Respect informants. Never reveal who told you. Keep notes in a safe place. Do not discuss reports in public.
• Be honest. Do not exaggerate numbers or invent sightings to impress funders. A wrong record does damage for years.
• Treat everyone fairly. Rules apply to the chief's relatives too. A patrol that picks on poor people but ignores the powerful loses community trust.
• Protect your team. Fatigue, heat, snakes, tides and dogs are bigger daily risks than poachers (Unit 4). Hold a briefing and debriefing every time.
• Keep your own law-abiding record. A patrol member who hunts in the closed season ends the programme's credibility.

Record and report a crime.

1. Where (GPS or landmark), when (date and time), what you saw or heard, how many people, vehicles, tools.
2. Your distance and direction from the activity; whether anyone saw you (if yes, leave).
3. A photo or short note only if it was safe.
4. Report at once to the Wildlife Division, police or hotline (number: get it from the Division and write it in the plan).
5. Write it in the incident log with the reference number the officer gave, and store the log securely.
6. Debrief the team; check everyone is safe; decide with the committee what, if anything, goes into the next community meeting.

Competency standard

Range. A farm or forest edge, an estuary or mock site, a school or community group. Evidence. Incident records; restoration plan with survival count; lesson plan and evaluation; risk assessment.

Human-wildlife conflict programmes

Elephants raid farms around the Kakum and Bia areas as farms spread into forest, and some communities turn to poaching. A programme has five steps.

1. Record every incident. One form, filled by the farmer or an enumerator: date, time, species (or "unknown"), crop, area damaged, GPS point, what the farmer did, how much loss (bags, area), a photo. Without this record you cannot judge any fix. Where possible, local people themselves keep the records and own the mitigation.
2. Map the hot spots. Plot incidents in QGIS (Unit 1). They often cluster on forest edges, water or old trails.
3. Choose measures with the farmers. Chilli-and-grease fences irritate an elephant's nose but fade, need renewal and labour, and need training. Chilli as a buffer crop gives something to sell. Beehive fences are promising elsewhere; a trial near Digya National Park was set up because proof for West Africa was lacking. The Ghana results were not verified. In Kenya, a nine-year study of 26 farms near Tsavo East National Park found that beehive fences turned back on average 76% of elephants over all seasons, and 86% in the peak crop season; a drought in 2017 cut the number of occupied hives by 75% and weakened the fences. Deterrents depend on the species and place, and rarely remove damage on their own. Other low-cost options are guard shifts, early warning calls by phone, moving crops further from the forest edge and growing crops animals dislike; their cost and effect here were not verified.
4. Test a measure fairly. Choose two similar plots. Fence one and leave the other (the control) for one cropping season, record damage in both, and compare. One farm in one season is a story, not proof. Share what you find with farmers and the Division.
5. Support the farmer. Report each incident to the CREMA committee or the Wildlife Division. Never trap, poison or shoot a protected animal. Whether Act 1115 offers any payment for crop damage was not verified; do not promise any. Monitoring that goes beyond logging incidents, by working on causes, is more likely to reduce conflict.

Alternatives to hunting (Level 2) still apply: rearing grasscutters, snails and bees; see the hub's Snail Rearing and Beekeeping manuals. Beekeepers have helped protect forests from fire. Bushmeat rules and the disease warning stay: do not touch or eat animals found dead or acting strangely.

Mangrove restoration programmes

At Sanwoma on the Ankobra, 115 ha were lost, mostly to firewood for smoking fish and building huts. The community and partners restored part of it; 20 ha were replanted in three years, with men digging, women planting, small payments, village savings groups and a by-law banning harvesting within 50 m of the river. Hen Mpoano's AFR100 project aims to plant 200,000 mangrove seedlings over 50 ha in the Greater Amanzule Wetlands. The Level 2 steps (stop the cause, involve women, youth and elders, count survival) are still the base. Level 3 adds site assessment and honest targets.

Costing a restoration (example figures). 5,000 propagules at GH¢0.50 = GH¢2,500; 6 workers for 10 days at GH¢70 = GH¢4,200; boat and fuel GH¢800; tags, tape, data sheets GH¢300; training day GH¢400. Total GH¢8,200. If survival at 12 months is 60%, the cost per surviving seedling is 8,200 ÷ 3,000 = about GH¢2.73. If survival is only 20%, it is 8,200 ÷ 1,000 = GH¢8.20, three times as much. Money spent on site assessment pays back.

