Assessing Factors Affecting Budgeting in Ghana: Evidence from Municipal, Metropolitan and District Assemblies
Author(s)
Andy-Vans Poku Duah , Zhou Lu Lin , Mandella Osei- Assibey Bonsu ,
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Abstract
the agitations of citizens of poor developmental programs of District Assemblies failure of budget preparation and implementation. This has warranted the need to identify the various factors and challenges affecting district Assemblies budget. We assessed the factors affecting budget preparation and challenges affecting budget implementation of local assemblies in Ghana. The sample comprises 140 respondents from selected municipal, metropolitan and district assemblies in Ghana. We analyzed the data obtained through statistical package for social science (SPSS) with the use of structured questionnaires. We find negative relationship between budget preparation and the factor variables. This means that, all the factor variables (delays in submission of inputs from other departments, inadequate funds to carry out the exercise unrealistic demands from department, outdated revenue data, difficulty in budget preparation) are negatively related to budget preparation of MMDAs in Ghana. Interestingly, the effect is significant. We find a statistical significant negative effect of budget implementation and the challenging factors. Additional analyses supports the findings obtained
Keywords
Budget, Internal Generated Fund, Common fund, District Assembly, Ghana
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