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Abstract

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.

Keywords

Ghana Upper West Region composite budgeting fiscal decentralization challenges prospects

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

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