Environmental education

A school or community talk changes behaviour only if it is planned and measured.

1. Aim. One thing the audience will do (not "be aware"): "Pupils will tell two adults about the closed season and plant one tree."
2. Audience. Age, language (Fante and English), what they know.
3. Learning outcomes. Three, using verbs you can check: name, explain, do.
4. Activities. Short and active: a walk, a game, a drawing, a role play of the CREMA committee, counting birds. Keep sessions 45 minutes with a break and a move.
5. Safety and inclusion. Adults in charge, one adult to eight children outdoors, accessible routes (Unit 5 note), no touching animals, written consent from parents for school groups.
6. Evaluate. Ask the same three questions before and after (a pre- and post-quiz) and count right answers. A feedback sheet asks: what did you learn, what will you do, what was unclear. Follow up after a month: did the tree get planted?
7. Sustain. A club with a patron teacher, a small calendar of events and an annual celebration.

Climate links

Over 60% of Ghana's coast is exposed to erosion and flooding, and mangroves are fish breeding grounds that also protect the shore. Forests and mangroves hold carbon, so keeping them can pay: Ghana's Cocoa Forest REDD+ programme received World Bank payments for cutting emissions. Carbon payments need large landscapes, formal programmes and accurate measurement; a small community group does not simply "sell carbon". How a small Ghana mangrove project could join a programme was not verified. A Kenyan example shows what is possible: at Gazi Bay, the Mikoko Pamoja community protects 117 ha of mangroves and sells carbon credits through Plan Vivo. From 2014 to 2018 it produced 9,880 credits (one tonne of CO2 each); the money pays a manager and two guards and has bought school books and water pumps. It stays small and simple, and counts only the carbon in the trees, not the soil. Shade trees on cocoa farms add yield and cover. Keep the 10 to 60 m buffer strips on rivers. Teach the simple message: protect what is standing; restore what was cut; measure what you plant.

Field safety for leaders

Supervise safely.

1. Risk assessment. Before each activity list: the hazard (snake, heat, tide, night, tools, boat, people), who might be hurt, how, what controls you will use, and who is responsible. Use a one-page form.
2. Briefing. Aim, route, hazards, roles, emergency plan, phone numbers, turn-back time, "stop work" rule.
3. Team. At least three on night or remote work; buddy pairs; a named first-aider; a head count at start, at every stop and at the end.
4. Communications. Phone with credit and charge; a second phone in the team; an agreed check-in time; someone on land who knows the route.
5. Incident report. For any injury, near miss, theft or threat: what, when, where, who, what was done, what will change. Keep it in the logbook.
6. Training. First-aid training for leaders. The Ghana Red Cross Society runs first-aid training; in 2020, for example, it had an agreement to train two teachers from every school in the Volta Region. Ask the Red Cross, the Ghana National Fire Service or a hospital about a course near you; dates and fees were not verified.
7. Supervising young people and volunteers. Never leave under-18s alone, brief parents, keep records of who came and signed in and out.

Competency standard

Range. One real or mock enterprise: guide service, homestay, tree or mangrove nursery, school programme, or monitoring service. Evidence. Registration checklist with bodies and fees; start-up budget; one-page business plan; payroll sheet.

Choose a legal form

Companies and partnerships also pay yearly: annual return GH¢175, with a late fee of GH¢1,000 (1 to 4 years late) or GH¢2,000 (5 years or more).

How to choose.

• Alone, small, low risk: a business name.
• A few friends sharing the work: a partnership with a written agreement on money, roles, exits and what happens if someone dies.
• Hosting many visitors, or owing large sums, or wanting grants: a company limits what you personally owe, but costs more and needs yearly returns and accounts.
• A community enterprise that shares its surplus with a CREMA: a company limited by guarantee fits the social purpose. A lawyer should draft the rules, because the interaction with the CREMA's status was not verified.
• Many small producers selling together (beekeepers, nursery keepers, craft makers): a cooperative may fit; ask the Department of Co-operatives (not verified).

