Local Revenue Mobilization and Composite Budget Implementation in Ghana: Examining the Challenges

Central governments recognize the key role played by local governments in the developmental agenda of these local areas, especially the effort at generating sufficient revenue locally to fund its own projects and programs. Ensuring effectiveness in decentralization calls for sufficient financial resources to help run the administrative machinery and foster local-level development. The study set out to examine the main challenges affecting local revenue mobilization in Ghana using the experience of three selected districts. To understand these key challenges, this study adopted the case study design to select three administrative assemblies in Ghana. The study found many delays in releasing funds from the central government in terms of releases, poor IGF mobilization affecting operationalization of the district budgets, and ability to carry out socio-economic and infrastructural projects. The study recommends that a PPP arrangement for revenue mobilization should be structured to benefit the Assembly.