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  1. 1. i CATHOLIC UNIVERSITY COLLEGE OF GHANA, FIAPRE FACULTY OF ECONOMIC AND BUSINESS ADMINISTRATION (EBA) REVENUE GENERATION BY LAWRA DISTRICT ASSEMBLY IN THE UPPER WEST REGION OF GHANA NIBER, EMMANEL MAXWELL JULY 2016
  2. 2. ii CATHOLIC UNIVERSITY COLLEGE OF GHANA, FIAPRE FACULTY OF ECONOMIC AND BUSINESS ADMINISTRATION (EBA) REVENUE GENERATION BY LAWRA DISTRICT ASSEMBLY IN THE UPPER WEST REGION OF GHANA BY NIBER, EMMANEL MAXWELL A LONG ESSAY SUBMITTED TO THE FACULTY OF ECONOMIC AND BUSINESS ADMINISTRATION IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF THE BACHELOR OF SCIENCE DEGREE IN ECONOMIC AND BUSINESS ADMINISTRATION [ACCOUNTING OPTION] JULY 2016
  3. 3. iii DECLARATION Student’s Declaration: I, hereby declare that, except for references to other people’s work which have been duly acknowledged, this research project consist of my own work, and that no part has been published, nor presented for any degree elsewhere. Signature:……………………… … Date……………………………… Niber, Emmanuel Maxwell Supervisor’s Declaration: I, hereby declare that the preparation of this research project was in accordance with the quidances on supervision of long essay laid down by the catholic university college of ghana, fiapre. Signature:…………………………… Date………………………………… Mr. James Bright Nyarkoh (M.Phil)
  4. 4. iv DEDICATION This research project is dedicated to my university, the catholic university college of Ghana- Fiapre and my lovely wife, Mrs. Susan Dery
  5. 5. v ACKNOWLEDGMENTS I would like to thank my supervisor, Mr. James Bright Nyarkoh (M.Phil.), for his support and guidance throughout this process. He was special for his unwavering commitment, encouraging words, and determination to see me through to the end. His mentorship helped me turn what seemed at times to be impossible to possible. He was my greatest lecturer to whom I will be forever grateful. I would also like to thank my good friends, in particular Mr. Fatawu Babugu and Mr. Nurien , for supporting and informing this research. They were my mentors and colleagues for encouraging me throughout this long essay. I am particularly grateful to Alhaji Bawa Seidu and Hon. Paschal B. Dere. They took a chance on me by giving me the opportunity to study whiles working. They have been incredible bosses and coach. I also wish to thank the Catholic University College of Ghana (Fiapre), who made possible this opportunity for study. I wish to thank my parents, my family, and my friends for serving as a support system for me. I am especially grateful for the love and support of my wife, Susan, and children, Sandell, Morin, and Shenell , throughout this long journey. They never gave up on me and they never let me give up on myself. Their support and patience has been paramount to my success.
  6. 6. vi TABLE OF CONTENT TITTLE PAGE........................................................... ERROR! BOOKMARK NOT DEFINED. DECLARATION ...........................................................................................................................III DEDICATION.............................................................................................................................. IV ACKNOWLEDGMENTS ..............................................................................................................V LIST OF ABBREVIATIONS....................................................................................................... IX LIST OF TABLES........................................................................................................................ XI LIST OF FIGURES .....................................................................................................................XII ABSTRACT................................................................................................................................XIII CHAPTER ONE: INTRODUCTION............................................................................................. 1 1.1Background of the Study ........................................................................................................... 1 1.2 Statement of the Problem.......................................................................................................... 2 1.3 Objectives of the Study............................................................................................................. 3 1.4 Research Questions................................................................................................................... 3 1.5 Significance/ Justification of the Study .................................................................................... 4 1.6 Scope and Limitation of the Study............................................................................................ 4 1.7 Organization of the Study......................................................................................................... 5 CHAPTER TWO: LITERATURE REVIEW................................................................................. 6 2.1 Introduction............................................................................................................................... 6 2.2 Legal, Institutional and Administrative Arrangements of Revenue Generation in Local Government..................................................................................................................................... 6 2.3 The Factors That Determine Revenue Mobilization................................................................. 8 2.4The Bottlenecks and Short Comings of the Internally Generated Revenue in local government ....................................................................................................................................................... 12 2.5 The Relationship between Revenue and Development .......................................................... 13 2.6 The Theoretical Framework for Fiscal Decentralization ........................................................ 15 2.6.1 Arguments for Fiscal Decentralization ................................................................................ 17 2.6.2 Arguments against Fiscal Decentralization ......................................................................... 19 2.6.3 The Dynamic of Fiscal Decentralization: The Case of Ghana ............................................ 22
  7. 7. vii 2.7 Empirical Framework ............................................................................................................. 24 2.8 Institutional Framework.......................................................................................................... 26 CHARPTER THREE: METHODOLOGY................................................................................... 29 3.1Introduction.............................................................................................................................. 29 3.1.1Profile of the Study Area ...................................................................................................... 29 3.2 Research Design...................................................................................................................... 30 3.3 Study Type .............................................................................................................................. 31 3.3.1Study Variables..................................................................................................................... 31 3.3.2Study Population................................................................................................................... 31 3.4 Sample/ Sampling Technique ................................................................................................. 32 3.4.1 Sampling Frame ................................................................................................................... 32 3.4.2 Sample Size.......................................................................................................................... 33 3.5 Data Collection Methods ........................................................................................................ 33 3.5.1 Secondary Data .................................................................................................................... 33 3.5.2 Primary Data ........................................................................................................................ 34 3.6 Data Analysis Methods ........................................................................................................... 34 3.7Ethical Consideration............................................................................................................... 34 CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION .......... 35 4.1Introduction.............................................................................................................................. 35 4.2Presentation and Analysis of Data ........................................................................................... 35 4.2.1Sex of Respondents............................................................................................................... 36 4.3 Revenue Mobilization:............................................................................................................ 37 4.3.1 Sources of Revenue for the Lawra District Assembly......................................................... 38 4.3.2 Challenges/Problems with Revenue Mobilization............................................................... 40 4.3.3 Reasons accounting for the high rate of tax evasion in the district ..................................... 41 4.3.4 Strategies to Increase Revenue Mobilization....................................................................... 45 4.3Accounting Reporting Procedures ........................................................................................... 46 4.4The relation of IGF to infrastructure Development in the District .......................................... 48 5.0 Introduction............................................................................................................................. 53
  8. 8. viii 5.1 Summary of findings............................................................................................................... 53 5.2 Conclusion .............................................................................................................................. 55 5.3 Policy Implications and Recommendations............................................................................ 55 REFERENCES ............................................................................................................................. 58 APPENDIX................................................................................................................................... 62
  9. 9. ix LIST OF ABBREVIATIONS ADB - Asian Development Bank DA - District Assemblies DPF - Decentralization Policy Framework DACF - District Assemblies Common Fund DMTDP - Medium Term Development Plans DPF - Decentralization Policy Framework DCE - District Chief Executive District DCD - District Co-ordinating Director Legislative DPCU - District Development Planning Unit FOAT - Functional and Organizational Assessment Tool IGFs - Internal Generated funds LI - Legislative Instrument MFEP - Ministry of Finance And Economic Planning MLGRD - Ministry of Local Government and Rural Development MMDAs - Metropolitan/Municipal/District Assemblies MTEF - Medium Term Expenditure Framework MTDP - Medium Term Development Plans NDAP - National Decentralization Action Plan NTR - Non-Tax Revenue
  10. 10. x OECD - Organization for Economic Co-operation and Development PNDC - Provisional National Defense Council SDGs - Sustainable Development Goals SMDCs - Sub-Metropolitan District Councils WB - World Bank UZTACs - Urban/Zonal/Town/Area Councils UCs - Unit Committees
  11. 11. xi LIST OF TABLES Table 4 1Sex of Respondents.................................................................................................... 38 Table 4 2Categories of respondents……………………………………...................................39 Table 4 3 Sources of Raising…………………………………………………………………39 Table 4 4 Challenges Facing the District Assembly in Attempt to Raise Revenue……………41 Table 4 5 Reasons accounting for the high rate of tax evasions in the district………………..43 Table 4 6Rate the contribution of IGF to infrastructure development in the Lawra District….44 Table 4 7 Factors Influence the Setting of Revenue Target for the Assembly……………….. 45 Table 4 8 Source Of Funds That Contributed Significantly to Development of the District….46 Table 4 9 How Challenges Are Resolved……………………………………………………. 47 Table 4 10 Conversant with Accounting Reporting Procedures………………………………48 Table 4 11Control in the Administration of IGF………………………………………………49 Table 4 12: IGF Funding Projects …………………………………………………………….50 Table 4 13 Showing Level of Satisfaction of Projects executed Under IGF…………………..51 Table 4 14Receipt (IGF) for the period of 2005 to 2015……………………………………..52 Table 4 15 Lessons and Recommendation for increase in IGF in the District………………...53
  12. 12. xii LIST OF FIGURES Figure 2.1 Organogram of the Local Government System at the District Assembly Level….28 Figure 3.2: Map of Lawra District……………………………………………………………..32 Figure 4.3Length of service at Lawra District Assembly by Respondents………..…………40 Fgure 4.4 Reasons for high rate of tax evasions…………..…………………………………...43 Figure 4.5 IGF for the period 2005 to 2015…..……………………………………………..…52
  13. 13. xiii ABSTRACT Revenue generation is the nucleus and the path to modern development. Thus, this study assessed the effect of internal revenue generation on infrastructural development. The research methodology entailed the use of survey research design and purposive sampling method to select respondents from staff of the Urban and Town Area Council involved in revenue collectors, Heads of Departments at Assembly, tax payers and assembly members in Lawra District. Questionnaires and statistical data were instruments used for the study. Descriptive and inferential statistics were the statistical tool used for the analysis. The descriptive statistics and the inferential statistics involved the use of SPSS, which is to show the direction of relationship between variables in the study and to show the scale for the data. The study evaluated empirically a simple model of the links between IGF and infrastructure growth from the grass root level. The major finding is that revenue received by the local government actors is expected to stimulate the caused a noticeable (infrastructure) growth at the grass root level. The major policy conclusion is that internally generated revenue has not made significant contribution to infrastructural provisions in the local government areas, the study have recommended mobilization of more revenue at MMDAs level since internally generated revenue has direct influence on infrastructural development.