Registration step by step

1. Choose and check the name. Search ORC for clashes.
2. Register at the Office of the Registrar of Companies (business name, partnership or company) and pay the fee in the table.
3. Tax identity. The Ghana Card PIN is the individual TIN since 1 April 2021; companies get a GRA TIN after ORC registration.
4. Assembly business operating permit from the Sekondi-Takoradi Metropolitan Assembly. The online portal is tcc.stma.gov.gh; fees are in the 2025 fee-fixing resolution, and in Level 2 the unregistered penalty was 30%. Renew by 31 March. Which category and fee suits a guiding or nursery business was not verified: ask the Assembly.
5. Ghana Tourism Authority. The GTA is legally required to register and license tourism enterprises; operating one without a valid licence may lead to closure and sanctions. The enterprises listed include travel agencies, tour companies, hotels, guest houses, hostels and home lodges. A one per cent tourism levy is mentioned; how it is worked out was not verified, so ask the GTA. In 2023 the GTA in Western Region was reported to be acting against unlicensed facilities. Individual guides are trained, registered and licensed by the GTA. An unofficial summary lists the steps: application form and documents, fee, training and exam, 30 to 45 days to process. No separate "ecotourism licence" category was found; an eco-tour operator would likely register as a tour company, and an eco-lodge or homestay under accommodation rules (not verified). Fees, documents and the rules for tourist sites (a regulation on tourist sites is reported but its content was not verified) must be confirmed with the GTA.
6. Wildlife Division. If your business uses wildlife (turtle walks, hunting-free wildlife viewing in a protected area, keeping or breeding wild animals, trading), you need the permissions in Unit 3. Fees were not verified.
7. Other trade licences, only those that apply. The Environmental Protection Authority for anything that disturbs wetlands, mangroves or forest (ask what permit applies; the Environmental Protection Act 2025 (Act 1124) now covers the old Act 917 rules, not verified in detail). The FDA only if you pack and sell food such as honey or dried products. The Ghana National Fire Service fire certificate for premises with guests (details not verified). The Data Protection Commission if you keep personal data about guests (rules not verified). The Energy Commission and GSA do not normally apply to a guide or nursery.
8. Employer registration. Register workers with SSNIT when you hire them.
9. Bank or MoMo business account. Keep owner and business money apart (Unit 6).
10. Insurance. Use only insurers licensed by the National Insurance Commission and verify at nic.gov.gh. Public liability and personal accident cover for visitors and staff is wise on tours; which covers are compulsory was not verified.

Tax at start

• Individuals with a business name. If you are not VAT-registered and your business income is only from that business, you may use the Modified Taxation Scheme: turnover up to GH¢20,000 pays fixed instalments, and GH¢20,001 to GH¢750,000 pays 3% of turnover (or the modified cash basis); you pay by *880# or the MTS app. Professionals, owners of several outlets and partners are excluded. Whether a licensed guide counts as a "professional" was not verified: ask the GRA.
• Companies pay income tax at 25%, with provisional tax each quarter and an annual return within four months of year-end.
• VAT. From 1 January 2026, under the Value Added Tax Act 2025 (Act 1151), VAT is 15% plus NHIL 2.5% plus GETFund 2.5%, 20% in effect; the registration threshold for goods rose from GH¢200,000 to GH¢750,000. For services such as guiding and tours there is no turnover threshold: taxable services must be registered within 30 days of starting. A GRA FAQ page still shows GH¢200,000 and is out of date. Ask GRA whether your service is taxable; seedlings you sell are goods and fall under the GH¢750,000 goods threshold.
• Withholding tax. Customers who are withholding agents may deduct 3% on goods, 5% on works and 7.5% on services, and 8% or 15% on rent, and pay it to GRA by the 15th of the next month. If a hotel pays you and keeps a withholding certificate, file it: it counts against your tax. Ask the GRA whether it applies to you.
• Records must be kept in Ghana for at least 6 years from the end of the year of assessment or VAT period.

Premises and location settings that give good returns

Land. Get a written lease or allocation letter from the landowner or family head, with boundaries, years and rent, and witnesses. For community land, the agreement should be minuted by the stool or family and the CREMA committee. Registration with the Lands Commission and the cost were not verified.

Equipment and start-up budget

A start-up budget lists what you must buy once, and what you must have in the bank to run for the first three months (working capital).

Binoculars were advertised on Jiji Ghana on 7 October 2026 (asking prices, mostly Accra): pocket models from GH¢400 to GH¢8,000, with a 10x50 offered at GH¢450. Trail-camera, canoe and homestay fittings prices were not verified. Use quotes.

