Francis Nangbeviel Sanyare, Wisdom N-yilyari, Ernest Malir Lagnang

Discourse of Composite Budgeting System in Ghana: Contextual Perspectives on Its Potentials and Constraints from the Wa Municipality, Upper West Region

  • Development
  • Geography, Planning and Development
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Decentralization is accepted globally as a way of enhancing development and a trigger for good governance. Effective decentralization is premised on fiscal decentralization, which transfers finances to the local level. To make fiscal decentralization a reality, Ghana implemented the composite budgeting system (CBS) in 2011. This paper used qualitative case study design, where in-depth interviews from key informants were the main methods used to collect data. We found six main challenges of the CBS thus: policy and regulatory challenges; inadequate knowledge on the CBS by staff; political meddling in the implementation of projects; and untimely and inconsistent release of funds for the Assembly. We also found that CBS holds the following prospects: waste is minimized; transparency in resource use is assured; unified processes of budgeting and monitoring and evaluation; and ensures local participation. We conclude that district assemblies while “muddling through” intractable challenges, could strive to maximize on the potentials identified.

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