Accountability in local government revenue managementAlexander Decker
This document discusses accountability in local government revenue management in Ghana. It focuses specifically on understanding the roles and responsibilities of different actors involved in the financial management process at the local level. The study found that core staff and assembly members at the Asante Akim South District Assembly had incomplete understanding of each other's financial roles and responsibilities. It concludes that improving understanding of financial responsibility charting among assembly members is important for transparency and accountability in local government financial administration.
This document discusses the crisis in the Eastern Cape province of South Africa. It identifies five factors that have led to a loss of focus on socioeconomic transformation: 1) a failure to adequately plan the post-apartheid transition, 2) de-ideologizing the struggle for liberation, 3) the rise of populism, 4) disunity within the ruling alliance, and 5) the alliance becoming disconnected from communities. This has eroded state capacity and stalled economic development. It outlines challenges like population decline, high unemployment, and a shrinking productive sector. Potential solutions proposed include restructuring the economy, strengthening the state, and revitalizing organized labor to refocus on transformation. It calls for bolder economic interventions, risk
This document summarizes a presentation on regional disparities in development in India. It discusses how overall development indicators can mask regional differences, and analyzing development at a regional level can help target programs to underdeveloped areas. As examples, it provides population and economic output data for two districts in Assam showing disparities. Key causes of disparities discussed include natural factors like geography and resources, as well as man-made factors like agriculture, industry, education and demography. The document also lists some remedies for reducing disparities like proper government planning, technological development, education improvement, resource utilization, and international cooperation.
The document summarizes Sudan's civil registration and vital statistics (CRVS) system. It describes Sudan's population and the government agencies responsible for registration and vital events. In the past, CRVS efforts lacked coordination and strategic planning, resulting in low registration rates. However, since 2012 the government has prioritized and invested in CRVS, establishing coordination mechanisms and assessing the system to inform a new strategy. Key lessons are the importance of stakeholder coordination, early involvement, and engaging communities to strengthen the CRVS system.
County Support of Development Authorities paper by Michael Dougherty (WVU-ES). This research looks at how development authorities are actually funded in West Virginia. It is in response to previous research showing little if any relationship between county funding and impacts.
The document discusses the relationship between central and local governments in governance. It notes that the central government lays down general policy for local governments through the ministry of local government to ensure services meet national interests. The central government also entrusts powers to local authorities but maintains checks and control over their functions. Specifically, the central government exercises political, administrative, legislative, fiscal and judicial forms of control over local governments. It facilitates local powers while also coordinating, monitoring and developing policies to guide local authorities' work.
The document summarizes discussions from China's annual Two Sessions meeting in 2017. Key topics included maintaining GDP growth around 6.5% while prioritizing supply-side structural reform, reducing overcapacity, implementing initiatives like Made in China 2025, reforming state-owned enterprises, promoting the Belt and Road Initiative, and bold plans to reform China's healthcare system and population policies. Premier Li pledged to deepen reforms, restructure the economy, and improve people's well-being in his final work report before leadership transitions.
Central - local government relationship in property taxation: Experiences from Tanzania
1) Tanzania has oscillated between centralized and decentralized property tax collection regimes, experiencing challenges with both approaches. Reforms aimed to improve cooperation between central and local governments but faced implementation problems.
2) Recentralizing collection to the Tanzania Revenue Authority improved some collection methods but their limited local knowledge hampered efforts. Cooperation and clear roles are needed between central and local authorities.
3) The future system requires integrated electronic governance, improved data sharing between agencies, and visible service improvements to gain public support for property taxes.
Accountability in local government revenue managementAlexander Decker
This document discusses accountability in local government revenue management in Ghana. It focuses specifically on understanding the roles and responsibilities of different actors involved in the financial management process at the local level. The study found that core staff and assembly members at the Asante Akim South District Assembly had incomplete understanding of each other's financial roles and responsibilities. It concludes that improving understanding of financial responsibility charting among assembly members is important for transparency and accountability in local government financial administration.
This document discusses the crisis in the Eastern Cape province of South Africa. It identifies five factors that have led to a loss of focus on socioeconomic transformation: 1) a failure to adequately plan the post-apartheid transition, 2) de-ideologizing the struggle for liberation, 3) the rise of populism, 4) disunity within the ruling alliance, and 5) the alliance becoming disconnected from communities. This has eroded state capacity and stalled economic development. It outlines challenges like population decline, high unemployment, and a shrinking productive sector. Potential solutions proposed include restructuring the economy, strengthening the state, and revitalizing organized labor to refocus on transformation. It calls for bolder economic interventions, risk
This document summarizes a presentation on regional disparities in development in India. It discusses how overall development indicators can mask regional differences, and analyzing development at a regional level can help target programs to underdeveloped areas. As examples, it provides population and economic output data for two districts in Assam showing disparities. Key causes of disparities discussed include natural factors like geography and resources, as well as man-made factors like agriculture, industry, education and demography. The document also lists some remedies for reducing disparities like proper government planning, technological development, education improvement, resource utilization, and international cooperation.
The document summarizes Sudan's civil registration and vital statistics (CRVS) system. It describes Sudan's population and the government agencies responsible for registration and vital events. In the past, CRVS efforts lacked coordination and strategic planning, resulting in low registration rates. However, since 2012 the government has prioritized and invested in CRVS, establishing coordination mechanisms and assessing the system to inform a new strategy. Key lessons are the importance of stakeholder coordination, early involvement, and engaging communities to strengthen the CRVS system.
County Support of Development Authorities paper by Michael Dougherty (WVU-ES). This research looks at how development authorities are actually funded in West Virginia. It is in response to previous research showing little if any relationship between county funding and impacts.
The document discusses the relationship between central and local governments in governance. It notes that the central government lays down general policy for local governments through the ministry of local government to ensure services meet national interests. The central government also entrusts powers to local authorities but maintains checks and control over their functions. Specifically, the central government exercises political, administrative, legislative, fiscal and judicial forms of control over local governments. It facilitates local powers while also coordinating, monitoring and developing policies to guide local authorities' work.
The document summarizes discussions from China's annual Two Sessions meeting in 2017. Key topics included maintaining GDP growth around 6.5% while prioritizing supply-side structural reform, reducing overcapacity, implementing initiatives like Made in China 2025, reforming state-owned enterprises, promoting the Belt and Road Initiative, and bold plans to reform China's healthcare system and population policies. Premier Li pledged to deepen reforms, restructure the economy, and improve people's well-being in his final work report before leadership transitions.
Central - local government relationship in property taxation: Experiences from Tanzania
1) Tanzania has oscillated between centralized and decentralized property tax collection regimes, experiencing challenges with both approaches. Reforms aimed to improve cooperation between central and local governments but faced implementation problems.
2) Recentralizing collection to the Tanzania Revenue Authority improved some collection methods but their limited local knowledge hampered efforts. Cooperation and clear roles are needed between central and local authorities.
3) The future system requires integrated electronic governance, improved data sharing between agencies, and visible service improvements to gain public support for property taxes.
Gender budgeting in India has evolved over the past decade through various structures and mechanisms. Gender budgeting cells were established in 57 ministries and departments to integrate a gender perspective in budget allocations. Guidelines have been issued to central and state governments, and gender budget statements are now included in annual budgets. Capacity building efforts like training programs and a gender budgeting scheme help strengthen implementation. A working group is developing guidelines for gender auditing certain ministries as a pilot program. Looking ahead, the next phase will focus on aligning gender budgeting with India's 15-year vision plan and sustainable development goals through participatory local planning and improved monitoring of budget allocations and outcomes.
Gender budgeting and Transparency : Understandingthe National and Sub-Nationa...Paramita Majumdar (Ph.D)
It talks about the importance of budget transparency vis-a-vis Gender Budgeting. Gender Budgeting Statement has emerged as an accountability and transparency tool, But the local governments have not yet adopted GRB as a strategy for empowering women. Recent initiatives in Kerala and by the Ministry of Panchaytai Raj has ushered in a new beginning.