Finance the start

Hiring and supervising staff and apprentices

• Labour Act, 2003 (Act 651). A written contract if the job is for six months or more (section 12); a written statement of terms within two months (section 13); 15 working days of paid leave a year (section 20); notice rules (section 17); 12 weeks' maternity leave (section 57); casual workers paid the full minimum for each day (section 74).
• Minimum wage. GH¢21.77 a day for 2026, about GH¢587.79 a month at 27 days.
• SSNIT. Employee 5.5% plus employer 13% of basic salary, 18.5% in all; the employer pays 13.5% to SSNIT within 14 days after month-end and 5% to a private Tier 2 trustee; late payment costs 3% a month.
• PAYE (monthly, 2026 bands). First GH¢588 at 0%; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5%; next 16,000 at 25%; next 30,332 at 30%; above 50,000 at 35%. Deduct the SSNIT 5.5% first. Due by the 15th of the next month. Casual workers 5%. The page says the annual table "took effect Sept 1st, 2026": confirm the start date with the GRA.
• Apprentices. Agree in writing the length, what they will learn, hours, any allowance, safety rules and who is responsible. Do not treat unpaid trainees as free labour. The National Apprenticeship Programme in the 2026 Budget may offer support; the details were not verified.
• Supervising. Brief every day, give clear tasks, check the work, correct in private, praise in public, keep an incident log.

Insurance, safety and compliance

Keep a safety file: risk assessments (Unit 4), first-aid kit list, emergency contacts, staff training, incident log, licence copies and insurance papers. Show your licence numbers to customers, and never claim a licence or permission you do not hold.

Market yourself

• WhatsApp Business is free and offers a business profile, catalogue and automatic greeting and away messages.
• Google Business Profile is free and shows your tours on Google Maps with photos and reviews.
• Signboard and portfolio: a sign at your nursery or meeting point; photos taken with permission, species lists, count charts, planted trees and visitor comments.
• Referrals: hotels, schools, the Assembly, the Ghana Tourism Authority and turtle groups.
• Honesty: never promise sightings, and never advertise turtle "touching" or "holding".

Accessibility

Ghana's Disability Act requires accessible public places and bans job discrimination. Choose short, flat, firm routes at least 1.2 m wide, with seats every 50 to 100 m. Describe what you see for blind visitors, face deaf visitors when you speak, offer a covered viewing point for wheelchair users, and print large-text signs. Include disabled people as guides, nursery workers and data recorders, and ask your Assembly about the disability fund for tools or training.

Competency standard

Range. One month of real or example transactions; a 12-month forecast. Evidence. Books; statements; reconciliation; forecast; community share sheet; grant fund sheet.

See the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2 for the general basics. This unit applies them to a guiding and nursery business and goes further.

The records

Keep records and receipts in Ghana for at least 6 years.

Cash book: a sample page (example figures)

Receive money, write a receipt. Pay money, get a receipt or write a voucher. Enter every day. Add running balances.

Trial-style check. Total in (13,024) minus total out (4,780) equals the closing balance (8,244). Add up each column twice. A match shows the sums are right but not that every entry is correct: a payment put in the wrong place still balances.

The rules behind the books

Assets = liabilities + owner's equity. Debit increases assets and expenses; credit increases liabilities, capital and income. A trial balance checks that debits equal credits but does not catch every mistake. Straight-line depreciation = (cost − end value) ÷ years of use. Small enterprises often report under local small-business rules; the IFRS for SMEs 2025 edition applies from 1 January 2027 where used. Ask a qualified accountant what your enterprise needs.

Separate owner and business money. Pay yourself a fixed amount (drawings or wages), not "whatever is in the wallet". Use a separate MoMo wallet or bank account for the business. Grant money should not mix with sales money (see below).

Costing and pricing

• Direct (variable) costs change with each tour: guides, nest-protection contribution, batteries, transport, snacks.
• Fixed costs do not change with each tour: rent, phone, assistant's pay, signboard, insurance, depreciation.
• Mark-up is profit as a percentage of cost: a 30% mark-up on a GH¢480 cost gives a price of GH¢624.
• Margin is profit as a percentage of price: GH¢144 ÷ GH¢624 = 23.1%. The same price has a 30% mark-up and a 23.1% margin. Do not confuse them.
• Contribution per tour = price − direct costs = 624 − 480 = GH¢144 per walk of 8 guests.
• Break-even (in tours) = fixed costs ÷ contribution per tour. With fixed costs of GH¢1,320 a month (including GH¢100 depreciation): 1,320 ÷ 144 = 9.17, so 10 walks a month to cover fixed costs by walks alone.
• Price to cover idle months. Turtle walks are seasonal (about August to March). Your fixed costs run all year. Spread them with off-season income (nursery, school visits, monitoring work) or a higher peak price.
• Check against the market. Look at what others charge, your costs and your guests' ability to pay. A price that is too low undermines the guides and the programme.

