Descriptive Analysis on Management and Utilization of District Assemblies Common Fund (DACF) from 2015 – 2018: Evidence of Fiscal Irregularities from Ghana

Abstract

Fiscal irregularities (FIs) have become a major challenge confronting many institutions. The situation in local governments is so alarming that it has become crucial for academic discourse. Though the importance of the subject has led to increase in research and recognition, only few studies (case studies or chapters in studies of national tax systems) usually conducted by the Britten Woods Institutions or special commissions have been identified to focus on the fiscal role and performance of local governments. This study sought to identify and classify the acts of fiscal irregularities, identify the local perpetrators and explore the situation of FIs in MMDAs of Ghana.

The study as a descriptive research used secondary data through qualitative approach to discuss the situation of FIs across 260 MMDAs. The study used SPSS for a descriptive analysis of the Auditor General of Ghana‟s report from 2015 – 2018. The study found a continuous increase in contract irregularity, decline in cash and procurement irregularities for the year 2018 and increasing trend of FIs in some regions and a fluctuating trend in others.

There was widespread of FIs in MMDAs across Ghana and that contract irregularity was more
prevalent in MMDAs. The study recommended strong commitment of government and researchers to the course of public sector governance, staff and Assembly members training and capacity building policy and the development of MMDAs Financial Code.

Keywords: Development, District Assemblies Common Fund; Fiscal Irregularity; Ghana; Local Governments; Auditor General‟s Report