This study takes a look at the issue of funding development at the local level. A case
study of the Agona and Assin District Assemblies of the Central Region of Ghana in the
period 1993-1997 is undertaken to help find solutions to the problem of inadequate funding
for local development. The objective of the study was to analyze the system of financing
local development, determine the degree of success of the system, establish the basis for the
levels of success and propose an improved model of local level development financing.
Data was obtained from both primary and secondary sources for the analysis, which
was mainly descriptive. The analysis covered the revenues and expenditures of the two
District Assemblies. The relationships between revenues and expenditures were also
The study found out that while both revenue and expenditure figures fell short of
estimated figures at the end of each financial year, the districts assemblies continued to
overspend their budgets by diverting resources from the capital budget to finance recurrent
items. It was also observed that financial autonomy of the district assemblies was weakening
because the assemblies continued to be dependent on central government transfers, especially
the District Assemblies Common Fund, to finance their development expenditure due to a
decline in raising own-source revenue.
The implications of the findings are that attempts at improving local level
development financing should consider restructuring local revenue instruments and policies,
bringing in additional private investment and improving the budgeting, accounting and
financial reporting systems in the district assemblies.
African Research, R (2021). FINANCING LOCAL LEVEL DEVELOPMENT: A CASE STUDY OF THE AGONA AND ASSIN DISTRICT ASSEMBLIES (1993-1997). Afribary.com: Retrieved June 21, 2021, from https://afribary.com/works/financing-local-level-development-a-case-study-of-the-agona-and-assin-district-assemblies-1993-1997
Resources, African Research. "FINANCING LOCAL LEVEL DEVELOPMENT: A CASE STUDY OF THE AGONA AND ASSIN DISTRICT ASSEMBLIES (1993-1997)" Afribary.com. Afribary.com, 20 Mar. 2021, https://afribary.com/works/financing-local-level-development-a-case-study-of-the-agona-and-assin-district-assemblies-1993-1997 . Accessed 21 Jun. 2021.
Resources, African Research. "FINANCING LOCAL LEVEL DEVELOPMENT: A CASE STUDY OF THE AGONA AND ASSIN DISTRICT ASSEMBLIES (1993-1997)". Afribary.com, Afribary.com, 20 Mar. 2021. Web. 21 Jun. 2021. < https://afribary.com/works/financing-local-level-development-a-case-study-of-the-agona-and-assin-district-assemblies-1993-1997 >.
Resources, African Research. "FINANCING LOCAL LEVEL DEVELOPMENT: A CASE STUDY OF THE AGONA AND ASSIN DISTRICT ASSEMBLIES (1993-1997)" Afribary.com (2021). Accessed June 21, 2021. https://afribary.com/works/financing-local-level-development-a-case-study-of-the-agona-and-assin-district-assemblies-1993-1997