Worked example: November (all figures are examples)

Debtors and creditors

Give an invoice to hotels, schools, NGOs and agents: your name and contact, licence or business number, invoice number and date, what was supplied, price, VAT if registered, due date, and how to pay. Record it as a sale and as a debtor. When paid, write a receipt and cross it off. Review debtors weekly; call at 14 days. A creditor (a supplier you must pay) goes on the creditors list with the due date, and you pay on time to keep trust. An old unpaid invoice is a loan you did not choose to make.

Petty cash

Keep a small float (for example GH¢200) in a box. Every payment has a voucher: date, what for, amount, who. The float is topped up to GH¢200 at the end of the week; the top-up amount equals the vouchers. If the box and the vouchers do not add up to GH¢200, find the difference before you refill it.

Bank and MoMo reconciliation

Each month, match your MoMo and bank book to the statements. Tick off items that agree. List differences: charges not yet in your book, items in your book not yet on the statement. Adjust the book for fees. The adjusted balances must agree. E-Levy has been removed, but network fees and cash-out charges still reduce your balance.

Seasonal cash flow

Turtle tourism peaks between August and March; the rainy months are quiet for walks but busy for planting. A cash-flow forecast lists, month by month, the cash you expect to receive and to pay. It shows when you might run out of money even if you are profitable.

Community revenue sharing

If a CREMA, village or turtle group is part of your enterprise, write down how money is shared before the first visitor pays. Studies of tourism revenue sharing in East Africa found that benefits were often small per person, went to public assets governments should fund anyway, and were captured by elites, while poorer households were left out. A community that is not satisfied with its share loses interest in conservation. No single "correct" percentage was found; the Wechiau Community Hippo Sanctuary in northern Ghana, run by its communities and recognised for balancing community and ecological needs, shows that the model can work but gave no share figures in the sources read.

Rules for fair sharing.

1. Agree in writing (a short sharing rule, minuted and signed by the committee, chief or elder, and the business).
2. Percentages of net or gross receipts, defined clearly. Gross is simpler to check and harder to hide; net is fairer when costs are high.
3. Separate funds: operating costs and wages; community development fund; patrol and monitoring fund; reserve.
4. How shares reach people: by project (school desks, water, clinic), by household, or by role (patrol pay). Put the rule in the plan.
5. Pay into a bank or MoMo account with two signatories, never into one person's wallet.
6. Publish the numbers at least once a year in Fante at a community meeting.
7. Include women, youth and disabled people in deciding the uses.
8. An independent check by someone outside the committee.

Grant accounting

A grant is not income to spend freely. The award letter says what the money is for, the budget lines, reporting dates and whether leftover funds may be carried forward. The method that follows is general fund accounting from vendor guidance, not a Ghana rule; follow your funder's own requirements and ask an accountant.

1. Read the award letter and keep it on file with the budget and dates.
2. Give the grant its own fund in your books: a code, a sheet or a separate account. Record receipts and every expense against the fund. A separate bank account helps but is not always practical; check what the funder requires.
3. Keep proof: receipts, invoices, timesheets, attendance lists with signatures, photos, and bank records.
4. Compare spending to the budget monthly, by line.
5. Tell the funder before you change the budget or the plan; do not move money between lines without approval.
6. Report on time: narrative (what happened), numbers (receipts, spending, balance) and evidence (data from Unit 1).
7. Return or agree the use of any unspent balance in writing.
8. Fees and bank charges are expenses against the fund.
9. Never use grant money for personal or other-business costs.

Tax records and the calendar

Keep sales records, receipts and wage records in a clear order so you can fill in returns easily. Under the Modified Taxation Scheme, track turnover (the total sales before costs) by month against the GH¢20,000 and GH¢750,000 limits. A company keeps accounts for its annual return.

The month-end routine

Do this in the first week of every month.

