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Title: Budgeting for development at District level: an examination of the composite budgeting system with reference to Ahanta West District
Authors: Katongo Mulenga Chifwepa, Sabina
Issue Date: 9-Sep-1993
Series/Report no.: 2287;
Abstract: Over the last decades Ghana has demonstrated her commitment to the decentralisation of political and administration authority j, deci5iOn making co the districts as a means o promoting effective community participation in managing their own affairs with particular reference to planning and implementation of programmes. In pursuance of the decentralisation policy, the promulgation of he Local Government Law (PNDCL. 207) of 1998 forms the basis of the present government’s effort. This law has subsequently been absorbed into the constitution of the fourth Republic of Ghana (1992). Since 1988 various strategies to implement the policy were initiated which include the creation of 110 districts in the country, decentralizing twenty-two central government departments, establishment of District and Metropolitan Assemblies, resourcing newly created districts and composite budgeting among others. Composite budgeting could be seen as a strategic means for integrating and co-ordinating activities and allocating the required financial resources for district development. Although composite budgeting is supposed to be one of the key instruments for implementing the decentralisation policy; the present budgeting system at district level hardly reflects the decentralised integrated development planning and administration approach. Besides; there seem not to u clear understanding and agreement about what composite budgeting e.tai1 and the intended purpose. In this study; the concepts of decentralised integrated development planning and composite budgeting are examined with highlights on the various interpretations of the latter by relevant government agencies. The study also examines the current budgeting system in the district and assesses its relevance to a decentralised integrated development approach. It is established that the present budgeting system is input oriented basically designed for accountability and control purposes. Following this an interpretation of composite budgeting which besides being output oriented also measures performance in an integrative manner is proposed. The argument is that budgeting should be an integral part of the development planning process. An attempt has been made to pin-’point some of the problems of implementation which need to be addressed including staffing inadequacies, existence of financial administration regulation which set up a centralisad financial administration system and lack of consistency in the understanding of composite budgeting especially by ministry of Finance and Economic Planning who are supposed to play a key role in the implementation process. Despite the many problems, there are prospects that composite budgeting could be implemented, Since the commitment by the government seem to be there, perhaps the answer lies in planning the implementation process. Some of the preconditions necessary for the implementation are listed.
Description: A thesis submitted to the Board of Post-Graduate Studies University of Science and Technology Kumasi in partial fulfilment of the requirements for the Degree of Master of Science in Development Planning and Management,1993.
URI: http://hdl.handle.net/123456789/3450
Appears in Collections:College of Architecture and Planning

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