Abstract:
This research analyzed how six components of public financial management
(PFM) -budgeting, revenue mobilisation, expenditure and payments, accounting
and financial reporting, auditing and public financial management regulatory
framework, as practiced in Ghana’s district assemblies (DAs) influence service
delivery. The research adopted mixed methods research design where qualitative
and quantitative data were gathered using questionnaires, interviews, focus group
discussions and document analysis. Thirty four out of 170 districts which existed
by 2008 were sampled. The study obtained data from 612 DA officials, 1020
citizens, 28 key informants and 18 participants in focus group discussions.
Quantitative data were analysed using descriptive statistics, correlation and
multiple regression while qualitative data were analysed using thematic summary
analysis. The study revealed poor rating of service delivery by citizens while
district assembly officials rated service delivery as satisfactory. The study
established that budgeting and expenditure management practices had positive
significant influence on service delivery in the district assemblies. The other four
practices -revenue mobilisation, financial reporting, auditing and PFM regulatory
practices, did not have significant influence on service delivery. The DAs need to
continuously appraise and improve appropriate technologies/automation for
efficiency in their systems and processes. The national government should finetune
funds transfer process to the DAs and ensure strict enforcement of sanctions
on officers culpable of financial malpractices. Civil society stakeholders are
encouraged to promote PFM and service delivery audit models in the districts.