  14. 14. 1 CHAPTER ONE: INTRODUCTION 1.1Background of the Study The framers of the 1992 Ghana’s constitution in the true sense of democracy in chapter 20, Article 240 -256 dealt with Decentralization and Local Government. This is an administration that brings government and governance closer to the people. The MMDAs in the constitution was seen as a laboratory of democracy and also the principal agent for advancing the cause of equal opportunity, redistribution of wealth and poverty reduction among other things. It was thus the vehicle for decentralization. Local government usually provides administrative, fiscal, and other public services and amenities to local residents. Although the decentralization process has been regarded by many as a basic underpinning tool for national democracy and development, district assemblies are ill fitted to resist any encroachment on its powers by the central government(Darison, n.d.). In Ghana, MMDAs are partners to the central government in the national development and as partners they are required to generate enough Internal Generated Funds (IGFs) to enable them carry out development projects. The revenue generated internally is used to support the statutory District Assemblies Common Fund (DACF) to provide infrastructural development and services to the people. It is the responsibility of MMDAs to provide municipal and other services as well as maintaining law and order, all which require enough financial capital and internal revenue mobilization is therefore paramount.(Atakpa, Ocheni, & Nwankwo, 2012) Over the years, local governments have been experiencing budget deficits year on year. The governments of Ghana and its MMDAs have consistently spent more than they are able to generate as revenue. This bad financial situation is further aggravated by the prevailing inflationary situation in the country which erodes the value of funds available to render essential
  15. 15. 2 social services to the people. Development is highly associated with fund, which is needed to plan, execute and maintain infrastructures and facilities at the district assembly level.(Alade, 2015b) This is the basic reason why development is skeletal within some district assemblies in Ghana especially rural assemblies like the Lawra District Assembly. This view was somehow collaborated in the report of the 2015/2016 composite budgets. It illustrated poor data base on revenue/ratable items, inadequate qualified revenue collectors, inadequate and poor marketing facilities, high rate of tax evasion, inadequate logistics to promote education on the need to pay taxes, inadequate revenue mobilization capacity and weak tax/revenue collection mechanism as the major problems of the district revenue generation.(Faguet, 2004) Hence this research examines the trends, role and contribution of revenue generation for development expenditure of the district in the broader framework of fiscal decentralization program in Ghana. 1.2 Statement of the Problem Internal revenue generation has been one of the major challenges for all Local Governments areas in Ghana. Local Government relied on central generated revenues which were hardly sufficient to meet their needs. This led to slow pace of infrastructure development in Local Government Areas, especially in rural districts. MMDAs requires finances to perform its statutory assigned responsibilities. While revenue from the central government is certain, though actual amount may not be determinedly certain, that of internally generated revenue is always fraught with myriads of problems, resulting in meager collections by rural district assembles. However upon studying the trends of internal revenue mobilization and local infrastructure development, it is difficult to quantify how IGF have influence total infrastructure development
  16. 16. 3 of MMDAs. Indeed, if Ghana is to achieve her desired goal of a full middle income country and possibly meet the Sustainable Development Goals (SDGs) target 17.1, the issue of internal revenue generation must be addressed squarely. Given the tightness in central Government budget and the inadequate funds from donor agencies, especially that Ghana is a lower middle income country, it has become necessary for the assembly to find ways and means of improving its revenue generation in order to meet the higher levels of their infrastructure developmental needs. However, in the review of literature, it has been observed that very little study has been done to expose and explore the relationship between internal revenue mobilization and infrastructure development at local government level with a view of understanding the relationship between IGF and infrastructure growth at the MMDAs level. Thus there is a knowledge gap and this research seeks to fill this knowledge gap 1.3 Objectives of the Study The general objective of the research is to understand the relationship between IGF and infrastructure growth (development) at the local government level. Specific Objectives 1. To examine legal, institutional and administrative arrangements of IGF within the local government sector 2. To examine factors that determine revenue mobilization within the local government sector 3. To identify bottlenecks and short comings of IGF within the local government sector 1.4 ResearchQuestions
  17. 17. 4 The study seeks to find answers to the following questions: 1. What are the legal, institutional and administrative arrangements for IGF within the local government sector? 2. What factors determine IGF within the local government sector? 3. What are the bottlenecks and short comings of IGF within the local government sector? 1.5Significance/ Justification of the Study There are several research studies in the field of revenue generation within the local government level, however, little is known about the relationship between IGF and decentralized local infrastructure development. So, in view of this poor research based on the relationship between revenue generation and infrastructure development and lack of knowledge existing in this field, the research work is virtually to unveil the inherent bottlenecks and short comings of internal generated funds and also to identify the legal, institutional and administrative arrangements in revenue generation within MMDAs. This study will reveal a clear picture about the existing relationship between IGF and decentralized local infrastructure development, so as to provide insights for local government managers as they attempt to increase revenue and providing satisfactory infrastructure development in their local government areas. 1.6 Scope and Limitation of the Study The study is going to use a case study with the Lawra district as a point of reference. The study will be considering revenue records for a period of ten (10) years with 2005 as a reference year. This is as a result of the numerous challenges that are faced in attempts of addressing the
  18. 18. 5 infrastructure developmental needs of the citizenry at the MMDAs level. The study anticipates difficulties in accessing records of revenue of the district and this will however be overcome through the use of persuasive and lobbing skills of the researcher. I also anticipate the need for more time to carry out this research. 1.7 Organization of the Study This study has been organized in five chapters. Chapter one introduces the background to the work and provides discussions on the problem statement, research objectives, research questions and hypothesis, significance of the research, scope and limitation of the study. Chapter two reviewed relevant literature from different sources, describe the theoretical framework governing the study, provides summary of empirical findings as they may apply in the study and also provided relevant institutional framework of the study. In Chapter three the research methodology adopted for the study is being discussed. The chapter four highlights on the research data collected and the analysis, presentation and discussions made. The summary, recommendations, and conclusion for the entire study will be presented in Chapter five.
  19. 19. 6 CHAPTER TWO: LITERATURE REVIEW 2.1 Introduction This section of the research study provides detailed synthesis analysis of relevant literature on the legal, institutional and administrative arrangements that exist within the local government area for internal revenue generation. Next, I will talk about the literature on the factors that determine revenue mobilization, and to discuss common findings among research studies on the bottlenecks and short comings of the internally generated revenue and also on the relationship between IGF and infrastructure development. However, for the purpose of this study the literature review chapter would further be analyzed in three levels. The first level would look at describing the theoretical framework governing the study, the second level will provides summary of empirical findings as they may apply in the study and the last level will provide relevant institutional framework for the study. 2.2 Legal, Institutional and Administrative Arrangements of Revenue Generation in Local Government The 1992 Constitution, which marked the transition to multi-party democracy at the national level, endorsed the 1988 reforms. It consolidated the aim of decentralization within the overall context of a liberal democratic constitution, yet essential democratic elements remained compromised, especially through the retention of presidential appointments and non-partisan local elections. The objective of decentralization was laid out unambiguously in Chapter 20, entitled ‘Decentralization and Local Government’ It states emphatically that: “Local government and administration ... shall ... be decentralized” (Article240 [1]), and that the “functions, powers,
  20. 20. 7 responsibilities and resources should be transferred from the Central Government to local government units” (Article 240[2]). The autonomous role of local government, with discretionary powers at the local level, was inferred by the provision that: “measures should be taken [by Parliament] to enhance the capacity of local government authorities to plan, initiate, co-ordinate, manage and execute policies in respect of matters affecting local people” (Article 240[2][b]) The principles of participation in local government and downward accountability to the populace was emphasized by the statement that: “To ensure the accountability of local government authorities, people in particular local government areas shall, as far as practicable, be afforded the opportunity to participate effectively in their governance” Article 240[2][e]. Indeed, the democratic intent in the decentralization provisions is made explicit in another section of the Constitution which states that the: “State shall take appropriate measures to make democracy a reality by decentralizing the administrative and financial machinery of government to the regions and districts and by affording all possible opportunities to the people to participate in decision- making at every level of national life and in government” (Article 35[6][d]). All districts are therefore required to prepare District Medium Term Development Plans (DMTDP). These plans were link to the Medium Term Expenditure Framework (MTEF) as a public sector budgeting system. The district budgets show the policy intent of the local government authority and how to finance it. It serves as a tool for allocating financial resources for the implementation of the district plan and as such link to the achievement of the objective of the plan. Local Government finance provisions are defined in Article 245 and 252 of the 1992 Constitution and Section 34, Part VII and Part VIII of Act 462, MMDAs service delivery responsibilities were financed from three main sources that includes IGF(Ahwoi, K. 1999).