Local economic development strategy preparation and implementation modalitiesAlexander Decker
This document summarizes the process of developing a Local Economic Development (LED) strategy in Kigoma Ujiji Municipal Council, Tanzania. A series of stakeholder workshops were held to gather input on the local economy, identify priority sectors, and develop a vision, goals, and projects. Key sectors included agriculture, fishing, and small businesses. Challenges like lack of infrastructure and skills were also discussed. An LED coordination team was formed to oversee strategy implementation. The strategy aims to create an enabling environment for business and partnerships between public, private, and nonprofit organizations to improve livelihoods through sustainable economic growth.
Tribal sub plan and Special Component PlanApurv Vivek
The Sub-Plan as presented in the summary is unique in many respects. It is mentioned in the preface that 'through the planning process was initiated about 25 years ago in the country, the rate of economic development of all the weaker sections of the community including the Adivasis has been extremely low in spite of special programmes for them'. The Sub-Plan proposed an allocation of Rs 130 crores for tribal areas in different districts.
What is regional development policy for and how does it workOECD Governance
Presentation made at the 4th International Conference on Overcoming Regional Disparities held in Chisinau, Romania on 21-22 May 2014, by William Tompson, Head, Urban Policy, Regional Development Policy Division, OECD.
This document provides an overview of population and economic trends in the Eastgate Economic Development District region from 1970 to 2008. It finds that while the state population grew slightly, the region experienced population declines, especially in the cities of Youngstown and Warren. Median family incomes in the region were lower than national and state levels, and poverty rates were higher, particularly concentrated in the cities. These socioeconomic challenges increased in the late 2000s during a national economic recession. The document aims to provide background for economic development planning in the region.
The document discusses gender budget analysis in India. It defines gender budgeting as analyzing government budgets from a gender perspective to establish their differential impact and ensure gender-sensitive resource allocation. It outlines tools for gender budget analysis, including examining inputs, activities and outcomes from a gender lens. It also summarizes the current status of gender budgeting in India, constraints faced, and priority actions needed like improving gender disaggregated data and institutionalizing the process.
The document discusses gender responsive budgeting. It begins by defining a budget and the budgeting process. It then discusses how budget preparation currently lacks citizen participation and transparency. The document outlines the key steps in budget preparation, including setting fiscal targets, allocating resources, and addressing efficiency. It also discusses different budgeting approaches and the issues with incremental budgeting. Finally, it provides examples of how to make budget call circulars and the budget process more gender responsive.
This document discusses the informal trading sector in Johannesburg, South Africa. It notes that the informal sector makes up a large portion of economic activity but contributes little to the local economy in a quantifiable way. The Metropolitan Trading Company is tasked with managing informal trade but faces challenges in providing support and regulating the thousands of traders. The document argues that local governments need urban development strategies to formalize and support small businesses and entrepreneurs to create jobs and economic growth in their communities.
Jacksonville Housing Authority, is looking for outstanding candidates for their next Chief Financial Officer. If interested, please send resume to Ernest, at Ernest@gansgans.com.
The document summarizes gender responsive budgeting (GRB) concepts and experiences in South Asian countries. It begins by setting the context of gender roles and international commitments to GRB. It then defines GRB as a process that incorporates a gender perspective at various stages of the budget cycle. The document discusses why GRB is important and provides examples from several South Asian countries, including Afghanistan, Bangladesh, India, Nepal, Pakistan and Sri Lanka. It highlights the diverse approaches taken and progress made in integrating gender perspectives into budgeting in different locations.
This document summarizes a PhD dissertation on local self-government in Nepal's Western Development Region from 1990 to 2002. It includes an overview of the study's objectives, methodology, findings, and recommendations. The study examined constraints on accountable, responsible local governance. It found issues like a lack of autonomy over finances and staffing, unclear roles and functions, irregularities in project implementation, weak institutional capacity, and declining citizen participation. Structural constraints like central control over local posts also hindered decentralization. The study recommends strengthening local bodies' financial and administrative autonomy, building capacity, clarifying concepts of autonomy, and reducing parallel institutions to improve local governance.
Planning and Development in the Third World by: Dr. Eusebio F. Miclat Jr. De...Jo Balucanag - Bitonio
The document discusses socio-economic planning and development in the Philippines from the 1950s to present. It outlines the introduction of western-style public administration and the creation of bodies like the National Economic Council to formulate development plans. It also discusses the challenges faced, including failures to implement plans and limited resources. Educational planning aimed to expand access to education and provide skilled labor but faced issues with quality. The creation of bodies like CHED aimed to improve governance and quality of higher education.
China’s 12th Five Year Plan & Economic Outlook - Ira KasoffAPCO
Setting the Context - China’s political system
-Overview of the 12th Five Year Plan
-Plan importance
-Plan Development
-Key Themes
Impact on multinational corporations in China
Economic Outlook
Secretary of State for Economic and Business Affairs Yes Yes
Secretary of the Treasury Yes Yes Yes
Secretary of Defense Yes Yes
Attorney General Yes Yes
Secretary of the Interior Yes Yes
Secretary of Agriculture Yes Yes
Secretary of Commerce Yes Yes Yes
Secretary of Labor Yes Yes
Secretary of Health and Human Services Yes Yes
Secretary of Housing and Urban Development Yes Yes
Secretary of Transportation Yes Yes
Secretary of Energy Yes Yes
Secretary of Education Yes Yes
Secretary of Veterans Affairs Yes Yes
Secretary of Homeland Security Yes Yes
Representative of the Office of Management and Budget Yes Yes Yes
The document summarizes the economic and socio-political challenges facing India's North East Region and proposes policies to address them. It identifies key challenges as weak agriculture, lack of infrastructure, and insurgency. To boost agriculture, it recommends adopting indigenous rice farming practices and increasing rural credit access. For infrastructure, it proposes a new road technology using polymer and bitumen, and creating a development board. To reduce insurgency, it suggests concluding negotiations, addressing identity issues, and improving law and order. Overall, the policies aim to transition the region from a cycle of poverty to one of prosperity by realizing its potential through concerted political and development efforts.
1. The document discusses various strategic planning models used by the National Economic and Development Authority (NEDA) to guide Philippine development planning, including models from 1993, 2001, and for the 2011-2016 period.
2. It also outlines the typical stages involved in strategic planning processes, such as situational analysis, goal-setting, policy formulation, budgeting, implementation, and evaluation.
3. The document provides examples of strategic frameworks developed by NEDA to guide areas of development planning like agribusiness, infrastructure, governance, and environmental management.
ANC Legislature and Governance Policy DocumentSABC News
The document discusses policy goals for the ANC related to legislature and governance in South Africa for 2022. It begins by outlining the theme of unity and renewal to defend democratic gains. It then reviews previous ANC resolutions on legislature and governance from national conferences since 2007. Over 144 resolutions were made across eight areas, including reviewing state policies, improving human resources, and addressing service delivery. The document evaluates progress on implementing these resolutions and identifies ongoing challenges like factionalism and failure to implement policies. It proposes strengthening accountability measures and monitoring of deployed ANC members. Additional discussion questions are provided on various topics.
A theoretical exploration of the evolution and politics of decentralisation p...Alexander Decker
This document provides a theoretical exploration of the evolution and politics of decentralization programs in Ghana from colonial times to the present. It discusses several key points:
1) Ghana has experienced a history of decentralization policies and programs since independence that aimed to transfer responsibilities to local authorities, but without corresponding financial and material resources, leading to ineffectiveness.
2) Colonial era programs like Indirect Rule and the Native Authority System provided an early framework for decentralization, but faced issues like unclear chief selection processes and exclusion of educated elites.
3) Post-independence commissions like the Watson Commission and Coussey Committee studied decentralization and recommended reforms like regional councils, though their suggestions were not fully implemented.
Gender budgeting in India has evolved over the past decade through various structures and mechanisms. Gender budgeting cells were established in 57 ministries and departments to integrate a gender perspective in budget allocations. Guidelines have been issued to central and state governments, and gender budget statements are now included in annual budgets. Capacity building efforts like training programs and a gender budgeting scheme help strengthen implementation. A working group is developing guidelines for gender auditing certain ministries as a pilot program. Looking ahead, the next phase will focus on aligning gender budgeting with India's 15-year vision plan and sustainable development goals through participatory local planning and improved monitoring of budget allocations and outcomes.
