Abstract:
The study is on District Assembly source of funding specifically within Ashanti Region. Focused MMDAs includes Kumasi Metropolitan Assembly, Ejisu-Juaben Municipal, Offinso South Municipal. Others are Bekwai Muncipal, Bosomtwe District, Atwima Kwanwoma District, Afigya District, Atwima Mponua District, Atwima Nwabiagya District and Kwabre-East District, using purposive sampling. It was evident that a major source of revenue for the DACF was 58%. This was generated from 40% of external and 18% of donor fund. The remaining 42% is generated internally. Among the internal, license is the most reliable and greatest source of revenue as compared to the other sources like fees/fines, property tax and specialized funds. It constitutes about 31% reliability and 39% sufficiency. The MMDAs in Ghana, have tendered to over-rely on the District Assembly Common Fund to meet their capital expenditure. Another fact is that, greater part of the MMDAs internally generated funds go into administrative expenditure and that has made them unable to meet their socio – economic and political obligations to the community. It is recommended that MMDAs should increase their involvement in training and upgrading of revenue staff. They should also enhance internal auditing practices and improve accounting practices that can reduce leakages in revenue collection among others.