  21. 21. 8 IGF are collected through the process of assigning areas and identifying revenue collectors. These revenue collectors are issued the following items: a ledger, a daily report book and identification card. In the discharge of their duties, the following procedures are observed for the collection of revenue: the appropriate serial numbers of ratable persons are checked, appropriate ledger sheet used, and after collection is done, the collector returns the ledger together with the daily report, collections and identification cared to the senior collector. The senior collector then, check each of the amount collected to ledger to see whether the correct amount has been collected. S/he then reviews the daily reports sheet for details of not available rate payers, defaulters, and other relevant matters that are indicated in the ledger. Finally, the revenue head carries out a final check of all ledger books and pass them to the appropriate progress sheet for subsequent forwarding to the finance officer and update of his register(By et al., 2004) The administrative capacity and credibility of local government to provide effective services, often determines whether local citizenry will support tax efforts. This includes the system and human capacity to develop and manage public resources, to work in a more open and transparent environment and to encourage and enforce compliance.(Kwarteng, 2011) 2.3 The Factors That Determine Revenue Mobilization The factors that determine revenue collection from internal sources is important for a number of reasons. In the first place, IGFs reduce pressure on Central Government and reliance on donations. It also sustains service delivery and autonomy of Local Government, IGF is a determinant factor in the allocating DACF and lastly, it is used for regulating business establishment in MMDAs. It must however be easy to administer locally, imposed solely on local residence and does not raise problems of harmonization or competition among sub national
  22. 22. 9 governments or between sub national and national government. In most developing economies, the only major revenue source usually seen as passing these stringent tests was the property tax and perhaps a secondary role for user fees. This conclusion fits in well with the reluctance of most central governments to provide local government access to more lucrative sales or income taxes. Local governments almost everywhere are thus urged to make more use of property tax, and criticized when they do not so enthusiastically.(Adu-gyamfi, 2014) Good local taxes should in principle satisfy two main criteria. First, they should provide sufficient revenue for the richest local units to be essentially fiscally autonomous. Second, they should clearly impose fiscal responsibility on MMDAs. The simplest and probably best way to achieve this goal was by allowing those governments to establish their own tax rates with respect to at least some major taxes.(Asuquo & Effiong, n.d.) Other factors to be considered include the legal and policy framework, and socio-cultural traditions that indicate preferences or priorities and ability to pay. Another important factor that must be highlighted is administrative systems, capacity and credibility of local authorities. The local government framework enables revenue mobilization locally to happen. The critical issue is that the legal and policy framework ensures and provides local government the authority to mobilize and manage their revenue, and realigns the political and institutional framework at local and national levels to support this. The basic financial pillars of the system of decentralization identified include the following(“REVENUE MOBILIZATION AND ITS IMPACT ON THE DEVELOPMENT OF DISTRICT ASSEMBLIES : THE STUDY OF KPANDO MUNICIPAL,” 2012):
  23. 23. 10 Establishing a central – local grant systems – this recognizes that local authorities need additional financial resources to carry out their existing and expected future responsibilities. Mobilizing local revenues – this involves effective mobilizing of existing sources of local revenues, from business licenses and service fees and rents to the local government as well as property tax. Improving local financial management systems – this involves strengthening the ability of local governments to more effectively manage their revenues, expenditures and budget execution. In the long run, effective management capacity for local government has to be created, strengthened and maintained for sustainability purposes. Socio – cultural traditions in an MMDA affect the sense of empowerment and inclusion of local peoples. The sense of participation can also galvanize the citizenry to actively contribute with high compliance levels in local taxes and fees and, in some cases, partnerships and volunteerism to achieve local goals. A favorable policy environment, therefore, enables and supports local government ability to develop and implement a strategy for revenue generation through business licenses and property taxes. If this does not exist, then efforts must be directed to create and maintain such an environment that will support effective implementation and enforcement. These include a well- designed administrative system for revenue management, developing the tax base, valuation/classification, rating, assessment and billing, collection and enforcement.(“GOVERNMENT OF GHANA MINISTRY OF LOCAL GOVERNMENT AND
  24. 24. 11 RURAL DEVELOPMENT DRAFT DECENTRALIZATION POLICY FRAMEWORK Theme : Accelerating Decentralization and Local Governance for National Development,” 2010) The sources of local revenue differ from one local government to the other. However, the Local Government Act, 1993 (Act 462) requires every Assembly to maintain a detailed list of its internal revenue sources and in addition keep relevant information on total potential collectable revenues. The traditional sources of MMDAs revenue items as listed on Schedule Six of Act 462. In addition, the following criteria are important considerations that the Assemblies factor in deciding on revenue sources in their area of operation. One, the adequacy of the revenue source should be considered. The identified revenue source should be capable of yielding substantial revenues. This was because small revenue sources are expensive in terms of expenditure on collection and effort (FOAT/DDF Training, 2010). Next was the elasticity of the revenue source. The identified revenue sources should be capable of yielding additional revenues to respond to the increasing demand for services from the community over time. Further, equity and administrative capacity of the source are considered. Taxes charged by the Assemblies should be based on fairness and the ability of each taxpayer to pay. Also, the cost, effort and time involved in administering a particular revenue source should not be more than the revenues collected. Other factors to consider in deciding on a revenue source are the political acceptability of the revenue source, the economic impact on the propensity of taxpayers to work, save, consume or invest and the tax base coverage(Crawford, 2009).
  25. 25. 12 2.4The Bottlenecks and Short Comings of the Internally Generated Revenue in local government The Assembly was permitted by an Act of Parliament to retain and utilize a percentage of their Non-Tax Revenue (NTR). The proportion of NTR retained by the Assembly was what was referred to as Internally Generated Fund (Kwarteng, 2011). Findings are of a number of constraints and limitations on democratic local governance in Ghana. These are grouped and discussed here in four clusters, issues of local government autonomy, of fiscal independence, of district-level capacity, and of inclusion and participation.Despite adherence to the rhetoric of decentralization, the political commitment of national governments to the devolution of power to local authorities was often limited, disinclined to lose power themselves(Fjeldstad, 2006). In Ghana, it is evident that the autonomy of local government was compromised and undermined in a number of ways, indicating that central government control remains very real. Nkrumah (2000) argues these influences are maintained through a number of processes: presidential appointments, non-partisan elections, administrative control and fiscal control. A particularly significant means of restricting local government autonomy was through central government purse stringing(Darison, n.d.). Local authorities are not completely dependent on central government and do themselves have some revenue-raising powers. Such local taxation is limited, however, with Nkrumah (2000: 61) commenting that the “lucrative tax fields” (for example, income tax, sales tax, import and export duties) all belong to the centre, while local government have access only to “low yielding taxes such as basic rates and market tolls”(Shoup, 2004).
  26. 26. 13 Given the extensive responsibilities, it was generally recognized that MMDAs financial position is weak. Local government has little fiscal independence, remaining overwhelmingly dependent on central government for its financial resources, with limited revenue raising ability. Oyugi (2000: 12-3) suggests that the dependence of local authorities on central government funding leads to a loss of operational autonomy, with local initiatives undermined. The establishment of the DACF was certainly an advance in this respect, providing a constitutionally guaranteed minimum, though the figure of five per cent would seem inadequate. Yet we are also reminded that central government directives determine 75 per cent of expenditure. Greater autonomy still would stem from the ceding of greater revenue-raising powers, but the likelihood of such fiscal reforms was slim(Adu-gyamfi, 2014). Overall, it appears that central government has been more willing to share its responsibilities with local government than to share its revenue. The consequence of a fiscal crisis for local government, perhaps generated by central government, would be an inability to deliver public services in line with new responsibilities, in turn undermining the MMDAs legitimacy in the eyes of the local electorate. Any notion of popular control is undermined by the truism that “he who pays the piper, calls the tune”, with MMDA responding less to local taxpayers and more to the requirements of central government(“REVENUE MOBILIZATION AND ITS IMPACT ON THE DEVELOPMENT OF DISTRICT ASSEMBLIES : THE STUDY OF KPANDO MUNICIPAL,” 2012). 2.5 The Relationship between Revenue and Development With regards to the MMDAs; revenue mobilization involves the increase in assets of governmental funds that do not increase liability or recovery of expenditure. This revenue is
  27. 27. 14 obtained from taxes, licenses, fees, permits etc. In simple terms, Revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers(Adu-gyamfi, 2014). Revenue mobilization is the act of marshaling, assembling, and organizing financial contributions from all incomes accruing from identifiable sources in an economic setting. Olowu&Wunsch, (2003) stated that sound revenue system for local governments is an essential pre-condition for the success of fiscal decentralization(Adu-gyamfi, 2014). Oates (1998) adds that local revenue mobilization has the potential to foster political and administrative accountability by the empowering communities. Revenue generation has been defined as the process of acquiring revenue through investments that bring returns, while revenue mobilization is also defined as the use of available resources to harness revenues that are by law to be paid by citizens, corporate institutions and quasi-governmental organizations on their operations(Adu-gyamfi, 2014). Kessey& Gunter (1992) stipulated that principally internal revenue mobilization is made up of two aspects, which are policy formulation and administration. With regard to policy formulation, it deals with the physical goal determination and formulation of laws and rules for the attainment of such goals. The administration on the other hand deals with the executions of the physical policies formulated. Though equally important in revenue mobilization, policy formulation and administration do not receive equal attention both in theory and practice. The need for aggressive internal revenue mobilization by MMDAs has become very essential in view of the fact that local authorities have the responsibility to provide services to their respective geographical areas(Adu-gyamfi, 2014).