Gender budgeting and Transparency : Understandingthe National and Sub-Nationa...Paramita Majumdar (Ph.D)
It talks about the importance of budget transparency vis-a-vis Gender Budgeting. Gender Budgeting Statement has emerged as an accountability and transparency tool, But the local governments have not yet adopted GRB as a strategy for empowering women. Recent initiatives in Kerala and by the Ministry of Panchaytai Raj has ushered in a new beginning.
Local economic development strategy preparation and implementation modalitiesAlexander Decker
This document summarizes the process of developing a Local Economic Development (LED) strategy in Kigoma Ujiji Municipal Council, Tanzania. A series of stakeholder workshops were held to gather input on the local economy, identify priority sectors, and develop a vision, goals, and projects. Key sectors included agriculture, fishing, and small businesses. Challenges like lack of infrastructure and skills were also discussed. An LED coordination team was formed to oversee strategy implementation. The strategy aims to create an enabling environment for business and partnerships between public, private, and nonprofit organizations to improve livelihoods through sustainable economic growth.
Tribal sub plan and Special Component PlanApurv Vivek
The Sub-Plan as presented in the summary is unique in many respects. It is mentioned in the preface that 'through the planning process was initiated about 25 years ago in the country, the rate of economic development of all the weaker sections of the community including the Adivasis has been extremely low in spite of special programmes for them'. The Sub-Plan proposed an allocation of Rs 130 crores for tribal areas in different districts.
What is regional development policy for and how does it workOECD Governance
Presentation made at the 4th International Conference on Overcoming Regional Disparities held in Chisinau, Romania on 21-22 May 2014, by William Tompson, Head, Urban Policy, Regional Development Policy Division, OECD.
This document provides an overview of population and economic trends in the Eastgate Economic Development District region from 1970 to 2008. It finds that while the state population grew slightly, the region experienced population declines, especially in the cities of Youngstown and Warren. Median family incomes in the region were lower than national and state levels, and poverty rates were higher, particularly concentrated in the cities. These socioeconomic challenges increased in the late 2000s during a national economic recession. The document aims to provide background for economic development planning in the region.
The document discusses gender budget analysis in India. It defines gender budgeting as analyzing government budgets from a gender perspective to establish their differential impact and ensure gender-sensitive resource allocation. It outlines tools for gender budget analysis, including examining inputs, activities and outcomes from a gender lens. It also summarizes the current status of gender budgeting in India, constraints faced, and priority actions needed like improving gender disaggregated data and institutionalizing the process.
The document discusses gender responsive budgeting. It begins by defining a budget and the budgeting process. It then discusses how budget preparation currently lacks citizen participation and transparency. The document outlines the key steps in budget preparation, including setting fiscal targets, allocating resources, and addressing efficiency. It also discusses different budgeting approaches and the issues with incremental budgeting. Finally, it provides examples of how to make budget call circulars and the budget process more gender responsive.
This document discusses the informal trading sector in Johannesburg, South Africa. It notes that the informal sector makes up a large portion of economic activity but contributes little to the local economy in a quantifiable way. The Metropolitan Trading Company is tasked with managing informal trade but faces challenges in providing support and regulating the thousands of traders. The document argues that local governments need urban development strategies to formalize and support small businesses and entrepreneurs to create jobs and economic growth in their communities.
Jacksonville Housing Authority, is looking for outstanding candidates for their next Chief Financial Officer. If interested, please send resume to Ernest, at Ernest@gansgans.com.
The document summarizes gender responsive budgeting (GRB) concepts and experiences in South Asian countries. It begins by setting the context of gender roles and international commitments to GRB. It then defines GRB as a process that incorporates a gender perspective at various stages of the budget cycle. The document discusses why GRB is important and provides examples from several South Asian countries, including Afghanistan, Bangladesh, India, Nepal, Pakistan and Sri Lanka. It highlights the diverse approaches taken and progress made in integrating gender perspectives into budgeting in different locations.
This document summarizes a PhD dissertation on local self-government in Nepal's Western Development Region from 1990 to 2002. It includes an overview of the study's objectives, methodology, findings, and recommendations. The study examined constraints on accountable, responsible local governance. It found issues like a lack of autonomy over finances and staffing, unclear roles and functions, irregularities in project implementation, weak institutional capacity, and declining citizen participation. Structural constraints like central control over local posts also hindered decentralization. The study recommends strengthening local bodies' financial and administrative autonomy, building capacity, clarifying concepts of autonomy, and reducing parallel institutions to improve local governance.
Planning and Development in the Third World by: Dr. Eusebio F. Miclat Jr. De...Jo Balucanag - Bitonio
The document discusses socio-economic planning and development in the Philippines from the 1950s to present. It outlines the introduction of western-style public administration and the creation of bodies like the National Economic Council to formulate development plans. It also discusses the challenges faced, including failures to implement plans and limited resources. Educational planning aimed to expand access to education and provide skilled labor but faced issues with quality. The creation of bodies like CHED aimed to improve governance and quality of higher education.
China’s 12th Five Year Plan & Economic Outlook - Ira KasoffAPCO
Setting the Context - China’s political system
-Overview of the 12th Five Year Plan
-Plan importance
-Plan Development
-Key Themes
Impact on multinational corporations in China
Economic Outlook
Secretary of State for Economic and Business Affairs Yes Yes
Secretary of the Treasury Yes Yes Yes
Secretary of Defense Yes Yes
Attorney General Yes Yes
Secretary of the Interior Yes Yes
Secretary of Agriculture Yes Yes
Secretary of Commerce Yes Yes Yes
Secretary of Labor Yes Yes
Secretary of Health and Human Services Yes Yes
Secretary of Housing and Urban Development Yes Yes
Secretary of Transportation Yes Yes
Secretary of Energy Yes Yes
Secretary of Education Yes Yes
Secretary of Veterans Affairs Yes Yes
Secretary of Homeland Security Yes Yes
Representative of the Office of Management and Budget Yes Yes Yes
The document summarizes the economic and socio-political challenges facing India's North East Region and proposes policies to address them. It identifies key challenges as weak agriculture, lack of infrastructure, and insurgency. To boost agriculture, it recommends adopting indigenous rice farming practices and increasing rural credit access. For infrastructure, it proposes a new road technology using polymer and bitumen, and creating a development board. To reduce insurgency, it suggests concluding negotiations, addressing identity issues, and improving law and order. Overall, the policies aim to transition the region from a cycle of poverty to one of prosperity by realizing its potential through concerted political and development efforts.
1. The document discusses various strategic planning models used by the National Economic and Development Authority (NEDA) to guide Philippine development planning, including models from 1993, 2001, and for the 2011-2016 period.
2. It also outlines the typical stages involved in strategic planning processes, such as situational analysis, goal-setting, policy formulation, budgeting, implementation, and evaluation.
3. The document provides examples of strategic frameworks developed by NEDA to guide areas of development planning like agribusiness, infrastructure, governance, and environmental management.
Similar to Decentralisation and the challenge of revenue mobilisation for development the case of adaklu anyigbe district assembly in the volta region of ghana
ANC Legislature and Governance Policy DocumentSABC News
The document discusses policy goals for the ANC related to legislature and governance in South Africa for 2022. It begins by outlining the theme of unity and renewal to defend democratic gains. It then reviews previous ANC resolutions on legislature and governance from national conferences since 2007. Over 144 resolutions were made across eight areas, including reviewing state policies, improving human resources, and addressing service delivery. The document evaluates progress on implementing these resolutions and identifies ongoing challenges like factionalism and failure to implement policies. It proposes strengthening accountability measures and monitoring of deployed ANC members. Additional discussion questions are provided on various topics.
A theoretical exploration of the evolution and politics of decentralisation p...Alexander Decker
This document provides a theoretical exploration of the evolution and politics of decentralization programs in Ghana from colonial times to the present. It discusses several key points:
1) Ghana has experienced a history of decentralization policies and programs since independence that aimed to transfer responsibilities to local authorities, but without corresponding financial and material resources, leading to ineffectiveness.
2) Colonial era programs like Indirect Rule and the Native Authority System provided an early framework for decentralization, but faced issues like unclear chief selection processes and exclusion of educated elites.
3) Post-independence commissions like the Watson Commission and Coussey Committee studied decentralization and recommended reforms like regional councils, though their suggestions were not fully implemented.
