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Fiscal Decentralization and Financial Management Practices of Sub-National Governments
The book focuses on the nature of fiscal decentralization and local government implementation in Ghana. It looks at existing financial management systems and practices of local governments against national financial reporting standards. The book further reveals that, though Ghana has made significant progress in its efforts at decentralizing the machinery of government, little than expected efforts have been made at fast-tracking fiscal decentralization implementation in the same manner. The book also reveals that, financial management capacity inadequacies exists within Ghanaian local governments which needs to be addressed to enhance improved financial management systems for effective fiscal decentralization. The book recognizes the passage of a new Local Governance Act, 2016 Act 936, development of a new national decentralization policy and action plan, process leading to the election of Mayors (Chief Executives), review of Ghana’s 1992 Constitution, the passage of a Public Financial Management (PFM) Act 2016 Act 921 as well as the proposed extension of the Integrated Financial Management Information System (IFMIS) to all local governments, as important steps towards deepening fiscal decentralization implementation in Ghana.
Author: Eric Oduro Osae, PhD
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