1. Enter every receipt and voucher in the cash book; chase missing papers.
2. Add up each column twice; check the closing cash against the cash in the box and the MoMo and bank statements.
3. Reconcile MoMo and bank.
4. Update the debtors and creditors lists; call overdue debtors.
5. Count stock (seedlings, polybags, merchandise) and update the stock sheet.
6. Record depreciation for each asset (cost − end value) ÷ life ÷ 12.
7. Write the profit and loss and the balance sheet; check that assets equal liabilities plus equity.
8. Update fund sheets for each grant and the community fund; check against the rule.
9. Pay SSNIT and PAYE by the dates; pay supplier bills.
10. Update the 12-month forecast with real numbers.
11. Back up the books; store papers; sign and date the month's pack.
12. Show the figures to the partners or committee.

Software

A spreadsheet is enough to start. Free options include the Zoho Books free plan (1 user plus an accountant, up to 1,000 invoices a year and revenue under US$50,000) and Wave's free plan. Check the current limits and whether they support cedi accounting before you commit.

Competency standard

Range. Own enterprise or project plan. Evidence. Proposal; partnership MoU outline; loan check; one-page business plan; 12-month cash-flow forecast; pitch.

Quality systems and customer care

• Standards for every service. Write a one-page standard for each: a turtle walk, a mangrove tour, a school visit, a nursery order. Include the group size, safety briefing, what guests may and may not do, what is promised, and how long it takes.
• Checklists. A pre-trip checklist (first aid, water, phones, permits, guest list), a briefing checklist and a debrief form.
• Train and check guides. New guides shadow an experienced guide, then lead under observation, then lead alone. Re-check every season.
• Customer care. Reply to a booking within a day; confirm date, place and price in writing; give a clear safety briefing; follow up with a thank-you and a request for a review. The Google Business Profile shows reviews with your tours.
• Feedback and complaints. A short card or WhatsApp form after each trip: what you liked, what could be better, would you recommend us. A complaint gets a reply within two days, an apology if you were wrong, and a record of what changed.
• Honesty. No sightings guaranteed. Truthful species lists and photos. Display your licence number once you have it.
• Environmental standards. Keep groups small, stay on paths, take away all litter, no feeding wildlife. Track your own footprint: waste, water, fuel, plastic.
• Safety records. Risk assessments, incident log and first-aid refresher dates (Unit 4).

Pricing strategy and growth

• Seasonal prices. Peak-season turtle walks can cost more; add off-season packages (school nature days, mangrove planting for corporate groups, nursery visits) to cover fixed costs (Unit 6).
• Packages. A day trip with a walk, a meal and a nursery visit; a weekend with a homestay; a group rate for 15 or more. Always price every package from its costs.
• Deposits and cancellations. A 50% deposit and a clear cancellation rule protect you from no-shows; write them on the booking form.
• Scaling. Grow only when the cash can carry it. Before adding a guide, a canoe or a second site, work out the extra cost, the extra income, the break-even and how many months until you recover your money. Use the forecast from Unit 6.
• Add services you already half-have: nursery orders for cocoa shade trees; beekeeping and honey; monitoring work for a CREMA, NGO or researcher; school clubs; binocular hire.
• Learn from others. Community sites such as Nzulezu have grown visitor numbers and created jobs, and turtle tourism has helped pay for nest protection. The Wechiau sanctuary in the north is community-managed and has stabilised its hippo population while creating income, according to its partner.

Partnerships, contracts and tenders

Put every important agreement in writing.

Funding proposals

Funders such as the Rufford Foundation support small projects in Ghana such as turtle, elephant and beehive-fence work. The Rufford Foundation (UK) lists four grant stages: a first Rufford Small Grant of up to £7,000, a second of up to £8,000, a Booster Grant of up to £12,000 and a Completion Grant of up to £18,000. Eligibility rules, and the sizes and rules of other funders, were not verified: read each funder's own guidance. A good proposal follows this order.