Not for Profit, not necessarily Not for GainAnthony Rippon
This document discusses improving public sector participation through public-private partnerships. It argues that partnerships between government, businesses, and community organizations can more effectively and efficiently deliver services to communities. The document examines some contexts of public-private partnerships in South Africa and how they could help realize the goals of reform programs like the Reconstruction and Development Programme and the National Development Plan to address issues like unemployment, inequality, and poverty reduction through 2030. Strategic community development involving all stakeholders working together is presented as key to long-term sustainability and growth that benefits future generations.
Session for State Resource Centres for Women to understand and identify entry points for doing Gender Budgeting in the changed fiscal scenario in India
Factors Influencing Implementation of CDF Projects in Secondary Schools in Mo...paperpublications3
Abstract: Constituency Development Fund (CDF) came into existence in Kenya after the National Rainbow Coalition (NARC) came into power with the enactment of CDF Act in 2003, subsequently amended in 2007. The CDF forms one of the devolved funds channeled by central government to the constituencies. It aims at supporting development projects in the constituencies. Over ten years after its inception, various achievements have been made although there is continuous outcry from stakeholders on the ineffective management of the projects funded by CDF. This is blamed on the ineffective management framework of Constituency Development Fund Committees (CDFC). This study looked at the factors influencing project implementation process of CDF projects in the education sector in Mosop Constituency, Nandi County, Kenya, with a view to establishing more effective ways of implementing the projects. The study reviewed literature on some past studies and evaluated their contribution to the objectives of this study. Descriptive survey design was used in carrying out the study and entailed the collection of both qualitative and quantitative data. This design was deemed appropriate for this study because it shows clearly the relationships that may exist between the variables. 20 schools were sampled for the study. The intended respondents were 20 Principals, 20 PTA Chairpersons and 20 BOM Chairpersons. The stratified random sampling technique was used in order to cover the different categories of players that were involved in the implementation process. Purposive sampling was used to select 10 CDF officers and 10 community members who had had previous experience in CDF management to provide information on CDF. The study gives recommendations on a number of issues that need to be attended to in order to bring about a more efficient and effective utilization of CDF assistance especially in the education sector. These recommendations especially address the roles played by Principals as well as Chairpersons of PTA and BOM respectively. The study also tried to show whether school Principals have competency in planning, supervising and monitoring of school projects. Similarly it tried to show whether PTA and BOM Chairpersons have the capacity to assist principals in project implementation.
Factors Affecting Revenue Collection Efficiency in County Governments in Keny...paperpublications3
Abstract: Revenue collection is very crucial for the survival of any organizations. All organizations undertake revenue collections to meet their budgetary obligations. Successful revenue collection means that the ultimate objective of the organization must be well defined. Interference from civil leaders seriously hampers operations in revenue collection in their wards. When the County Governments fail to optimally collect requisite revenues, the public will negatively be affected by being denied vital services. Moreover, the National Government will be overburdened by the financial demand from the County Governments which will ultimately negate the national economy. The objectives were; to determine the effect of revenue collection practices on Revenue collection efficiency, to determine the effect of internal controls on Revenue collection efficiency, to determine the effect of competencies on Revenue collection efficiency, to determine the effect of compliance level on the efficiency of Revenue collection, and to determine the combined effect of revenue collection practices, internal controls, compliance level and compliance level on the efficiency of Revenue collection. The target population were employees and management of the County Government of Trans-Nzoia. Revenue collectors, Traders, Chief Officers, Members of County Assembly, county executive committee members, clerk to assembly and county secretary. The researcher used stratified sampling technique to select employees from the various departments. Stratified sampling techniques identified subgroups in the population and their proportions and selects from each subgroup to form a sample. The findings the study were that land rates are the main sources of revenue collection. The study found out that respondents understand competencies used to collect revenue such as training of staff to improve on the efficiency of revenue collection. The study found out that respondents know internal control systems. The study established that Training of staff enhance the efficiency of the revenue collection as well trained staff will be in a position to perform their duty in a professional manner. The study recommends that , all revenue collection officers should be computerized as a means of internal control systems, training of staff should be done in reference to improving on competencies, and more means of sourcing for revenue should be established by allowing staff to be innovative to allow compliance.
This presentation by Mpumelelo Tshabalala (Competition Tribunal of South Africa), Betty Mkhatshwa (Gilbert & Tobin) and Sonia Phalatse (Institute for Economic Justice), was made during the workshop on Gender inclusive competition policy held virtually on 25 February 2021. More papers and presentations on the topic can be found out at oe.cd/gicp.
The Political Settlement of Local Economic Development in Ghana’s Local Gover...AJSSMTJournal
Both the 1992 Republican Constitution and the Local Governance Act, 2016 (Act 936) have
conferred political, administrative, social, economic and developmental authorities and functions on the
Metropolitan, Municipal and District Assemblies. However, the assemblies have exercised all other authorities
to the neglect of their economic and developmental functions. In view of this, they still rely on central
government for development hence the concept local economic development emerged for assemblies to use
their local resources to champion the development of their localities. Deploying both primary and secondary
sources of data, this paper examined the extent of political settlement in the implementation of local
economic development (LED) in Ghana. The study found that the nature of the LED programme, the strategic
nature of the MMDAs, the activism of the actors, the benefits to be derived by the actors, the political party in
power and the need to test new development paradigms shaped the behaviour of actors in the LED
implementation process. The desire of each actor to project its interest above the others culminated into “turf
war” among them in the implementation process. The study recommends that the development of localities
should supersede the interest of actors, locality leadership should be proactive and aggressive in wooing
investors, and incentives should be provided for investors who invest in the hinterlands. Key lessons learnt
were: leadership was significant in LED, collaboration among actors is important for the success of LED.
The Effect of Organizational Culture on Organizational Performance: Mediating...theijes
The purpose of this study was to determine and analysis the effect of Organizational Cultural on Organizational Performance mediating by Knowledge Management and Strategic Planning. Samples were taken used purposive sampling taking officials of each Head of Department, and Echelon III and IV in Local Revenue Offices Kendari were 42 respondents. Method of data analysis in this study used Partial Least Square (PLS). The results of this study showed that f Organizational Cultural has positive and significant effect on Organizational Performance. Organizational Cultural has positive and significant effect on Knowledge management. Organizational Cultural has positive and significant effect on Strategic planning. Knowledge management has role mediating effect of organizational culture on organizational performance. Strategic planning has role mediating effect of organizational culture on organizational performance. Strategic planning has role mediating effect of knowledge management on organizational performance
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited financial autonomy and revenue sources due to dependence on state and federal allocations. This is exacerbated by issues like lack of transparency, undue interference by state governments, and corruption. The document traces the history of local governments in Nigeria and reforms like the 1976 reforms. It analyzes the objectives of fiscal federalism and revenue allocation in Nigeria. The document recommends granting local governments full financial autonomy and removing joint state-local government accounts to improve their ability to provide services.
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited revenue sources and financial autonomy due to their dependence on state and federal allocations. This has hindered their ability to effectively carry out development projects and provide services. The document traces the history of local governments in Nigeria and reforms like the 1976 reform. It analyzes issues like joint state-local government accounts that give states control over local funds. The House of Representatives is now pushing a bill to amend the constitution and grant local governments full financial autonomy in an effort to strengthen their ability to improve rural areas.
Catherine Ragasa - Assessing the Performance of Agricultural and Rural Manage...IFPRI SIG
"Assessing the Performance of Agricultural and Rural Management Councils (CARGs) in Western Democratic Republic of Congo" - Catherine Ragasa, John Ulimwengu and Thaddee Badibanga at SIG 2015 Workshop "Integrating Multi-level Governance into the Post-2015 Development Agenda: Opportunities, Trade-offs, and Implications", Nov 9-10, 2015
Factors Influencing Implementation of Strategic Plans in Non-Governmental Org...paperpublications3
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Decentralisation and the challenge of revenue mobilisation for development the case of adaklu anyigbe district assembly in the volta region of ghana
1. Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-1700 (Paper) ISSN 2222-2855 (Online)
Vol.5, No.14, 2014
33
Decentralisation and the Challenge of Revenue Mobilisation for
Development: The Case of Adaklu Anyigbe District Assembly in
the Volta Region of Ghana
Simon Amegashie-Viglo (Corresponding Author)
Liberal Studies Department, Faculty of Business Management Studies, P O Box 217, Ho, VR, Ghana
E-mail: amegashieviglos@yahoo.com
Stephen Komla Bokor
Faculty of Engineering, Ho Polytechnic, P O Box 217, Ho. VR, Ghana
Francis Komla Ganyaglo
Department of Marketing, Faculty of Busines Management Studies, Ho Polytechnic, P O Box 217. Ho, Ghana.
