Abstract:
This study assessed the mobilisation and application of internally
generated fund at Adansi-South District Assembly (ASDA). The study
adopted quantitative research methodology as its research approach and used
descriptive survey as its design. Questionnaires were self-designed and self
administered. Beside the primary data, secondary data was sourced from
Composite Budget for 2016 as well as Medium Term Development Plan of
ASDA for the period of 2010 to 2017. The data collected were analysed using
descriptive statistics of SPSS version 21. The findings revealed that, the
various sources of IGF in ASDA include (1) rates, (2) land, (3) rent, (4)
licences, (5) fees, (6) fines, (7) investment and miscellaneous. Out of these
seven (7) items, three performed extremely well exceeding their annual
targets. These are Fines, Land and Rent. More so, the study found that ASDA
uses its IGF to fund both recurrent and capital expenditure. However, capital
expenditure accounted for only 14.51% of the total IGF, indicating that the
remaining 85.49% of the total IGF of Adansi-South District Assembly were
spend to recurrent items including administration, planning and budgeting,
environmental health and sanitation, street naming, insurance cover, training,
supervision among others. The study recommends for more capital projects to
be undertaken using the IGF so that tax payers can benefit from their toils.
