Abstract:
Public financial management has to do with the efficiency and effectiveness of
the utilization of public resources based on budgets that have been approved.
The rationale of this research was to establish the correlation between public
financial management and service delivery: a case of Tamale Metropolitan
Assembly.
The specific objective was to establish the relationship between policy-based
budgeting and service delivery; determine the extent to which budget
credibility support service delivery; and the influence of revenue generation
and allocation on service delivery. A descriptive study design and census
method was employed. Data was collected not only from the budget and
financial reports of the Assembly but also by administering questionnaires to
11 senior staff and their assistants and 62 assembly members in the
Metropolis. The data was analysed using descriptive statistics, correlation
paired sample t-test and regression.
The study found that there was a strong relationship between policy-based
budgeting and service delivery at the Assembly. The credibility of the
Assembly‟s budgets in terms of fiscal discipline was strong but weak when
actual budgetary releases were matched to the voted budgets. The Assembly
was not able to meet its budgeted revenue. The study also revealed that
positive direct relationships exist between revenue allocation and service
delivery.
The study therefore recommends that the Assembly strengthens its internal
controls mechanisms and look inwardly to improve its internally generated
fund collection to support service delivery.