Abstract
This article assesses the sources of revenue available to the Adaklu Anyigbe District, examines the strategies for
revenue mobilisation and evaluates the challenges facing the Adaklu-Anyigbe District in its revenue mobilisation
efforts. The Assembly has staff strength of about 85 workers including the thirteen (13) Assembly members of
the District. Thirty-five questionnaires were administered among 35 selected staff and Assembly members of the
District. It was found out that between 2005 and 2008, the Assembly was unable to achieve its revenue targets.
Revenue mobilisation fell short of the estimated targets for four consecutive years, this made planning and
funding of development projects very difficult. The traditional sources of revenue proved unpredictable and
difficult to mobilise, whilst the citizens were unwilling to pay their basic and special rates due to lack of
education and inability to pay. It was also found out that the Assembly, as a newly created District, lacked the
requisite man power and logistics for achieving its revenue generation targets. The research recommends
capacity building for the District in terms of basic infrastructural support funding and radical staff development
to enable the Assembly meet its development aspirations.
Key words: Revenue mobilisation, decentralisation, capacity building, traditional sources of revenue..
Introduction
Attempts at decentralisation of government machinery in Ghana since independence have proved ineffective,
inefficient and problematic. The reasons often given for this situation have been:
• Low development capacity of the decentralised areas, not unrelated to size and weak revenue and
resource base;
• Lack of technical expertise;
• Poor financial administration and corruption;
• Inexperience and poor calibre of local government personnel, attributable in part to low prestige
attached to and poor remuneration for service at the local level;
• Unclear definitions of the distribution of functions between central government agencies and local
authorities;
• Intrusion of partisan politics into local government with a view, primarily to winning political
advantage and patronage for the incumbent regime; and
• Joggling with local government boundaries. (Republic of Ghana (c) 1991: 14).
To remedy some of these problems, Fourth Republican Constitution of Ghana provided for 5%, (later amended
to 7.5%) national revenue sharing formula with the District Assemblies, which is the District Assemblies
Common Fund (DACF). The District Assemblies Common Fund has, however, proven to be inadequate in
meeting the development aspirations of the District Assemblies. Its disbursement has been characterised by
delays and irregularity (Ayee 1992). This situation makes revenue mobilisation from traditional sources
imperative for the District Assemblies especially the new ones (Nkrumah 1990: 83).
This development has made planning at the District levels very difficult Nsarkoh (1980: 80). This difficulty is
expected to be more acute in the newly created Districts like Adaklu Anyigbe District in the Volta Region of
Ghana, which would be expected to embark upon a more radical revenue mobilisation venture to support their
development aspirations.
Statement of Problem
The District, Municipal and Metropolitan Assemblies in Ghana are mandated by the Fourth Republican
Constitution to ensure the overall development planning of their Districts; District budgets must also be
prepared for Ministry of Finance to approve. The Assemblies are to formulate and execute plans, programmes
2. Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-1700 (Paper) ISSN 2222-2855 (Online)
Vol.5, No.14, 2014
34
and strategies for the effective mobilization of the resources necessary for the overall development of the district;
promote and support any district activities and development that are productive and ensure that any hindrances to
development are removed; initiate basic infrastructure development programmes and provide other essential
services in the districts; develop, manage and improve the district’s environment and any human settlements in
the area; responsible for maintaining security and public safety in the district in collaboration with the
appropriate security agencies; ensure that courts are available and the people having access to them to promote
justice in the district and perform such other functions as may be provided any other enactment.
The accomplishment of these functions is a great challenge to all the Assemblies including even those better
endowed with resources. The main research questions of this paper are: What are the main sources of revenue to
the Adaklu Anyigbe District? What strategies are being adopted for revenue mobilisation? What challenges are
confronting the revenue mobilisation effort of the District? How adequate is revenue and what impact is revenue
so mobilised having on the development aspirations of the people?
Aims and Objectives
This research seeks to assess the main sources of revenue in the Adaklu Anyigbe District for carrying out it
functions; examine the strategies adopted for revenue mobilisation in the District; evaluate the challenges facing
revenue mobilisation efforts; assess the adequacy of the revenue mobilized and determine how the revenue so
mobilised is used to meet the development aspirations of the people.
Methodology and Scope
Thirty-five (35) questionnaires were administered to Assembly members, opinion leaders, and the management
and the staff of the Adaklu Anyigbe District Assembly to ascertain their views on revenue mobilisation the
District. The Assembly is a small one with only thirteen (13) members and about 72 workers, making a
population of 85 people. The sample size of 35 questionnaires was considered representative of opinion among
management and staff of the Assembly. Documents of the District Assembly were examined and development
projects were assessed against projections. Statistical Package for Social Scientists (SPSS) was used to analyse
data collected from the field.
Literature Review
Decentralisation has become a recurring theme in political and administrative discourse for advocates of
administrative reform everywhere in the world (Asibuo S.K 1991: 45). Decentralisation is probably the most
frequently recommended structural reform to Third World Countries because “it suggests the hope of cracking
open the blockage in an inert central bureaucracy, curing managerial constipation, giving more direct access for
people to the government and the government to the people, stimulating the whole nation to participate in
national development” (Philip Mawhood, 1983:1). The popularity of the concept of decentralisation in
development administration and the debates it has generated could be attributed to the linking of decentralisation
with such benefits as equity, effectiveness, responsiveness and efficiency (Ayee 1992). Some benefits of
decentralisation have been stated by Rondinelli:
“As societies, economies and government become more complex central control and
decision-making become more difficult, costly and inefficient. By reducing diseconomies of
scale inherent in the over-concentration of decision-making in the national capital,
decentralisation can increase the number of public goods and services – and the efficiency
with which they are delivered – at lower cost” (Rondinelli 1981: 18).
Despite the benefits that decentralisation is said to be capable of bringing about, attempts at decentralisation in
the developing world, including Ghana, have brought no marked improvement in development drives (Ayee
1990: 15). Policy-makers and development administrators in the Third World, continue to express
dissatisfaction with the way decentralisation policies have been implemented. Studies, as we shall see in the
exploration of literature, show disappointing results of attempts in most countries to decentralise planning and
management functions. In most cases, central government introduced heavily publicised decentralisation
policies only to see them falter during implementation process.
Studies further reveal a kind of double-mindedness in developing countries about the desirability of transferring
powers and responsibilities from the central ministries to other organisations. While local administrative
organisations were given broad powers in some countries to perform development planning and management
functions, adequate financial resources and qualified personnel necessary to carry out these functions were often
withheld (Cheema & Rondinelli 1983: 297).
Field offices of central ministries, district planning and administrative units were established in most countries in
the developing countries, but central government officials had been reluctant or lacked the political will to assist
them. In their desire to minimize political conflicts and secessionist agitations, central governments discouraged
the growth of community and non-governmental involvement in decentralisation policies (Cheema & Rondinelli
1983: 297). Consequently development planning and administration had remained highly centralised after
decades of persistent attempts at decentralisation. In some cases, authority was delegated without giving local
organisations the flexibility to perform new functions in the ways that met local demands and needs.
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In developing administration in the Third World, performance and impact have not often matched the goals of
their decentralisation policies, while control over financial resources continues to suffer severe shortages in
qualified personnel. Local organisations have thus been largely incapacitated in their development efforts and
exist merely to extend centrally-controlled and established priorities and are seen as solicitors of support for
national policies (Cheema G.S. & Rondinelli 1983: 297).
Problems of Decentralisation in Development Administration
Diana Conyers, in probing the problems of decentralisation in development administration had a series of
questions to ask:
(i) What are the functional activities over which some sort of power has been transferred?
(ii) What types of powers have been transferred with respect to each functional activity?
(iii) To which levels or areas (for example, state, province, district, ward etc). have the powers been
transferred?