  28. 28. 15 The Cambridge dictionary online define development as the process in which someone or something grows or changes and becomes more advanced. A location with good road network will haven every access to the coming and going out of the local government’s cars and people, if they get to the local government and see good wads, pipe-borne water, hospitals, schools etc. they may decide to stay. This will increase the number of people and business that will be paying tax and that will definitely increase the revenue generation because more people will be paying tax, if the government can provide good infrastructure for the local government, there will be more business and people will see reasons to pay tax. Eg. Provision of clean water for the people in the local government area, Construction of good roads for easy movement of transportation, Provision of a well-equipped health centre in the community to reduces the death rate of the people, Provision of educational infrastructure in the community to reduce the level of illiteracy in the society and the Stability of electricity in the community(Toyin, 2015). 2.6 The Theoretical Framework for Fiscal Decentralization This study examines the theory behind fiscal decentralization and suggests the reasons for its renewed popularity. Fiscal decentralization provides promise for local governance in developing economics and encourages sub national governments to assume additional responsibilities. However, special attention must be given to implementation issues, especially methods of dealing with fiscal inequities. The “proper” distribution of tax authority and expenditure responsibility is an extremely complex issue. Economists generally focus on issues of efficiency and equity, while public administration and political science scholars tend to focus on distribution of powers,
  29. 29. 16 responsiveness and accountability, and tax competition and coordination. Economist Richard Musgrave’s framework for analyzing roles or functions is widely accepted(Kee, n.d.). The Stabilization Function involves the role of tax and spending policies and monetary policy in managing the overall level of economic activity. It is widely agreed that this macroeconomic function should be assigned to the national government. This suggests that the national government must have a broad-based tax suitable for this role. However, Oates’ (1993) analysis of 58 countries demonstrated a positive relationship between economic growth and fiscal decentralization, suggesting some role for local governments, especially infrastructure development(Development, 2006). The Distribution Function involves the role of government in changing the distribution of income, wealth or other indicators of economic wellbeing to make them more equitable than would otherwise be the case. The case for assigning this function to the national government rests on two assumptions: 1) that the national government’s broad taxing powers can more easily redistribute income; and 2) that the ability of taxpayers to move from one jurisdiction to another to take advantage of more attractive spending and taxation policies weakens local government’s ability to “soak the rich and redistribute to the poor.” The case for regional and local redistributive policies rests on the fact that sub national levels of government provide the services most used by low income families. However, most economists view the national role as primary(Livingstone & Charlton, 2001). The Allocation Function is government’s role in deciding the mix of public and private goods that are provided by the economy or by government. Each level of government may be more efficient in delivering certain governmental goods and services. The superiority of the national government in delivering national defense or national health research is obvious as is the
  30. 30. 17 likelihood that certain services such as fire and police protection are more suitable for local government. In attempting to match local revenues and expenditures in the allocation process, economists are concerned about efficiency, vertical imbalances (mismatches between revenues and expenditures), horizontal equity (fiscal capacity among regions), externalities (spillovers), and tax exportation. Additional public management concerns have to do with overlapping of taxes and roles, and responsiveness and accountability for service delivery(Edogbanya, Sule, & Sule, 2013). This framework is most helpful in thinking about which taxes are levied at each level of government and the total tax authority of each level. A commonly cited public finance principal is “finance should follow function.” If certain expenditure roles are assigned to a level of government, that level must have the resources to meet those responsibilities. Taxes are the principal source of “own-source” revenue for governments at all levels. If tax collections or fiscal capacity falls short expenditure responsibilities, then that level of government must have additional taxing authority, develop user fees, or rely on intergovernmental transfers (such as grants and shared taxes) to support its expenditures(Feld, Kirchgaessner, & Schaltegger, 2010). 2.6.1 Arguments for Fiscal Decentralization The theoretical case for fiscal decentralization dates from 17th and 18th Century philosophers, including Rousseau, Mill, de Tocqueville, Montesquieu and Madison. Central governments were distrusted and small, democratic governments were seen as the principal hope to preserve the liberties of free men (Faquet, 1997). The modern case for decentralized government was articulated by Wolman (in Bennet, 1990). Wolman divided the proponents’ arguments under two headings: Efficiency Values and Governance Values(“No Title,” 2011).
  31. 31. 18 Efficiency Values is an economic value seen as the “maximization” of social welfare. The public sector does not contain the same price signals as the private sector, to regulate supply and demand. Public sector allocation of goods and services are inherently political; however, as nearly as possible tax and service packages should reflect “the aggregate preferences of community members.” (Wolman 1997, p. 27). However, within any political jurisdiction, some people will prefer more, some less, public services. As a result there is a “divergence between the preferences of individual community members and the tax and service packages reflecting the aggregate community preferences” (Ibid). Since such divergence reduces social welfare, it is desirable to hold those to a minimum and they will be less in smaller communities (e.g., municipalities) than in larger, more heterogeneous areas (the nation). Governance values include responsiveness and accountability, diversity, and political participation (Wolman, 1997). Decentralization places allocation decision making closer to the people. This fosters greater responsiveness of local officials and greater accountability to citizens. This is because we expect local decision makers to be more knowledgeable about the problems and needs of their local area than centralized decision makers. Further, to the extent that there is accountability through local elections, those elections are more likely driven by issues of local allocation, whereas national elections are seldom focused on local service delivery(Kee, n.d.). Diversity in public policy is a second governance argument for fiscal decentralization. It is valued because it offers citizens a greater choice in public service and tax options when they are deciding where to reside (Tiebout, 1956). In addition, it helps to create “laboratories” for innovation and experimentation, which sometimes serve as models for later implementation by the central government or by example to other local governments. While there is no theoretical
  32. 32. 19 reason why a central government could not be diverse in its solutions, there is great pressure on the central government towards uniform policies and procedures(Kee, n.d.). 2.6.2 Arguments against Fiscal Decentralization While the international political movement towards fiscal decentralization is strong, there have been some recent cautionary notes that need to be considered (Hommes, 1996; Tanzi, 1995, Prud’homme, 1995). Tanzi summarizes this critique by raising a number of situations or conditions, especially in developing countries, where fiscal decentralization may lead to less than an optimal result: Taxpayers may have insufficient information or no political power to pressure local policymakers to make resource-efficient decisions, Local politicians may be more corrupt than national politicians or at least find themselves in more corrupting situations, The quality of national bureaucracies is likely to be better than local bureaucracies, Technological chance and increased mobility may reduce the number of services that are truly “local” in nature, Local governments often lack good public expenditure management systems to assist them in their tax and budget choices and Fiscal decentralization may exacerbate a central government’s ability to deal with structural fiscal imbalances. Prud’homme (1995) finds other potential flaws in the theory of fiscal decentralization. The economic efficiency argument, he suggests, requires roughly even regional fiscal capacities, a condition he said does not exist in developing countries. Fiscal inequities may actually increase with decentralization. In addition, localities might engage in destructive competition to attract industry. He also argues that the rationale for decentralization of revenues is not the same as expenditures: and “in many cases the problem is not so much whether a certain service should be provided by a central, regional, or local government, but rather how to organize the joint production of the service by the various levels”. Finally, to the extent that local governments are
  33. 33. 20 viewed as agents of the central government, fiscal decentralization may limit the ability of the principal (the central government) to influence policy at the local level(Edogbanya et al., 2013). The concerns raised have been partially addressed by other scholars (McClure, 1995; Oates, 1995). McClure argues that Prud’homme sets up a straw man—pure decentralization of fiscal decentralization and easily details its flaws. Decentralization done badly says McClure, will cause problems. However, no one proposes full decentralization; rather, what is proposed is decentralization of some functions. Clearly, the central government must retain sufficient revenues (and discretion) to be effective in both their stabilization and distribution roles. Furthermore, a national role in establishing uniform financial reporting requirements and in clarifying roles and responsibilities is also an important aspect of effective fiscal decentralization(Kee, n.d.). Perhaps the most important issue raised by opponents is the “local capacity” issue. However, it is not self-evident that national politicians and bureaucracies are superior to or less corrupt than their local counterparts. Political and bureaucratic skills may well flow to “the action.” If political decision making is decentralized to the local level, you may see an increase in the capacities of local governments. One of the major objectives of reform is building the capacity of local government and local citizens to actively participate in their governmental decisions. Both corruption and failures have been experienced at both the central government and local government level. Local corruption may be easier to uncover through central government oversight, whereas central governments may lack sufficient internal checks to monitor their own performance(Kee, n.d.). Prud’homme and Hommes are correct that a simple division of responsibilities is seldom appropriate. A good illustration of this issue is environmental protection, where national
  34. 34. 21 standards are appropriate, and regional or local governments may enforce, regulate, and produce (e.g., water quality). Financing could easily be a shared responsibility. Hommes would provide grants with strings attached to enforce local accountability(Kee, n.d.). Hommes notes the seeming paradox of decentralization is that it demands of the central government more sophisticated political control. Ultimately, however, effective decentralization requires the relinquishing of some central control. Oates (1977) notes that as John Stuart Mill pointed out more than a century ago, “Decentralized political institutions play an important role in developing skilled public administrators by allowing more widespread and direct participation in the affairs of government”. Local control over own-source revenues and spending decisions is at the heart of effective fiscal decentralization(Fjeldstad, 2006). This study adopted the fiscal decentralization theory as the basis to attain allocation efficiency among different local preferences for public goods and services (Musgrave, 1959; Oates, 1972). Fiscal Decentralization also has become part of a world-wide “reform” agenda, supported by the World Bank, USAID, the Asian Development Bank( ADB), and many others, and has become an integral part of economic development and governance strategies in developing and transitional economies (Bahl, 1999). Along with “globalization,” fiscal decentralization and the desire for local discretion and devolution of power is seen by the World Bank as one of the most important forces shaping governance and development today(“co,” n.d.). Professor of Public Policy and Public Administration at the George Washington University define fiscal decentralization as the devolution by the central government to local governments (states, regions, municipalities) of specific functions with the administrative authority and fiscal revenue to perform those functions(Kava & Olin, 2011)(Adenugba & Ogechi, 2013).
