SUBMITTED BY
NORTHERN PATRIOTS IN RESEARCH AND ADVOCACY
(NORPRA)
ON BEHALF OF
BONGO DISTRICT CSOs PLATFORM ON SDGs
TO
GHANA CSOs PLATFORM ON SDGs & SEND GHANA
Date: 18th May, 2023
Introduction
The Bongo District CSO s Platform on SDGs with NORPRA as its convener undertook Public Expenditure Tracking (PET) of all funds of the Bongo District Assembly, namely Internally Generated Funds (IGF), District Assembly Common Fund (DACF), District Performance Assessment Tool (DPAT), Donor and NGO funds for 2021 and 2022 fiscal years. It also tracked social servicesand activities for vulnerable and marginalized groups in the Annual Action Plan of the Assembly for 2021 and 2022
- Social Services and activities for the vulnerable
In 2021, a data collection exercise was undertaken to register and update the PWD register where 882 PWDs were registered. Training for Day Care Centre attendants was also carried out which had 20 attendants benefiting from the training. The Assembly also received, documented, and managed child protection and family welfare cases where 88 out of 96 cases were resolved. Furthermore, 157 communities were sensitized to child protection through community engagement, and LEAP beneficiaries were mobilized for payment of LEAP grants.
For the year 2022, the Assembly continued with the documentation and management of child protection and family welfare cases which saw 43 out of 54 cases resolved. Data collection exercise to register and update the PWD register continued and this led to 39 PWDs registered. A total of 499 LEAP beneficiaries were also registered with the NHIS and one of two planned stakeholders’ meetings on integrated social services was organized.
- Funds of the District Assembly
- Internally Generated Funds (IGF)
The IGF, according to the Local Governance Act, 2016, Act 936 comprises funds from licenses, fees, miscellaneous charges, taxes, investment income, and rates.
In the 2021 fiscal year, total actual revenue of Ghc157,624.44 representing 49.3% of the total expected revenue of Ghc 319,286.64 was mobilized with no amount ceded to the sub-district structures; area, zonal and urban councils.
In 2022, the actual revenue of Ghc 307,128.75 (83%) out of the expected revenue of Ghc 370,300. 00 was mobilized without any retention.
- District Assembly Common Fund (DACF)
The expected DACF for the year 2021 was Ghc 5,412,119.08 but only Ghc 487,368.31representing 9% was received as actual revenue. In 2022, out of Ghc 2,946,727.02 expected revenue, the actual revenue of Ghc 2,245663.33 76.2% was received.
- Funds under District Performance Assessment Tool (DPAT)
The total expected amount was estimated at Ghc 2,293,874.98 in 2021. Out of this amount, the actual revenue received was Ghc 1,463,674.00 representing 69%.
In 2022, an amount of Ghc 2.293,874.98 was expected but only Ghc 124,522.84 (5.4%) was actually received.
- Donor Funds
In 2021, the total expected donor fund was 3,224,925.00 but the actual amount received was Ghc 212,132.08 representing 7%
For the year 2022, out of a total expected revenue of Ghc2,091,497.78 actual revenue was Ghc79,208.87, (4%).
- NGOs
There was no record of funds expected and received from NGOs for the period 2021 and 2022 fiscal years.
- There was no retention of the IGF at the sub-structures level so no expenditure was done at the Area/zonal/Urban Council Level
- All Funds of the Assembly
The total expected funds of the Assembly from IGF, DACF, DPAT, and Donors for 2021 was Ghc 11,085,009.32 but only Ghc2,320,798.83 representing 21% was actually received.
In 2022, the total actual revenue to the Assembly from all the sources was Ghc 2,756,523.79, (36%) out of the total expected revenue of Ghc 7,702, 399.78
- The Assembly could not provide information on how funds were being spent at the MMDAs level for the period 2021 and 2022
- In 2021, a total amount of Ghc 639,843.39 was allocated to economic activities under administration, health, water and sanitation, education, infrastructure, and monitoring. The total amount of allowances, goods and services, and capital expenditure allocated to the various economic activities was Ghc50,321.1, (7.9%), Ghc324,241.00, (51%), Ghc265,281.29, (41%) respectively.
In 2022, a total of Ghc799,110.00 was allocated to economic activities under administration, health, water and sanitation, education, infrastructure, and monitoring. From this figure of Ghc 799,110.00, the total amount of allowances, goods and services, and capital expenditure allocated to the various economic activities was Ghc153,970, (19%), Ghc300,641, (38%) and Ghc344,499, (43%) respectively.
- Findings
- Delays at the national level in the release of DACF as some quarters were without transfers
- No retention of IGF at the sub-district structures as required by the policy framework for the management of IGF
- Low revenue from DPAT due to low scores on some indicators in the annual FOAT assessments
- Low level of transparency and accountability to citizens on the financial management of the Assembly as figures of IGF and other sources of funds were not displayed on the Assembly notice board and that of the area, urban and zonal councils for the period 2021 and 2022
- Advocacy Issues
- Advocate to promote a more transparent and accountable financial management system of the Assembly
- Advocate for 50% of IGF to be ceded to sub-district structures for their own operations as required by Section 31 (1) (a) and (b) of the Legislative Instrument 1589.
- Advocate for increased scores on indicators of FOAT assessment for increased DPAT funding to accelerate the socio-economic development of the district.
- Advocate in partnership with national level partners for timely release of DACF to Assemblies
- Attachment
Attached is a filled template for the Public Expenditure Tracking tool from which this report is filled.
