Abstract:
Public financial management concerns the efficiency and effectiveness
of the use of public resources based on approved budgets. The purpose of this
study was to assess the influence of public financial management and service
delivery at the local government level using Ejura Sekyedumase Municipal
Assembly in the Ashanti region of Ghana as a case. The specific objectives
were 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 used. 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 Municipality. 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 budget 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 realised that positive
direct relationships exist between revenue allocation and service delivery. The
study therefore recommends that the Assembly strengthens its internal control
mechanisms and look inwardly to improve its internally generated fund
collection to support service delivery at the local level.