  35. 35. 22 One important issue to note is that financial responsibility is a core component of fiscal decentralization. If decentralized units are to carry out their responsibility effectively, they need to have adequate level of revenues raised locally as well as the authority to make decisions about expenditures(Crawford, 2009). In the 1980s, just prior to the emerging fiscal decentralization trend, local governments in Organization for Economic Co-operation and Development(OECD) countries were fiscal decentralization were implemented accounted for, on average, eleven per cent (11%) of total public employment, and in some countries as much as twenty five per cent (25%). In contrast, local governments in developing countries were fiscal decentralization were not implemented accounted for an average of 4.5 per cent of public employment, ranging from 2.5 per cent in Africa to 8 per cent in Asia. Public expenditure data from the late 1980s and early 1990s indicate that the local government share of total government spending averaged 32 per cent in the industrialized countries versus 15 per cent in the developing world (“No Title,” 2011). The emphasis of fiscal decentralization is to strengthen sub national finances and thus their capacity to provide public goods and services and create employment opportunities. The idea is to give local governments some revenue authority and expenditure responsibility, and allow them to decide on the level and structure of their expenditure budgets. A number of authors (Weingast, 1995; McKinon, 1997) have drawn attention to the dangers of decentralized levels of government relying too heavily on intergovernmental transfers for financing their budgets(Adenugba & Ogechi, 2013). 2.6.3 The Dynamic of Fiscal Decentralization: The Case of Ghana In 1992 Ghana returned to civilian rule. A review of the local government law of 1988 became necessary to bring it into compliance with the local government provisions contained in
  36. 36. 23 the constitution. Law 207 of the Provisional National Defense Council (PNDC) was therefore repealed by the promulgation of the local government act, 1993. The implementation of the new decentralization policy generated deep – seated political tension right from the outset, involving two interested parties who influenced local government law at the higher level of government(Faguet, 2004). Fiscal decentralization under the district assembly common fund (DACF) in Ghana is supposed to transfer more financial resources from the center to the district, and to provide fiscal autonomy for the district assemblies ( Ayee, 2000). The district assemblies face two major challenges in relation to the implementation of fiscal decentralization. Firstly, the DACF works out an average of 15 per cent of staff operating at the districts (MLGRD/GTZ, 2005). Secondly, approximately 90 per cent of staff operating at the district level are on the payroll of central government agencies (MLGRD/DS,2005).This situation has created tension between central government institutions and the district assemblies(Organizations, Society, Funds, & Fynn, 2014). The central government agencies have argued that the district assemblies do not have capacity to take on bigger budget management responsibilities; this is rebutted by the district assemblies, which argued that they cannot prove their capacity if they do not received resources with which to operate. This has resulted in deadlock. These inter-governmental tensions continue to characterize the implementation of fiscal decentralization in Ghana(Faguet, 2004). They challenged the argument that capacities were not well established at the local level and noted that the more resources they received at the district assemblies level the more their capacities would develop. It is evident that local government had hardly any influence on the allocation of the sector resources, and quite often did not have an administrative overview of the
  37. 37. 24 total resources flowing into their districts. Research indicated that significant amounts off budget fiscal resources were channeled into the districts by donors, thus escaping any district assembly administrative control (MLGRD/DS, 2005). Thus, fiscal decentralization, which basically looks at revenue allocations commensurate with assigned responsibilities, with the aim of making districts financially viable and able to deliver services, has eluded the district assemblies(Faguet, 2004). Implementation of fiscal decentralization implies the loss of power, influence and control over resources by sector ministries, including transferring finance for the salaries of field personnel from the centre to local government. More importantly, the ministry of finance and economic planning (MFEP), which perceived itself as bearing most of the impact and cost of fiscal decentralization, resisted it. The ministry argue that decentralization would give unrestrained spending power to the district assemblies and that this would interfere with most government financial policies including MDGs, SAPs, SDGs etc. these policies have therefore, provided an excuse for the lack of progress(Faguet, 2004). 2.7 Empirical Framework His Excellency the president of the republic of Ghana - J. A. Kufuor (2002) observed during his state of the nation address that for a long time now, external resources inflows have constituted a major component of MMDAs development programs. That he said is a fanciful way of admitting that our MMDAs are dependent on the generosity of the central government and other donors to be able to build school, hospital or even to get clean water to drink. As grateful as these MMDAs are to central government and to all donors who stood by them all these times, the truth they must face is that they cannot continue to build their MMDAs on charity- definitely not at the rate necessary to make the dramatic changes being demanded by
  38. 38. 25 their people. There must be a robust generation of revenue from domestic sources to be able to grow our MMDAs(state of nations address ,2002). Nightingale (2002) and Lyme and Oats (2010) having stated some of the functions of government to the citizens using taxation as a tool, the objective of taxation was therefore summed up as Raising revenue to finance government expenditure; Redistribution of wealth and income to promote the welfare and equality of the citizens; and, Regulation of the economy thereby creating enabling environment for business to thrive(Alade, 2015a). Reagen (1993) has two main objectives for decentralization, namely promotion of popular participation in decision making and a more efficient locally based administration. These may result in making development plans more responsive to local conditions and resource mobilization for self-sustained local development(“No Title,” 2011). Hadingham (2003) also posit a number of arguments in advanced to support decentralization, he said Local authorities are more sensitive to local priorities and needs, and can modify service provision to reflect the need of their communities. He also noted that Local authorities can optimize local sources of revenue by levying local taxes, fees and user charges and using the income locally(Edogbanya et al., 2013). Paul Smoke (2001) identified four particularly problematic concerns on the revenue side. First, he assigned revenues are almost never adequate to meet local expenditure requirements. This means that central government transfer programs will not adequately meet the needs of local government areas. Second, local governments often use too many unproductive revenue sources that barely cover the costs of collecting them. Third, the same lack of attention and capacity to implementation also plagues the revenue side. Fourth, individual local revenue
  39. 39. 26 sources suffer from some serious design problems, such as static bases, overly complex structures and ineffective collection mechanisms(“No Title,” 2011). His Excellency the president of the republic of Ghana - President J.D. Mahama (2016) noted in the state of the nation address to parliament that having decentralized our governance system to this point where functions, functionaries and funds have been deployed to MMDAs, Government and the citizenry expect the local authorities to reciprocate by being more responsive to the needs of their communities(J.B. Honourable 2016). He emphasized the need for MMDAs to work towards financial independence through innovation and application of efficiency measures and expect them to go beyond the naming of the streets, but that MMDAs need to speed up the next phase of numbering all houses and creating GIS maps of all their communities. This he said will enable district assemblies to create a database for the purposes of effective revenue mobilization and provision of social services. The President during his address disclosed some very important fiscal decentralization policies under the Government of Ghana Five-Year Phase Two of the Decentralization Policy Framework (DPF) and National Decentralization Action Plan (NDAP) (2015-2019). He said in the course of 2016 a new Local Government (Borrowing) Bill will be laid before Parliament. The bill will enable MMDAs to borrow for infrastructure projects and municipal services delivery under their budget without incurring liability for the Central Government(J.B. Honourable 2016). 2.8 Institutional Framework The District Assembly (DA) is set up as a body corporate with legal personality which can sue and be sued and which can acquire and dispose of assets and other property. Section 4 (1) of the Local Government Act, 1993, Act 462, provides that “Each District Assembly shall be a body corporate with perpetual succession and a common seal and may sue and be sued in its own
  40. 40. 27 name”. Section 4 (2) states that: “A District Assembly shall have power for the discharge of any of its functions to acquire and hold movable or immovable property, to dispose of such property and to enter into any contract or other transaction”(“GOVERNMENT OF GHANA MINISTRY OF LOCAL GOVERNMENT AND RURAL DEVELOPMENT DRAFT DECENTRALIZATION POLICY FRAMEWORK Theme : Accelerating Decentralization and Local Governance for National Development,” 2010). Operating within the framework of national policy, the DA is the policy making body for the district. It has legislative power and it has taxation power. Simply put, the character of the DA has the character spelt out in Article 241 (3) of the Constitution that: “Subject to this Constitution, a District Assembly shall be the highest political authority in the district, and shall have deliberative, legislative and executive powers”(Darison, n.d.). What these provisions mean is that the DAs make decisions and take responsibility for those decisions. They have the constitutional and democratic mandate of the people to act on their behalf. It is therefore inadvisable to erect bureaucratic and technocratic bodies over the DAs. Possibly the only bodies with the constitutional mandate to override the decisions of the DAs are the national Parliament (and even Parliament is limited by Article 254 of the Constitution which provides that: “Parliament shall enact laws and take steps necessary for further decentralization of the administrative functions and projects of the Central Government but shall not exercise any control over the District Assemblies that is incompatible with their decentralized status or otherwise contrary to law”); and the Courts in the exercise of their constitutional powers of judicial review of executive, legislative and administrative action(“GOVERNMENT OF GHANA MINISTRY OF LOCAL GOVERNMENT AND RURAL DEVELOPMENT DRAFT
