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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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