Background And 

Introduction

Article 252 (2) of the 1992 Constitution of Ghana and the District Assemblies Common
Fund (DACF) Act, (1993), Act 455 mandates Parliament to make provision for the allocation of
not less than five per cent (5%) of the total revenue of Ghana to the District Assemblies’ Common
Fund for the implementation of development programmes in the Metropolitan, Municipal and
District Assemblies. 

Section 7(a) of the District Assemblies’ Common Fund Act, (1993) Act 455 also requires the
Administrator of the District Assemblies’ Common Fund to propose annually for the approval of
Parliament a Formula for Sharing the Common Fund to the District Assemblies.

In pursuance of Article 252 (2) of the 1992 Constitution and Section 7 (a) of the District
Assemblies’ Common Fund (DACF) Act (1993), Act 455, the Hon. Majority Leader and Minister for
Parliamentary Affairs, Hon. F.K. Owusu-Adjapong, on 15th March, 2007 laid before Parliament the
Proposed Formula for Sharing the 2007 District Assemblies’ Common Fund.

Mr. Speaker referred the Proposed Formula to the Committee of the Whole for consideration and
report. The Committee of the Whole met on Tuesday, 20th March, 2007, deliberated on the
ProposeKNOWLEDGE OF FUNCTIONS OF THE DISTRICT ASSEMBLIES

As a way of assessing knowledge level on functions of Assemblies, respondents were asked to

name some of the functions of District  Assemblies. Of the 5,680 respondents as many as 300 did
not answer this question, implying that they did not know any function of the District Assembly.
Among the functions mentioned by respondents are that: Assemblies Are agents of development,
agents of decentralized organs for revenue generation and  mobilisation, bodies for control of the
environment, organs for the maintenance of law order, peace and security, and as organs for
public education.

KNOWLEDGE OF ASSEMBLY MEMBERS

The survey indicates that the level of action between the general public and their appointed or
elected representative in Assembly is considerably high. Data from the field suggest that for every
10 persons in an electoral area in the country, nine have personally met their Assembly Member.
Out of the 4,692 non-assembly members who answered this question in 57 Districts, 4,391 or
93.6% said they did know their Assembly members.d Formula and accordingly reports.

Revenue Generation

A very important aspect of the survey was to elicit from the general public the types of taxes paid
by respondents. The data revealed a long list of taxes paid. Among this are: Basic Rate, Income
Tax, License/Store Fees, Kiosk Rent, Property Rate, Market Toll-, Hawkers license, Toilet Fees, Bar
Operation License, Lorry Park Tolls, Street/light/water Levy, Special Levy, and Birth and Death
Registration. Of these taxes the most popular is the Basic Rate. 

Four thousand, six hundred and ninety-nine non-assembly members said they pay their Basic
Rate. In the Sene District 96 out of the 100 respondents said they have paid, while in Kintampo
District, 95 out of the 100  respondents paid same. The district with the least number of Basic
Rate paying respondents was Jirapa-Lambusie where only 41% of the respondents paid. Of other
taxes, Income Tax was paid by more respondents in Ashanti than any other region. 

There, 125 or 18.9% of the respondents paid that tax. The other regional distribution shows that
Brong Ahafo was next with 121 or 18.4% of respondents paying, while in Upper West only 16 or
2.4% of respondents paid this type of tax. Respondents in Ashanti Region were also in the
majority among the Property Rate respondents; 541 or 27.8% of them said they paid Property
Tax.

BASIC RATE

The survey sought to find out whether respondents were fulfilling their civic obligations to pay
their Basic Rate to their Assemblies.
Analysis reveals that majority of respondents claimed they paid Basic Rate. Out of 5,680
respondents 4,936 or 86.-9% said they paid, while only 744 or 13.1% did not pay. Respondents in
urban areas were in the majority among those who claimed they pay their basic rate. In Kumasi
out of the 200 respondents 165 said they paid the Basic Rate. 

In Shama Ahanta East 68% of the 200 respondents claimed same. On the important question
whether or not there should be an increase in the basic rate, the majority opinion seems to be that
the current (200 cedis was too small and must be increased. Out of 5,680 respondents 3,037 or
53.5% expressed the view that the amount must be increased. On the other hand, 2,572 or
45.3% were not in favour of increasing the amount. 

Reasons provided for not being in favour of the increment included ineffectiveness of many district
assemblies in collecting the Basic Rate and the lack of information on the use of the current Basic
Rate collected. Of the districts that were not in favour of the increment Amansie East had the
highest number of respondents; there 64% of the respondents said no. 
They were followed by Keta and Kwabre Districts where 63 each out of the 100 respondents were
against the increment. In contrast, however, 90 out of the 100 respondents in Asuogyaman were
in favour of the increment and in Juabeso-Bia, 78% of the respondents said yes. In Suhum, 78%
were of the same opinion.

Unit Committees

The survey reveals that a lot of people know about Unit Committees. Out of the 4,692
respondents, 3,746 or 79.8% said they were aware of the constitutional/ legislative provisions on
the establishment of the as part of the decentralisation programme. Many more respondents in the
urban areas seem to know more than those in the rural areas.

Of those who knew about the provision, majority believe that its institutionalisation would increase
the level of participation in decision-making at local level. Others saw it as a positive addition to
the decentralisation effort of the government.

Problems Of The Assemblies

Respondents were made to select a number of problems. These problems ranked from finance, to
the controversy surrounding the siting of development projects in the districts. From the data,
majority of the assembly members believe that the thorniest problem that faces the district
assemblies is finance. 

A total of 753 assembly members selected finance as their top-most problem, or as their second or
third most important problem. Inadequate infrastructural development was another major
challenge facing the districts. This was followed by chieftaincy/land disputes.

Problems Of The Assemblies

Respondents were made to select a number of problems. These problems ranked from finance, to
the controversy surrounding the siting of development projects in the districts. From the data,
majority of the assembly members believe that the thorniest problem that faces the district
assemblies is finance. 

A total of 753 assembly members selected finance as their top-most problem, or as their second or
third most important problem. Inadequate infrastructural development was another major
challenge facing the districts. This was followed by chieftaincy/land disputes.

Achievement

On the issue of by the assemblies, the research focused on four areas.Majority of respondents
opined that, the provision of social amenities by district assemblies stands out as the most
remarkable .

Out of the 5,680 people interviewed, 4,997 or 87.9% expressed the view that the provision of
social amenities, which in turn improved the general living standards of ordinary people in
deprived communities, is most laudable. 
It should be noted however that, it is possible some of the 4,997 respondents also chose some
other one, two or three areas they believed assemblies had made tremendous . Out of the 4,997
persons who mentioned social amenities, 2,493 or 50% said the provision of social amenities is the
most outstanding of all. 

In other words, 2,493 people chose social amenities as their number one; 1,873 or 37.4% chose
social amenities as their second most important , and 123 or 2.5% regarded the provision of
amenities as the fourth in terms of ranking.