(iv) To whom at these levels has authority been transferred?
(v) Finally, what legal or administrative means have been used to transfer the authority? (Diana
Conyers 1989: 18).
Finding answers to these questions ushers us into the problems of allocating authority, managing and
implementing decentralised administration. The implementation of any sort of development policy like
decentralisation; involves major changes in structure and encounters problems arising from the relationship
between the management of decentralised systems of administration and implementation of reforms designed to
increase the amount of decentralisation. The prevalence of these management and implementation problems, has
made the rural areas by comparison with the urban centres scenes of massive poverty, unemployment,
inadequate or virtually absent health care services and educational opportunities, poor road network, lack of
good drinking water, low agricultural productivity, ignorance, hunger and disease (Owusu-Ansah 1976: 19).
Conyers had reached certain conclusions regarding the implementation and management of decentralisation
programmes. She noted that the amount of decentralisation is often woefully inadequate. Secondly,
decentralisation has failed to achieve the intended developmental objectives and thirdly decentralisation has been
characterised by undesirable side-effects (Diana Conyers 1989: 13).
Although some scholars are critical about the undesirable side-effects of decentralisation – regionalism, the
pursuit of parochial interest, disparity in development standards and loyalty to local rather than to national
leaders etc – the undesirable side-effects do not in any measure outweigh the benefits of decentralisation in
development administration. Despite the weaknesses of decentralisation it is a better option as compared with
centralisation in development. This is because centralisation as a strategy or model for development has
marginalised decentralised organisations in development efforts in the Third World countries as a result of
discrimination against the rural areas.
The Ghanaian Experience of the Decentralisation in Development Administration under the District
Assemblies
The “District Political Authority and Modalities for District Level Elections” – the document that outlined the
preliminary aspects of the PNDC’s decentralisation programme states that:
In order to democratise state power and advance participatory democracy and collective
decision-making at the grassroots level there is the need to set up decentralised political
and administrative authorities with elected representatives of the people. The
decentralised authorities will be the bodies exercising state power as the people’s local
government (Republic of Ghana; (a) 1987: 1).
In this connection, the decentralisation programme was expected to help bring about qualitative changes in the
country’s administration, to promote effective delivery of goods and services and to facilitate the involvement of
the people at the grassroots in decision-making. Grassroots participation in decision-making was intended to
ensure that experience and wisdom are tapped in the pursuit of development programmes (Ayee 1990: 46).
To give the decentralisation programme a more meaningful push, certain measures were taken. These measures
include, among others, the following:
(i) The increase in the number of districts in the country from 65 to 110 the rationale behind this
action was not only to make the districts smaller to promote effective participatory democracy, but also
to make them “viable and more homogenous and manageable units” (Min. of Local Government 1991:
88). This line of reasoning in the opinion of some scholars, including Ayee (1992: 51) is faulty
because large units have not been proven and tested to be less effective and efficient than small ones.
(ii) The holding of District Assembly elections in 1988/89.
(iii)
The enactment of PNDC Law 207 of 1988, to give backing to the District Assemblies and to
authorise the transfer of legislative, administrative and executive powers to them. The jurisdiction of
the District Assemblies, much unlike the previous attempts at decentralisation, covers planning, finance,
budgeting and security (Ayee 1992: 51).
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ISSN 2222-1700 (Paper) ISSN 2222-2855 (Online)
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(iv) The transfer of planning and budgeting processes to the district. This measure was
consolidated in March, 1990, by the appointment and posting to each district, of district planning and
budgeting officers to compel ministries to actually deconcentrate their staff so as to make district
composite budgeting a reality. (Ayee 1992: 51).
(v) The power to pay government contracts up to the value of 250 million cedis. In furtherance of
this measure, District Tender Boards were established to advice the District Assemblies on the award of
contracts. District treasuries were simultaneously set up to take over control of budgeting from
departments formerly under the Controller and Accountant General’s Department in Accra. (Ayee
1992: 51).
(vi) To help the District Assemblies execute their functions more efficiently, 22 departments were
decentralised (Ayee 1992: 51).
(vii) The ceding of certain taxes previously collected by central government to the District
Assemblies. These ceded revenue bases meant to augment the financial resources of the District
Assemblies include; entertainment tax; casino revenue; betting tax; gambling tax; income tax
(registration of trade, business, profession or vocation) daily transport tax; advertisement tax.21 and
taxes on District Weekly Lotto Operations (Ayee 1990: 49).
The establishment of the District Assemblies and the measures taken were to ensure that local people get the
opportunity to elect their representatives to the District Assemblies and to participate in decision-making and
implementation processes at the district level. This opportunity quickly whetted the appetite of the people for
the initiation and implementation of development programmes. Unfortunately, however, the District Assemblies
assumed far more functions and responsibilities than the human, financial and material resources at their disposal
could accomplish. Most District Assemblies had to resort to the imposition of unsanctioned taxes on the people
of their districts (Ayee 1990: 46).
The District Assemblies were confronted with serious challenges and problems in meeting their responsibilities
and functions. They lagged behind in fulfilling the expectations of the people with regard to development
projects. District Assemblies therefore remained largely ineffective in the implementation of development
programmes that had been on their drawing boards for years, until the establishment of the District Assemblies
Common Fund in the 1992 Constitution with the allocation of five per cent the gross national income. Article
240 of the 1992 Constitution of Ghana states that there shall be a system of local government administration
which shall as far as practicable be decentralised. The Assemblies shall possess deliberative, legislative and
executive powers. The District shall plan, initiate, co-ordinate, manage and execute policies in respect of all
matters affecting the people within their jurisdiction with the view of ultimately achieving localisation of these
activities (1992 Constitution of Ghana).
The Assemblies were established to address the needs of communities within their jurisdiction and to accelerate
development and growth. The mission of the Assemblies is to raise the living standard of the people, reduce the
pressure on the central government and also to enable the central government perform its social and political
aspirations (1992 Constitution). In line with the concept, one person from each electoral area within the
Assemblies jurisdiction and member(s) of Parliament from the Constituencies within the District shall be
member(s) of the Assembly but without a voting right.
According to the Constitution of Ghana, the District Chief Executives (DCE's) are appointed by the president in
consultation with the Council of State, subject to approval by two third (2/3) majority of the members of the
Assembly. The chief executive is responsible for the day to day performance of the executive and administrative
functions of the District Assemblies. Other members of the Assembly, which are not more than thirty percent
(30%) of all the members of the District Assembly are appointed by the President in consultation with the
traditional authorities and other interest groups in the District (1992 Constitution of Ghana). The Assemblies
have been assigned functions and responsibilities more than it was in the traditional local government functions.
This has been emphasized by Act 462 Section 10 and Article 245 of the 1992 Constitution which states the
functions of the Districts Assemblies are as follows:
• To ensure the overall development of the District by preparing district developmental plans for approval
by the National Development Commission.
• Levying and collection of taxes, rates fees and fines
• To promote and support any district activities and development that is reproductive and ensures that any
hindrances to these are stopped.
• Organization and maintenance of law, order, peace and security in the District.
• To perform any other function that may be conferred on them by the Government.
The Concept of Decentralisation
The climate of opinion in which liberal economists, as well as Marxist thinkers were urging the virtue of
centralised planning mechanism as the key to rapid development is fast fading into oblivion (Mawhood 1987:
13). This state of affairs is due principally to the growing dissatisfaction over the failure of national or central
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planning and investment to produce results in development schemes in the Third World in the 1960’s and the
new grounds decentralisation is believed to have broken or to be capable of breaking (Mawhood 1987: 13).
Hence decentralisation of the machinery of government has been regarded as a panacea for solving socio-
economic woes of developing countries (Asibuo 1991: 45).
The wealth of literature available on decentralisation of administration and development is, therefore, worthy of
critical review. This review of literature concentrates on empirical works available and relevant to
decentralisation and development in general with particular emphasis on Third World Countries and Ghana.