  41. 41. 28 DECENTRALIZATION POLICY FRAMEWORK Theme : Accelerating Decentralization and Local Governance for National Development,” 2010). The decentralization powers of the sub-district structures (Sub-Metropolitan District Councils (SMDCs); Urban/Zonal/Town/Area Councils (UZTACs) and Unit Committees (UCs) are in the nature of delegation only. They may take decisions on their own based on the functions and powers conferred on them by law and delegated to them by the DAs but they do not take responsibility for those decisions. Section 15 (1) of Act 462 puts the matter beyond doubt by providing that: “Subject to this Act, a District Assembly may as appropriate delegate any of its functions to such Sub-Metropolitan District Council, Town, Area, Zonal or Urban Council or Unit Committee or such other body or person as it may determine”(“REVENUE MOBILIZATION AND ITS IMPACT ON THE DEVELOPMENT OF DISTRICT ASSEMBLIES : THE STUDY OF KPANDO MUNICIPAL,” 2012). Figure 1: Organogram of the Local Government System at the District Assembly Level Organogram of the Lawra District Assembly Source: Institute of Local Government Studies
  42. 42. 29 CHARPTER THREE: METHODOLOGY 2.7 Introduction This chapter outlines the profile of the study area and the methodology adopted for the study. The techniques and the procedures used in undertaking the study are presented in this section. 2.7.2 Profile of the Study Area Lawra District Assembly is a unit of the decentralization program in Ghana under the Ministry of Local Government and Rural Development. The district is one of the 11 districts in the Upper West Region. Lawra the district capital was one of the three local administrative seats of the British colonial administration in the then Upper West Area. The other seats of administration were Wa and Tumu. The Lawra District Assembly was created in 1988 with the coming into being of Legislative Instrument 1434 of 1988. The district was separated into two in the year 2012 with the coming into force of Legislative Instrument 2099 of 2012( Mathew (Lobnibe Arah” 2012). The District Assembly is made up of 44 Assembly members out of which 29 are elected members and 13 are Government Appointees. One out of the 29 elected members is a female and out of the 13 government Appointees, 5 are females. The District Chief Executive (DCE) and the Member of Parliament (MP) add up to the number 44. It is the local Government Authority responsible for the overall development of the district through the development and implementation of development plans, programs and projects(“ Lawra District Assembly,” 2013).  Vision Statement of the Lawra District Assembly
  43. 43. 30 To be an efficient and effective DA in harnessing the resources of the district, both human and natural, for the holistic development of the district(“ Lawra District Assembly,” 2013)  Mission Statement of the Lawra District Assembly The Lawra District Assembly exists as a decentralized formal local authority of governance to mobilize, harness and manage both human and natural resources in the District to create an enabling environment that would lead to an Accelerated Development and Improvement in the quality of the lives and living standards of the people in the District (Lawra District Assembly,2013). This would be realized through; strategically planning for an overall, balance and sustainable development in the district, investing in human resources and capital in such sectors as education, health, water and sanitation and socio – economic infrastructure, promoting and supporting private sector development in the district and enhancing good governance in the district assisting to maintain peace and security in the district  Location of Lawra District The Lawra District lies in the north – western corner of the Upper West Region in Ghana. It is bounded to the north by Nandom District, to the east by Lambusie – Karni District, to the south – east by Jirapa District and to the south – west and west by the Republic of Burkina Faso (2010 PHC – LDA). The constituency also falls within the Guinea Savanah Zone(“ Mathew Lobnibe Arah,” 2012) 3.2 ResearchDesign. Descriptive survey has been employed to investigate the variables in the study. This will be because, the purpose is to find out the opinions of respondents with regard to
  44. 44. 31 understanding the relationship between IGF and development in the Lawra District assembly with the attempt to determine cause – effect relationship of these variables in the study. 3.3 Study Type The descriptive study type was adopted for this research. The objective for its used in this case is to allow the researcher interact with the participants, through the involvement of surveys and interviews to collect the necessary information with regards to IGF in Lawra District with the attempt to understanding the relationship between IGF and decentralized infrastructure development. 3.3.1 Study Variables The variables are based on the research question and hypothesis of the study. The dependent variable for this study is the decentralized infrastructure development. The item is selected as the dependent variable because it is an objective, quantifiable measure of the (independent variable) district revenue generation’s ability to bring about these infrastructure developments. 3.3.2 Study Population In this study, the research population is four hundred and seventy five (475) involving assembly members, heads of decentralized departments within the Assembly, revenue collectorsfor the assembly and other local bureaucrats who have workable understanding of Assembly issues and unit committee members, drivers, hawkers, technicians and craft work, traders, farmers, contractors, and machines and plant operators and community members at the grass root level who pays tax.
  45. 45. 32 3.4 Sample/ Sampling Technique A non- probability sampling technique is selected for the study. Specifically, both convenient and purposive samplings will be used for decentralized department, assembly members, tax/levies/rate etc payers and revenue collectors. These sampling methods will be used to ensure that the desired sample will be selected. Purposive sampling method was appropriate because, since the population comprised individuals from different sections of the Assembly. In this case, the following criteria were used to select participants: (a) the potential participant must be willing to respond to the items (b) must be involved in revenue collection, payment, and administration at the Assembly or revenue policy formulation. This will ensure that, the individual gives an accurate and fair assessment of the items on the scale. 3.4.1 Sampling Frame The study targeted (16) Core Management staff (DPC), 45 revenue collectors, 220 Urban Town and Area Councils members (UTA), major rate payers, 44 Assembly members. This was because these categories of staff are directly involved in revenue collection, management and evaluation of development at the Assembly and as such would be in position to respond to the study items adequately. To ensure fair distribution of the categories of staff identified for the study, the purposive sampling technique was used.
  46. 46. 33 3.4.2 Sample Size The sample size will be sixty six (66) and it included twenty (20) revenue collectors from the various area councils and unit committee members, twenty (20) tax/levies/rate payers comprising drivers, technicians and craft work, traders, farmers, contractors, and machines and plant operators from all the area councils, twenty (20) assembly members from all, opinion leaders in community suburbs, and six (6) personnel from the district assembly will also selected for the study. These personnel will include the district planning officer, district coordinating director’s office, district finance officer, district budget analyst, district internal auditor and the district desk officer in charge of IGF. 3.5 Data Collection Methods The case study is based on research that used semi- structured interviews, documentary analysis and focus group discussion. The combinations of methods have the advantage of allowing for an intensive collection of data needed to achieve the objectives of the study. It also provides in-depth understanding of the issues under investigation. 3.5.1 Secondary Data Data collected will be from published and unpublished materials; predominantly from District Assembly’s financial statements, reports, minutes and documents. Other sources include lecture handbooks or text books journals, the internet, and Ghana Statistical Service district analytical reports.
  47. 47. 34 3.5.2 Primary Data Data collected will be through the administrating of questionnaires, observations, focus group discussions and interviews. 3.6 Data Analysis Methods Quantitative data will be analyzed with the use of statistical package for social sciences (SPSS) while qualitative data will be analyzed using bar charts and bar graphs to show the direction of relationship between variable under the study and to show the scale for the data. 3.7 Ethical Consideration The researcher will sought for the consent of participant’s before giving questionnaires to them for completion. This will be done to ensure ethical acceptability of the research findings. Participants will be assured of confidentiality of information that they provide, and that they will not be exposed to any form of discomfort or risk by participating in the study. This study will be gender sensitive in selecting it sample. And finally, the respondents will be informed that, participation in the study was voluntary.
  48. 48. 35 CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION 4.1 Introduction This study investigated to understand the relationship between IGF and infrastructure growth (development) at the local government level with reference toLawra District Assembly. In finding out this, the following objectives were outlined to guide the study. In the first place, the study sought to examine legal, institutional and administrative arrangements of IGF within the local government sector and to examine factors that determine revenue mobilization within the local government sector. The study again identified bottlenecks and short comings of IGF within the local government sector and lastly examined the strategies adopted by the Lawra District Assembly. In this chapter, the results of the data analysis are presented and interpreted in line with the research objectives and the research questions. The data was presented in tables beginning with the sample characteristics and then research questions that were formulated to guide the research. Questionnaires have been set for four different categories, including the District Assembly Core management staffs, revenue collectors with the assembly, tax/rate etc payers and assembly men/women. The first part of the chapter considers the demographic background of these respondents, focusing on sex, place or unit of work and numbers of years spent with the Assembly. The second part presents the findings from the study in relation to the research questions. 4.2 Presentation and Analysis of Data The study collected information on the demographics of the respondent. Information was collected on the sex of the respondent, status in the Assembly and the number of years that the respondents had been working at the Assembly.
