Revenue Mobilization in District Assemblies Case Study: Akuapem North District Assembly

Topics: Local government, District, Revenue Pages: 26 (6804 words) Published: June 14, 2013




The study is on the revenue mobilization of District Assemblies in Ghana, with a case study of Akuapem North District Assembly. This study seeks to know the effectiveness and challenges being faced in the mobilization of these revenues and its impact on the development of the entire districts.

District Assemblies were established in the PNDC era in 1988 as local governing institutions that would offer opportunity to the ordinary person to be involved in the political process. The district assemblies are to ensure that the development of the districts is in line with national policies.

PNDC Law 201, 1988 gave birth to the creation of these districts with the view of encouraging decentralization as a means of enhancing growth and development. It is important to note that as much as the goals of the district assemblies are to be achieved, there is the need for funds to be made available for this purpose, hence the institution of the District Assembly’s Common Fund (DACF).

But it was realised that, the DACF was woefully inadequate for this purpose and hence Parliament gave these districts the mandate to generate revenue to supplement the DACF to achieve the said objective of the district through Article 245 of the constitution of the Republic of Ghana.

This study is aimed at finding out the problems faced by these district assemblies particular to Akuapem North District Assembly in the mobilization of these revenues and how these revenues are being managed to meet the entire objective of the districts

• To identify various sources of revenue within the District Assemblies • To establish whether enough revenue is being mobilized locally, if not, to find out measures that could be put in place by the assembly to mobilize enough revenue. • To find out any problems encountered in the mobilization of these revenues and ways to increase the generation of these revenues. • Access the mechanisms used to collect these revenues. • Evaluate whether the revenue mobilized is able to meet such objectives of the district assemblies as outlined in section 245 of the constitution of the Republic of Ghana.


• It is hopeful that, the results of the study with help the Assembly to mobilize revenue from local sources to achieve its objectives. • It will help as a base knowledge and a guide for future researchers. • Some assemblies who have similarities to this assembly will see this piece of work as a useful guide to their operations.

• Is government funding the only source of revenue within the district assembly? Hypothesis tested indicated that, government funding is not the only source of revenue for the district assembly. • Is enough revenue generated to meet the said objectives of the district assembly? Through the test conducted indicated that; enough revenue is not generated to meet the objectives of the district assembly. • Are there any problem encountered in the mobilization of these revenues? It was realised that, there were some problems associated in the mobilization of these revenues. • In addition, are these revenues mobilized managed appropriately to achieve the goals of the district? The researcher was made to understand that, some control measures is put in place to manage the revenue mobilized by the assembly.

The scope of the study will be limited to the Akuapem North District Assembly and its management team as far as the research is concerned.

Due to time constraint and distance the researcher was not able to cover enough of the study. Another limitation was the fact that, there were some few persons in the management team that were not...
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