Studies on Decentralisation in some African Countries
In his case study of decentralisation experience in the 1970’s and the 1980’s of Zambia, Sudan and Nigeria,
Asibuo (1991), revealed that insufficient political will undermined the effectiveness of the implementation of
decentralisation programmes. Secondly, there was inadequate understanding of the provisions of the reforms
and the new roles expected of both councillors and staff. This situation, Asibuo (1991) noted, was due to lack of
adequate education on the real meaning and fundamental philosophy of decentralisation by the different actors in
the drama of implementation of decentralisation programmes at each administrative level. He concluded that
numerous functions and responsibilities were transferred to the local authorities in each of the three countries
without the transfer of corresponding measures of financial, human and material resources. Consequently even
though local autonomy and democracy were the objectives set in the restructuring processes of the three
countries, they could not be realised. In contrast, centralisation of power was enhanced (Asibuo 1991: 45).
Humes (1973: 21) observed that;
‘The basic weakness of decentralised local institutions as promoters
of economic development has been the lack of sufficient functions,
funds and functionaries to undertake the capital development so
vital to economic prosperity’
Apart from the emphasis on finance, (Humes 1973: 21) stressed management problems. He stated in a study he
conducted on Nigeria that the calibre of the membership of local councils had been generally low, too few
qualified men were available for office and too many incumbent local government officials were illiterate and
corrupt, hence the ineffectiveness in the discharge of their duties.
Studies on Financial Aspects of Decentralisation in Ghana
There are empirical studies on the problems of decentralisation and development in Ghana with emphasis on
lack of sources of financing development projects. Commenting on the causes of poor performance of local
government councils in Ghana, Nkrumah (1990: 83) asserted that the absence of a civic sense of responsibility
among the local population has made it difficult for local authorities to collect rates, hence their over-dependence
on central government grants-in-aid which are grossly inadequate, irregular and often late in coming. Nkrumah
argued that this chronic financial problem of local authorities could be solved through direct revenue-sharing
with the central government on specified percentage basis
Nsarkoh (1980: 80) pointed out that under the Busia regime, even though local government councils had power
to generate revenue for the effective discharge of their duties and responsibilities, they could not do so. Nsarkoh
(1977: 28) concluded
that available sources of revenue offered plenty of scope for expansion provided that the
councils would apply themselves to the organisation of revenue collection as a matter of paramount importance
by eliminating dishonest and corrupt tax collectors
In support of Nsarkoh’s view is the study Dankyi (1987) who investigated the extent and effects of financial
problems facing local government councils in Ghana. Dankyi (1987) analysed local authority budget in the
allocation of resources and examined the existing and possible new sources of revenue for local government
units and came to the same conclusion as Nsarkoh (1977: 28).
Dzakpasu (1976) on the performance of the Dzodze Local Council between 1966 and 1969 disclosed that
inadequate financial capacity had been the major limitation on the development efforts of the Council. In a
comparative study of the financial resources of some District Assemblies in five regions of Ghana (Ayee 1990:
46), stated that the District Assemblies in Ghana lacked the necessary revenue to cope with the numerous
functions conferred on them by the Local Government Law 1988 (PNDC Law 207). Ayee (1990: 46) argued
that some District Assemblies have as a result, resorted to the imposition of new and unsanctioned taxes on the
people.
Personnel Aspects of Decentralisation in Ghana
Apart from financial problems in the implementation of decentralisation policies, another work has touched on
personnel and administrative problems. In her study entitled “Administrative Capabilities of District Councils”
for instance, Pepra-Omani (1986) argued that one of the most important factors which have contributed to low
productivity of local authorities had been lack of qualified personnel to man the administration at the district
level. She concluded that if local government bodies are to make any meaningful impact in their bid to promote
development, then training of manpower should be given serious attention.
Relationship between Decentralisation and Development
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Development, in this study is conceived of as a multi-dimensional process involving major changes in social
structures, popular attitudes and national institutions, as well as the acceleration of economic growth, reduction
of inequality, eradication of absolute poverty, provision of employment and the basic necessities of life –
water, food, clothing and shelter – without which life becomes impossible. Development is also characterised by
a general movement away from those conditions of life widely perceived as unsatisfactory towards a situation or
condition regarded as materially and spiritually better (Todaro Michael P 1985: 85).
In concrete terms, development involves such social goals as improved conditions of health and nutrition,
augmented educational opportunities, expanded social welfare services and increased mobility, as well as such
economic ones like raised incomes, higher agricultural production and increased employment opportunities
Owusu-Ansah (1976: 19).
Attempts to decentralise administrative systems are seldom initiated solely for developmental reasons. This is
because decentralisation is fundamentally a political process in the sense that it involves a change in the
distribution of power and influence. For example, if local government units are dominated by opposition
political groups in a multi-party system or if there is any risk of political secession Diana Conyers (1989: 15).
It therefore becomes necessary to examine not only the developmental aspect of decentralisation but also its
political role and dimension which are often very complex. For example, it is important to recognise the
difference between “top-down” decentralisation, which is initiated at the national level of government and
consists of the transfer of some of the powers and authority of the central government and the “bottom-up”
decentralisation where the major initiative comes from local pressure groups seeking greater power and
participation Diana Conyers (1989: 16).
Most of the recent decentralisation programmes in Africa (including the District Assemblies in Ghana) belong to
the former category, since they were initiated at the national level. The division of Nigeria into states after the
Biafran war of 1966/67 and the devolution of powers to the provinces in Southern Sudan are examples of
“bottom-up” deconcentration (Diana Conyers 1989: 15).
Furthermore, since no government is likely to give away power willingly without good reason, one finds that
“top-down” decentralisation programmes inevitably have some sort of ulterior political motives of a centralising
nature in the sense that they are intended to strengthen, rather than weaken the role of central government (Diana
Conyers 1989:16). A good example, of this is the appointment of the District Chief Executives by the
government as the Chief Executive Officers of a largely elected body of representatives as the District Assembly
in Ghana (Republic of Ghana (b) 1988: 6).
Data Presentation and Analysis
Sources of Revenue
The Local Government Act, (Act 462) of 1993 outlines the sources of revenue to the Metropolitan, Municipal
and District Assemblies, from which the Adaklu Anyigbe District Assembly also derives its revenue. These are:
• The Traditional Local Revenue Source,
• Grant from the Central Government in the form of the District Assembly Common Fund (DACF)
Traditional Local Sources of Revenue
The traditional sources of revenue are funds locally generated by the Assembly itself. These sources of revenue
include licences, rates, fees, fines and charges, rents and income from investment.
Licences
The Assembly is empowered to regulate the conduct of certain business for which licences or permits are
required from the Assembly. For example dog licences, building and road construction licences and building
permits are determined by the District Assembly, as a source of revenue.
Table 1: Revenue Performance for Licences for 2005 – 2008
Year Estimate ¢ Actual ¢ Variance ¢ %
2005 414,000,000 275,914,560 138,088,540 66.65
2006 228,550,000 149,701,166 788,488,340 19.39
2007 119,789,000 167,440,000 118,115,150 2.40
2008 857,640 107,719 749,210 12.55
Total 763,196,640 593,163,445 1,045,441,240 100
Source: Adaklu Anyigbe District Assembly Trial Balance
Adaklu Anyigbe District Assembly Budget Statement
Table 1, shows the Assembly’s actual revenue for Licences fell short of its projections. For instance, in 2005
financial year, the Assembly collected ¢ 275,914,560 as revenue, representing only 66.65% of the estimated
revenue of ¢414,000,000 for that year. In 2006 the actual revenue collected amounted to ¢ 149,701,166,
representing only 19.39% of the estimated amount of ¢ 228,550,500. Revenue for 2007 on the other hand was
¢ 16,744,000 representing 1.4% out of an estimated amount of ¢ 119,789,500. The estimated revenue for 2008
(as shown in Table 1) was ¢ 857,640 but only ¢107,719 representing 12.56% of the target was collected at the
end of the year.
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The unreliable and unpredictable nature of revenue from these sources as pointed out by Nkrumah (1990) and
Ayee (1990) rendered planning of development projects very difficult. This situation was on account of the fact
that actual revenues collected from these sources were for below projected targets.
Fees Charges and Fines
Fees and fines are charges on beneficiaries of services rendered by the Assembly. Some of the services included
the cleaning of drains, streets and the provision of school buildings among others. In respect of other services
however fees of various kinds were charged. For example court/spot fines, lorry park tools, slaughterhouse and
conservancy fees were charged during the period under review. Table 2 is the Assembly’s revenue performance
for fees and fines for the period.