  49. 49. 36 4.2.1 Sex of Respondents In the study, males and a female core management staff, revenue collectors, tax payers and Assembly members responded to the items. The data revealed that respondents representing 71.21% were males while 28.79% were females. This showed that majority of the respondents used in the study were males. Table 4.1 presents the results. Table 4.1: Sex of Respondents respondent Frequency Percent Valid Percent Cumulative Percent Valid Male 47 71.21 71.21 71.21 Female 19 28.79 28.79 100.0 Total 66 100.0 100.0 Source: Field Data, June, 2016 Further, the researcher was interested in the various areas of work and responsibilities of respondents. The results showed that the sample consisted of individuals who were permanent revenue collectors, commission revenue collectors, staff of the Urban and Town Area Council, Heads of Departments at Assembly, tax payers and assembly members representing the various Electoral Areas in the District. From the analysis, 90.91% of the respondents representing the majority of participants were Assembly Members, revenue collectors made up of Staff of Urban, Town and Area Council and tax payers. The rest of the respondents were core management staff of the assembly who formed 9.1% of the respondents. Further, it can be said that 28.8% of the respondents were engage in revenue collection, 30.3% were involved in paying revenue to the assembly and 31.8% were assembly members. Table 4.3 presents the results.
  50. 50. 37 Table 4.2: Categories of respondents Category Frequency Percent Valid Percent Cumulative Percent Valid revenue collectors 19 28.8 28.8 28.8 District Core Management Staff 6 9.1 9.1 37.9 revenue payers 20 30.3 30.3 68.2 Assembly members 21 31.8 31.8 100.0 Total 66 100.0 100.0 Source. Field Data, June, 2016 The analysis further revealed that the respondents had varying number of working experience at the Lawra District Assembly. The analyses showed that majority of the participants had working experience with the Lawra District Assembly for periods not less than four (4) years. Specifically, 33.3% of the respondents indicated they had been working at the Lawra District Assembly for the last Four (4) years, while 25.8% mentioned that they had been with the Assembly for about 2 – 3 years. A further examination of the data showed that one participant had worked with the Assembly for the past 12 years. See Table 4.3 for the details. Table 4.3: Length of service at Lawra District Assembly by Respondents Source: Field Data, June 2016 4.3 Revenue Mobilization:
  51. 51. 38 4.3.1 Sources of Revenue for the Lawra District Assembly Per the Local Government Law establishing and regulating the activities of the Metropolitan, Municipals and District Assemblies (MMDAs), the various Assemblies have been mandated to raise revenue from local sources to fund development projects in their areas of jurisdiction. Traditionally, the MMDAs have some sources of revenue that are specified in the Local Government Act. These sources include, raising revenue through the collection of Property Rates and rents, Licenses and Permits, Land and concession, investment and miscellaneous The researcher, in investigating the revenue sources of the Lawra District Assembly sought to discover other sources of revenue mobilization that are not being explored bythe Assembly. The results in one part showed that, the traditional sources of revenue were well known to the respondents. In the second part, the participants were requested to identify the revenue items that the Assembly can explore to increase revenue for development projects in the District. The results showed interesting revelations. The respondents mentioned the following as other sources of revenue: Hiring of Road equipment owned by the Assembly, establishing Public Water Closet Toilets in open places in the District and tolling major roads in the district. Probing further, the respondents explained regarding the hiring of road equipment that, the machines are used only when the Assembly was reshaping feeder roads in the district. The equipment is thus left fallow when these projects were completed. However, there are private individuals in the community who on daily basis need the services of heavy duty vehicles to perform one function or the other. So the road construction equipment owned by the Assembly could be engaged to good use all year round. Concerning the building of public toilet in the open places, the respondents explained that, there are no modern toiletsfacilities at all in the district and cited the
  52. 52. 39 need to establish one in Lawratown and Babile town. Consequently, the construction of such facilities to be operated at a fee could generate income for the Assembly. The next source of revenue suggested was that the tolling of major roads in the district, the road between Lawra and Babile was suggested for tolling since that road was a major root to Burkina Faso and could generate enough revenue for the district. The participants’ suggestions were based on the fact that commuters knowing how good the road is now would not hesitate to pay the toll which would thus increase the Assembly’s purse. Table 4.4 presents the results showing the number of respondents who suggested the alternate sources of raising revenue for the Assembly.19.4% suggested the Hiring of Road equipment owned by the Assembly, 35.8% suggested establishing Public Water Closet Toilets in Lawra and Babile, and 32.8% suggested the tolling of roads in the district. Table 4.4: Other Sources of Raising Revenue sources of revenue Frequency Percent Valid Percent Cumulative Percent Valid Hiring of Road equipment owned by the Assembly 13 19.4 20.3 20.3 Establishing Public Water Closet Toilets in Lawra and Babile, 24 35.8 37.5 57.8 Tolling major roads in the municipality 22 32.8 34.4 92.2 Others 5 7.5 7.8 100.0 Total 64 95.5 100.0 Missing System 3 4.5 Total 67 100.0 Source: Field Data, June 2016
  53. 53. 40 4.3.2 Challenges/Problems with Revenue Mobilization The researcher sought to find out the main problems that are associated with the traditional sources of revenue which was accounting for the low revenue mobilization of the Assembly. The results showed that, major problem identified was lack of education on payment of tax and other fees to the Assembly. The other problems mentioned were lack of motivation of revenue collectors, inadequate and unskilled revenue collectors, inadequate logistics for revenue collections, fewer ratable items in the districtand inadequate database on revenue collection in the Assembly. It must be noted that during focus group discussion respondents mentioned that revenue collection would have increased tremendously had the general public been well educated on the Assembly’s bye – laws on revenue and the Local Government Act on Revenue mobilization. This however could not be estimated for analysis but worth mentioning. The result presented in Table 4.5 shows that 14.9% complaint that the revenue collectors were inadequate and unskilled. Given the size of the district and the number of revenue collection points, the revenuecollectors identified their numbers as a source of worry to their smooth operation. From the analysis 10 participants mentioned this as a problem which was thwarting their efforts to increase revenue for the Assembly. 16.4% complaint of lack of motivation for the revenue collectors, 22.4% complain of fewer ratable items in the district, the majority of participants of 26.9% complaint of inadequate logistics for revenue collectors and 17.9% complaint of inadequate revenue database as other problems that hindered their operations. Table 4.5 presents the number of respondents who identified with the problems listed in the table
  54. 54. 41 Table 4.5: the challenges facing the District Assembly in its attempt to raise revenue Frequency Percent Valid Percent Cumulative Percent Valid Fewer ratable items in the district 15 22.4 22.7 22.7 Inadequate & unskilled revenue collectors 10 14.9 15.2 37.9 Inadequate logistics for revenue collectors 18 26.9 27.3 65.2 inadequate database on tax payers 12 17.9 18.2 83.3 Luck of motivation of revenue collectors 11 16.4 16.7 100.0 Total 66 98.5 100.0 Missing System 1 1.5 Total 67 100.0 Source: Field Data, June 2016 4.3.3 Reasons accounting for the high rate of tax evasion in the district Given that the Assembly’s revenue potentials are not adequately explored, the researcher sought to identify the reasons why people living and working in the district found it difficult to pay rates due the Assembly. The result revealed that, corruption, luck of accountability and transparency, luck of training and resources and lack of education were the reasons outlined explaining why individuals found it difficult to pay rates to the Assembly. From Table 4.7 it wasrevealed that 19 respondents mentioned the luck of accountability and transparency as the reason why people in the District have difficulty paying rates, 15 mentioned corruption on the part of revenue managers while 10 mentioned the luck of education as the problem, 6 complaint of physical assault on revenue collectors, 9 mention the luck of training and resources, and 7
  55. 55. 42 mention thelack of citizens readiness to declare adequate tax liabilities. The Table presents the number of respondents who mentioned the reasons listed in the Table. Table 4.6: Reasons accounting for the high rate of tax evasions in the district Frequency Percent Valid Percent Cumulative Percent Valid Physical Assault on revenue collectors 6 9.1 9.1 9.1 Luck of Accountability/ transparency 19 28.8 28.8 37.9 luck of training and resources 9 13.6 13.6 51.5 corruption on the part of revenue managers 15 22.7 22.7 74.2 lack of citizens readiness to declare adequate tax liabilities 7 10.6 10.6 84.8 Luck of education 10 15.2 15.2 100.0 Total 66 100.0 100.0 Source: Field Data, June 2016 To seek further understanding into the reasons accounting for the high rate of tax evasion in the Lawra District, the researcher requested participants to rate in percentage term the amount of IGF that goes to infrastructure development so as to appreciate the relationship between revenue generation and infrastructure development. The results revealed that 73.1% of the
  56. 56. 43 participants rated between 0% - 20%. On the other hand, 20.9% rated in percentage term the amount of IGF that goes to infrastructure development at 20% - 40%. In this analysis,since a greater percentage indicates there was no sufficient evidence to conclude that the revenue generated at the Lawra District Assembly results in sufficient infrastructure development. This implied that to them there is the need to use IGF for infrastructure development and so therefore, without infrastructure development citizens in Lawra District evade taxes. See Table 4.7 Table 4.7: Rate the contribution of IGF to infrastructure development in the Lawra District Frequency Percent Valid Percent Cumulative Percent Valid 0% - 20% 49 73.1 75.4 75.4 20% -40% 14 20.9 21.5 96.9 40% -60% 2 3.0 3.1 100.0 Total 65 97.0 100.0 Missing System 2 3.0 Total 67 100.0 Source: Field Data, June 2016 To understand the factors that influences the setting of revenue targets for the district in the study. Respondents were requested to respond to the statement “What factors influence the setting of revenue target for the assembly?” This question was meant to further illustrate the concept of revenue generation to infrastructure development. The result revealed that 86.6% of the participants agreed that the revenue mobilization is greatly influence by planned infrastructure development for the district. However, the rest disagreed with that position, and implied that revenue generations are influence by other considerations such as the acceptance of approved fees by stakeholders, the quantity of ratable items in the district, the availability of revenue personnel and logistics to collect revenue. From this result, it can confidently be concluded that infrastructure development at the MMDAs level greatly influence the amount of revenue generated. See Table 4.8 for the details.
