ASSESSMENT OF COMPOSITE BUDGETING IN DECENTRALISED PLANNING AND MANAGEMENT IN SELECTED DISTRICTS IN THE SAVANNAH AND NORTHERN REGIONS OF GHANA

Composite budgeting is an essential requirement for the effectiveness of decentralised governance. The study examined composite budgeting in North Gonja, Kumbungu and Sagnarigu Municipal Assemblies in the Savannah and Northern Regions of Ghana. A multiple case design involving interviews with thirty –six (36) participants using semi-structured interview guide was used for the study. Purposive sampling was used to select Municipal and Districts Coordinating Directors, Planning Officers, Budget Officers, Finance Officers, and Directors of Decentralized Departments of the MMDAs. The chairman of development sub-committee and chairman of executive sub-committee as well as chairman of finance and administrative sub-committee, unit committee members and traditional authorities as well as chief director, chief economic planning officer and chief budget analyst at RCC were also respondents of the study. The findings suggest that the composite budgeting process involving analysis of revenue and expenditure trends, projection of revenue and expenditure, preparation of annual composite budget; and monitoring of the implementation of the district annual composite budget were to a great extent, followed in all the selected districts. The composite budget process provided the assemblies with clear direction on how to proceed with the execution of projects and programmes, and enhanced stakeholder participation in the implementation of projects. The factors affecting composite budgeting at the MMDAs were: poor alignment of the composite budget to the annual action plan; low turnout of stakeholders in the composite budgeting process; late release of the guidelines by Ministry of Finance (MOF) and MLGRD; inadequate revenue generation due to inadequate staff. In conclusion, even though, guidelines on composite budgeting were largely adhered to, timing of the process was an issue and negatively affected the effectiveness of service delivery. The study recommends continuous and early engagement with stakeholders to resolve issues affecting the swift implementation of composite budgeting in the MMDAs.