Table 2: Adaklu Anyigbe District Assembly Revenue Performance For Fees and Fines for 2005 – 2008
Year Estimate(¢) Actual Variance(¢) %
2005
2006
2007
2008
136600
666418000
1703200
2803690
460002
6641822
118342
547623
905997
26177
522857
2256066
33.68
25.2
21.59
19.53
Total 6,710,614,90 7,767,789 3,11097 100
Source: The Assembly’s Trial Balances
The Assembly’s Budget Statement
Table 2 shows that the Assembly has been realising some revenue from fees and fines. However, they had never
been able to exceed their target for the period under study. For example in 2005 the revenue collected was
¢ 460,002 out of ¢ 136,600 representing 33.68%. In 2005 and 2006 court fines and penalties alone accounted for
18.68% and 26.10% respectively of the total amount realised from fees and fines.
Rates
The Assembly has authority to levy rates on immovable property, possessions of individuals throughout the
District. Special rates for special project in the District are also levied. The Assembly determined the amount it
would levy for the various projects by a resolution of members through a ‘Rate Notice and Rate Fixing
Resolution’ of the Assembly. This document spelt out the various taxes and the amount the Assembly was to
collect within each financial year for development projects and recurrent expenditure. There are three different
kinds of rates levied by the Assembly. These are: basic rates, property rates and special rates
Table 3: Basic Rate Revenue Collection for 2005 – 2008
Year Estimate (¢) Actual (¢) Variance (¢) %
2005
2006
2007
2008
2,000,000
1500,000
1500,000
2,000,000
9,84500
412,800
643874
2150,000
(1,015500)
(1087200)
(8256126)
150,000
49.2
27.5
46.3
107.5
Total 7000000 4191174 2808826 230
Source: Adaklu Anyigbe District Assembly Budget
Apart from 2002 when the Assembly exceeded its estimated amount of basic rates by 150,000 representing
107.5% of the budgeted amount, the remaining years saw actual revenue figures falling far short of their
estimated figures. In 2005, for example, the Assembly collected a total of ¢ 984,500 out of the estimated
¢2,000,000 for the year representing only 49.2% of the estimated target. In 2006, it collected ¢412,000 as actual
revenue, representing 27.5% of the estimated amount of ¢1,500,000. In 2007 though there was an increment as
compared to the previous years, the performance was still not encouraging compared to the estimate for the year.
The analysis indicated a very unstable financial performance of the Assembly as far as basic rates were
concerned. Even the estimated amounts for all the years seemed not to follow any consistent pattern. This
suggested that the Assembly had no specific scientific basis for making its estimates.
Special Rate
Apart from basic rates, and property rates, the Assembly levies special rates, which is a rate levied for the
purpose of a specified project approved by Assembly for a particular electoral area. In practice, these rates had
almost always been levied at the instance of towns / villages and area communities by resolution. The Adaklu
Anyigbe District Assembly just like all other newly created District Assemblies lack adequate revenue.
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Miscellaneous
These are unspecified receipts that are part of revenue mobilised but cannot be appropriately grouped under any
significant revenue head. These sources include revenue from District Weekly Lotto and unspecified receipt.
Apart from the Assembly’s own efforts at mobilizing funds locally, The government also transferred funds to
support their financial plans.
District Assemblies Common Fund
The District Assembly Common Fund was established by the 1992 Constitution of Ghana. The District
Assembly Common Fund Act 455 was passed by Parliament on 6th
July, 1993. The Act provided for the District
Assembly Common Fund, its Administrator, the function of the Administrator and other related issues, with the
provision that ‘Parliament shall annually make provision for the allocation of not less than 7.5% on the total
revenue of Ghana to the District Assemblies for development and the amount shall be paid in to the D.A.C.F in
quarterly instalment.’
In 2006 and 2007 a total ¢140,500,000 and ¢260,800,000 of the Common Fund was received respectively. The
2007 figure representing an increase of 45.3% over what was received in 2006 (Adaklu Anyigbe Budget
Statements 2006 and 2007). From the records, the Assembly was not able to mobilize enough revenue this
situation put so much pressure on the District Assemblies Common Fund for virtually every development project
undertaken during the period.
Problems Faced During Revenue Mobilization
The Assembly faced many challenges in its revenue mobilisation efforts. Some of the challenges were planning;
monitoring and control of revenue collectors and the co-coordination of sources of revenue. Tabulated below are
the various problems faced in the Assembly’s revenue mobilization efforts as outlined by the Respondents.
Table 4: Problems faced during revenue mobilization
No. Responses Frequency %
1 Problem of planning 15 42.8
2 Problem of co-coordinating 10 28.5
3 Problem of controlling 10 28.5
4 Any other 0 0
Total 35 100
Source: Field survey, June, 2009.
Represented below is the graphical illustration of the above information.
• Figure 1: Problems faced during revenue mobilization
Source: Field Data, June 2009
The Degree of Involvement of Rate Payers in Fixing Rates:
Assembly members are the legitimate representatives of the people in the District. The rates were fixed by the
Assembly on their behalf purportedly after consulting their electorates. The perception among the respondents
was that they were not consulted by their representatives in the determination of the rates levied by the
Assembly.
Table 5: The perception of the degree of involvement of rate payers in fixing rates:
No. Responses Frequency %
1 Fully involved 0 0
2 Partially involved 1 2.8
3 Not involved 34 97.2
Total 35 100
Source: Field Survey June, 2009.
From Table 5, the perception that Assembly members did not involve their electorates in fixing rates was 97.2
PROBLEMS IN REVENUE
MOBILIZATION
0
5
10
15
20
1 2 3 4 5
PROBLEMS
RESPONSES
problem of
planning
problem of
coordinating
problem of
coordinating
Any other
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41
%. The Assembly was perceived to have neglected rate payers in the determination of rates.
Figure 2: The degree of involvement of rate payers in fixing rates:
Degree of Rate Payers Involvement in Rate
Fixing Process
Fully involved
Partially involved
Not involved
Source: Field Data, June 2009.
Logistics for Revenue Mobilization:
The adequacy of resources to support the operations of District Assemblies has always be of great concern to
many proponents local governance and challenges are even more daunting in newly created Assemblies like the
Adaklu- Anyigbe District Assembly To asses the adequacy of logistics at the Assembly, the researchers
investigated the number of cars and computers, which are key resources in revenue mobilization processes
available to the revenue mobilization team at the Assembly and tabulated below are the various responses.
4.5 Impact of Revenue Mobilised on Society
Table 6 Development Projects Financed through Mobilised Revenue.
Type of Project Cost of Project Remarks
(1) Construction of six market
buildings at Kpetoe, Ziope,
Adaklu Have and Adaklu
Xelekpe
Type of Project
¢3750000
Cost of Project
Completed. Financed from 2007
revenue mobilized
Remarks
(2) Construction of two story
classroom Block office and
store (phase 1) at Adaklu
Adaklu Abuadi
¢48,562,900 Completed and in use
(3) Purchase of 16 computers for
the District Assembly and 12
other for Agotime Secondary
school
¢150,000,000 Delivered and in use.
(4) Establishment of Day Care
Centre at Adaklu Kpatove
¢170,000,000 Completed E.U. project,
Assembly Construction 15% of
the cost
(5) Construction of Police Station
at Kpetoe
¢349,000,000 On going at roofing stage
(6) Construction of office for
Ziope Area Council Ziope
¢289,000,000 Completed and in use
Source: Monitoring Team Report (2006) Adaklu Anyigbe 2007 Supplementary
Budget
Table 6 Depicts the development projects carried out by the Assembly during the period under study.
Conclusion
The Adaklu Anyigbe District Assembly is confronted with great challenges as far as revenue mobilisation is
concerned. The Assembly was unable to meet its revenue targets for four consecutive years – from 2004 to 2008.
Annual estimates for the period had always fallen short of actual revenue mobilised or received. The District
Assembly Common Fund was the main source of sustainable income, but it was characterised by undue delays
and irregularity and the quantum was often below what was expected. This affected development planning on a
sustainable basis in the District. Secondly, logistics required for revenue mobilisation was inadequate.
Recommendations
The study recommends that the Assembly should improve its basis for establishing estimated revenue. In
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