  57. 57. 44 Table 4.8: factors influence the setting of revenue target for the assembly Frequency Percent Valid Percent Cumulative Percent Valid acceptance of approved fees by stakeholders 3 4.5 4.6 4.6 Quality of ratable items 3 4.5 4.6 9.2 planned infrastructure projects and programs for the year 58 86.6 89.2 98.5 Availability of personnel & other logistics to collect revenue 1 1.5 1.5 100.0 Total 65 97.0 100.0 Missing System 2 3.0 Total 67 100.0 Source: Field Data, June 2016 Since majority of respondents to this study concluded that infrastructure development at the MMDAs level greatly influence the amount of revenue generated by these MMDAs. The researcher sought to understand from the respondents the source of all the infrastructure development in the Lawra District. Therefore, the respondents were requested toPlease, indicate the source of funds that contribution significantly to the infrastructure development of the district.The respondents were to indicate the source of funds on the scale whether the source of fund was government/ other external funding, IGF or philanthropic institution or individuals. The analysis revealed that 18% indicated that the source of revenue were from government/ other external funding, Philanthropic institution or individuals, while 45% mentioned that it has been from IGF.
  58. 58. 45 In sum, it could be concluded from the ratings that respondents in the study rated high government and other external funding to have significant contribution to the infrastructure development in the district than other sources as shown in table 4.9. Table 4.9: the source of funds that contributed significantly to the infrastructure development of the district. Frequency Percent Valid Percent Cumulative Percent Valid Government/ other external funding 50 74.6 75.8 75.8 IGF 4 6.0 6.1 81.8 Philanthropic 9 13.4 13.6 95.5 11.00 3 4.5 4.5 100.0 Total 66 98.5 100.0 Missing System 1 1.5 Total 67 100.0 Source: Field Data, June 2016 4.3.4 Strategies to Increase Revenue Mobilization The last item solicited the views of respondents on the strategies to increase revenue at the District Assembly. The result identified six (6) areas that have been outlined by the respondents. These are: increased Public Education, prosecution of tax defaulters, promote good participatory planning process, promote local economic development, engage NSS persons to collect data on revenue, motivating revenue collection staff and providing adequate logistics for personnel. Details of the analysis revealed that promotion good participatory planning process was the strategy most conceded to by the respondents. 26 respondents representing 38%% suggested this strategy. The next strategy outlined was to 17.9% suggested the provision of logistics and the motivation revenue collection, 11.9% suggested the promotion of the local economic
  59. 59. 46 development, 10.4% represented the view of engaging NSS persons to collect data on revenue and another 10.4% suggested the prosecution of tax defaulters, and lastly,9.0% recommended the increase of public education. See Table 4.11 Table 4.10: How do you to resolve these challenges Frequency Percent Valid Percent Cumulative Percent Valid promote good participatory planning process 26 38.8 39.4 39.4 promote local economic development 8 11.9 12.1 51.5 Promote Public Education on revenue generation 6 9.0 9.1 60.6 engage NSS persons to collect data on revenue 7 10.4 10.6 71.2 prosecution of tax defaulters 7 10.4 10.6 81.8 motivating revenue collection staff and providing adequate logistics for personnel to work with 12 17.9 18.2 100.0 Total 66 98.5 100.0 Missing System 1 1.5 Total 67 100.0 Source: Field Data, June 2016 4.4 Accounting Reporting Procedures Table 4.11 conversant with accounting reporting procedures Frequency Percent Valid Percent Cumulative Percent Valid Yes 56 83.6 86.2 86.2 No 5 7.5 7.7 93.8
  60. 60. 47 I am not sure 4 6.0 6.2 100.0 Total 65 97.0 100.0 Missing System 2 3.0 Total 67 100.0 Source: Field Data, June 2012 Third objective was to examine the procedures involved in accounting for the revenue collected. The items sought to find out whether respondents who were Core managers of the assembly, revenue collectors, revenue payers, and assembly members were conversant with the accounting reporting procedures for revenue, examine whether proper systems of control were in place to properly administer the revenue collection process and finally, whether there was monitoring unit in the Assembly. The analysis of the data revealed that the respondents were very much conversant with the accounting procedures of the Assembly and as stipulated in the Accounting Manual 2010 of MMDAs. From Table 4.11, the result indicated that a total of 83.6% of the respondents said YES to the research item and agreed to the statement “Are you conversant with the accounting reporting procedures of revenue collection”. Interestingly, 7.5% ofrespondents said NO to the statement while 6% were not sure. This implied that majority of the respondents mentioned accounting reporting procedures are strictly followed in reporting revenue collected. This was good in that it conforms to the expectations indicated in the Accounting Manual 2010 of MMDAs in Ghana. This in essence means that the Assembly had proper financial records and proper accounts would thus be prepared at the end of each accounting year. See results in Table 4.12. Lastly, the researcher wanted to find out whether there were proper systems of control in revenue administration and whether there was monitoring control unit. In the first place, the results showed in response to the question “do you have proper internal control system in the
  61. 61. 48 administration of Revenue in the Assembly?” 82.1% of the respondents responded yes, implying proper internal control system in the administration of revenue collection was in place. However, 10.4% of the respondents said no, there were no proper control systems of control while, 6.0% were not sure whether control systems existed at the Assembly and 1.5% did not give an answer. Table 4.12: Internal Control in the Administration of IGF Frequency Percent Valid Percent Cumulative Percent Valid Yes 55 82.1 83.3 83.3 No 7 10.4 10.6 93.9 I am not sure 4 6.0 6.1 100.0 Total 66 98.5 100.0 Missing System 1 1.5 Total 67 100.0 Source: Field Data, June 2016 4.5 The relation of IGF to infrastructure Development in the District The fourth objective of the study was to examine the impact of Internally Generated Funds (IGF) on the infrastructure projects in the lawra District. Here, the researcher wanted to discover whether revenue collected by the District Assembly was being used for the infrastructure development of the District. Responses were analyzed and presented below in Table 4.13. In the first place, the researcher wanted to find out whether, the District Assembly used its IGF to fund some infrastructure developments in the district. The result showed that 73.1% of the respondents disagreed with the accession that the district Assembly funds some infrastructure projects in the District except 13.4% who confirmed of knowing some infrastructure project undertaken with the use of IGF and 11.9% were not sure. Thoughminority of the respondents indicated that the Assembly do funded some infrastructure projects through its IGF, it could be
  62. 62. 49 that the Assembly does not report on the sources of funding such projects. If this was the case, all the respondents would have mentioned that the Assembly used its IGF for some projects in the municipality. Table 4.13 The Assembly fund some infrastructure projects with its IGF 4.13 Does the District Assembly use its IGF to fund some infrastructure projects in the District that you know? Frequency Percent Valid Percent Cumulative Percent Valid Yes 9 13.4 13.6 13.6 No 49 73.1 74.2 87.9 I am not sure 8 11.9 12.1 100.0 Total 66 98.5 100.0 Missing System 1 1.5 Total 67 100.0 Source: Field Data, June 2016 The next item in this section sought to find out whether respondents were satisfied with the completed infrastructure projects being undertaken in the district, if the given quantum of revenue generated internally by the Assembly for the past ten (10) years. The result presented in Table 4.14 revealed that a significant number of participants concluded that they were not satisfied. Specifically, 11.9% of the respondents responded yes to the statement. On the other hand, 70.1% responded no, they were not satisfied while 7.5% could not tell whether the quantum of IGF could put up any infrastructure project. This implied that greater percentage of the respondent agreed that the IGF could sufficiently fund some infrastructure projects in the district. Table 4.14 presents the results Table 4.14: Given the quantum of revenue collected, are you satisfied with the projects over the past ten (10) years? Frequency Percent Valid Percent Cumulative Percent
  63. 63. 50 Valid Yes 8 11.9 13.3 13.3 No 47 70.1 78.3 91.7 I am not sure 5 7.5 8.3 100.0 Total 60 89.6 100.0 Missing System 7 10.4 Total 67 100.0 Source: Field Data, June 2016 Further examination of the summary trail balance of the assembly for the year 2013 and 2014 data showed that the IGF of the district were used to fund a number of projects. Specifically, the report stated the rehabilitation of urinal place at the Assembly and provision of street lights on major streets in the district and renovation of a number of school buildings. The researcher sought to find out from the assembly secondary data, revenue figure for the past ten (10) with 2005 as base year, these figures were necessary, given the fact that respondents have indicated their dissatisfaction with the infrastructure projects over the past ten (10) years in the district, haven reflected on the quantum of revenue collected. From the table 4.16 it showed that in all the years except for 2008, 2012, 2013, 2014 and 2015 actual revenue exceeded budgeted revenue. Budgeted figures are often higher than the actual revenue collected. It means that proper assessments may not have been carried out on the actual district revenue potentials. Table 4.15: Receipt (IGF) for the period of 2005 to 2015 number receipts annual budget GH₵ Actual GH₵ 1 Summarytotalsfor 2005 32,354.09 37,545.48 2 Summarytotalsfor 2006 20,954.94 31,224.65 3 Summarytotalsfor 2007 22,547.54 29,644.04 4 Summarytotalsfor 2008 32,333.09 21,456.86 5 Summarytotalsfor 2009 25,545.07 32,548.04

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