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The IGFF Implementation Action Plan is designed to support the Government of Ghana’s Decentralization Policy Framework (2010) and the National Decentralization Action Plan (2010) which aims to improve public service delivery efficiency and accountability, promote a more equitable distribution of services and resources across the country and enhance more accountable and responsive governance and public service delivery.
Fiscal decentralization is not a new phenomenon, however, as noted by the World Bank, (2000) its implementation in developing economies became a development trend during the 1990s. Fiscal decentralization is the shift of expenditure functions with accompanying revenue to local government entities for improved service delivery. In Ghana, since 1992, various studies have shown that some progress has been made in its implementation, the rate of progress however, has been slow.
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