Government is committed to deepening the decentralization process of bringing public sector decisions closer to the people to empower local communities, such that they can actively participate in the prioritization,
implementation and monitoring of government development programs. However, citizen’s capacity to demand for accountability and transparency in their quest for improve service delivery appears rather weak.
Therefore, strengthening the citizen’s claim for effective local governance and service delivery is critical to ensuring the overall sustainability of decentralization in Ghana. This is to ensure that as more powers and resources are being decentralized, managers of resources at the local level are held accountable for the use of the resources.
Currently, the Government of Ghana is implementing Local Government Capacity Support Project (LGCSP) through the Ministry of Local Government and Rural Development (MLGRD). Ministry of Finance (MOF) is
implementing Component 1 which is to strengthen and deepen decentralization in general and fiscal decentralization in particular.
One of the key objectives of this Component is to improve the transparency and accountability of the public budgeting process in the Metropolitan, Municipal and District Assemblies. This will require active involvement and participation of the citizenry in the decision making and the project seeks to support MMDAs to develop and present key public financial management (PFM) information regularly to the public, in simple and easy to understand formats.
To achieve the above objective, Ministry of Finance, (Fiscal Decentralization Unit) in collaboration with Ministry of Local Government and Rural Development, Controller and Accountant General’s Department, Internal Audit Agency, Audit Service and National Development Planning Commission have developed a set of Public Financial Management Templates together with Guidelines in annual and mid-year revised budgets and (ii) annual financial statements and annual audit findings.
The Templates have been designed such that the average citizen with the educational level of primary school can easily understand public financial management information and can engage local governments on core
financial management issues. The Templates will assist MMDAs to present key public financial management (PFM) regularly to the public.
The Templates and the accompanying guidelines will be administered through MLGRD and Civil Society Organizations and other key stakeholders working with the MMDAs.
Public Financial Management Information to Citizens Templates & Guidelines [pdf, 12.20MB]