1. Title and summary. One paragraph: the problem, your action, the result and the cost.
2. Problem and need. Local facts with sources and your own data from Unit 1.
3. Objectives and results. SMART: specific, measurable, achievable, relevant, time-bound. For example, "By December 2027, survival of 3,000 mangrove seedlings will be at least 60% at 12 months."
4. Activities and timeline. A table of who does what and when.
5. Who benefits and how women, youth and disabled people take part.
6. Monitoring and reporting. Indicators, methods, who, when (Unit 1).
7. Budget. Every line with quantity, unit cost and total, with a note of how you estimated it. Include administration honestly. See the grant sheet in Unit 6.
8. Risks and how you will manage them (weather, theft, conflict, delays, fuel price).
9. Sustainability. What continues after the grant, and how it will be paid.
10. Partners and permissions. Letters from the CREMA, the Division, the landowner and the Assembly.
11. Your organisation. Registration, bank account, last year's accounts, people and past work.
12. Attachments. Map, work plan, CVs, letters.

Tips. Keep it short and clear. Check the funder's rules (eligible costs, page limits, deadlines). Never copy someone else's text. Never promise more than you can deliver. Keep a "no": ask what to improve and try again.

Record-keeping for loans and grants

Lenders and funders want to see: your registration papers and TIN, 12 months of bank or MoMo statements, your cash book and the last profit and loss and balance sheet, your forecast, a list of assets, a debtor and creditor list, tax and SSNIT payment proofs, and a clear business plan. Keep them in one folder, paper and digital, updated every month. Keep records for at least 6 years.

Finance and support to know

Succession and ethics

• Succession. Train a second guide for each key task, write down your methods and contacts, keep a list of keys, passwords and accounts held by two people, and decide who runs the business if you are ill or die. For a CREMA enterprise, elections and handovers should be on the calendar.
• Ethics. Never offer to show hunting, handle turtles or eggs or enter a protected area without permission. No bribes. No false claims. Pay fair wages. Share benefits as agreed. Treat visitors and neighbours with respect. Report crime safely. Do not exploit children or sacred sites. Protect personal data. Be open about conflicts of interest: if your cousin supplies your seedlings, say so and compare prices.
• Do no harm. If your business causes more disturbance than benefit, change it. A nest on a beach that becomes a crowded tourist attraction has been damaged.
• Look after yourself. A leader who burns out helps nobody. Take rest and share the load.

Business ideas and ingenuity

Capstone: the one-page plan and 12-month forecast

Present to a panel (an assessor, an experienced business person and, if possible, a representative of a CREMA, the Assembly or the GTA).

One page must show: the name and legal form; the service and customers; the place; the price; the start-up cost and how you will finance it; the permits and licences needed with their status; the team; the risks; the benefit to conservation and the community; a monitoring indicator that shows the benefit; and the three biggest numbers (start-up cost, break-even tours or sales per month, expected yearly profit).

Twelve-month cash forecast must show monthly cash in and out, running balance, the lowest month and what you will do about it.

Ten-minute pitch. Two minutes on the need; three on the plan; three on the numbers; two for questions. Be ready to answer: Why this price? What if the first season is half of what you expect? Who owns the data and the money? What happens if you are ill?

1. Why do you need a baseline and a control in a monitoring plan?
2. Why must you write down the GPS datum?
3. Calculate the RAI for 9 detections in 300 camera-nights.
4. Why can a camera rate not tell you how many animals there are?
5. Who decides whether a turtle nest may be moved, and may a trainee do it?
6. Name three things a community patrol must never do.
7. What are the main open items about Act 1115 that you must confirm with the Wildlife Division?
8. Name three things a CREMA constitution should cover.
9. Why target survival of mangrove seedlings rather than the number planted?
10. In the Modified Taxation Scheme, what is charged on turnover between GH¢20,001 and GH¢750,000?
11. Calculate the break-even number of tours: fixed costs GH¢1,200 a month; price GH¢600; direct cost GH¢450 per tour.
12. Name three steps you take when you receive a grant.

Best next reads: the full text of Act 1115; the Wildlife Division and Forestry Commission; the Ghana Tourism Authority; the Gazette for any new regulations; GEA Business Advisory Centres; Hen Mpoano and the turtle groups at Cape Three Points; the Mangrove Action Project's five-step guide; the SMART partnership and QGIS training pages; and the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2.

What this module does not cover: hunting, handling or rescuing wildlife, tagging animals, moving turtle nests or eggs, working in a protected area without written permission, boat and canoe safety, the Act 1115 regulations and fees (ask the Wildlife Division), current guide and tourism-enterprise licence fees (ask the Ghana Tourism Authority), public procurement rules, carbon-credit project design, and statistical modelling such as occupancy (ask a researcher).

Every source used in this manual is listed, with links, in the Teacher Copy.