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Composite Budget Manual for Metropolitan, Municipal and District Assemblies

Comprehensive  and  credible  local  government  is  essential  for  the  smooth implementation of programmes and projects at the local level to improve the living conditions of the people of Ghana. It is in the light of this that Ministry of Finance and Economic  Planning  (MOFEP),  Local  Government  Service  Secretariat  (LGSS), Ministry  of  Local  Government  and  Rural  Development  (MLGRD)  and  other stakeholders  are  pooling  together  all  efforts  to  improve  the  budgeting  process  of Metropolitan, Municipal and District Assemblies (MMDAs).
 
In 2011, Ministry of Finance and Economic Planning set up National and Regional Technical Working groups to coordinate, monitor and provide backstopping support to the District Composite Budget Committees to formulate and implement for the first time  their  District  Composite Budgets.   

This  Composite  Budget  Manual  has  been developed to facilitate and guide preparation, approval,  execution,  monitoring and evaluation of composite budget at the local level.  The composite budget seeks to harmonize  the  budget  of  all  decentralized  departments  and  bring them  under  the ambit of the Assemblies’ budgeting process.
 
This manual serves as the main source document for Budget Committees of MMDAs and stakeholders in the local government budgeting process. It should guide MMDAs and  other  stakeholders  in  the  formulation  and  implementation  of  the  District Composite Budget.
 

Coposite Budget Manual for Metropolitan/Municipal District Assemblies [pdf, 2.21MB]

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