Revenue mobilization and public expenditure management in Techiman Municipal Assembly.

Abstract

Most local government institutions in Ghana are unable to mobilize adequate internal revenue and effectively utilize these revenues to promote local development. Consequently, this study sought to investigate the effectiveness of revenue mobilization arrangements and expenditure management systems in Techiman Municipal Assembly (TMA). The study was underpinned by the resource mobilization and spending-revenue behaviour theories. The study adopted the case study research design within the qualitative approach, and purposively selected officials of TMA, drivers, traders, hawkers, landlords and property owners in the municipality for face-to-face interviews and focus group discussions. This study used a sample size of 32 and analyzed data following the thematic analysis procedures. The study demonstrates that revenue mobilization arrangements in TMA are both electronic and non-electronic, but most of these strategies have been ineffective in practice. Additionally, this study shows that effectiveness of revenue mobilization strategies can be facilitated by the use of City Guards alongside revenue collectors during revenue collection. However, this study found inadequate supervision on revenue collection, and enforcement of City Guards during revenue mobilization. Furthermore, the study revealed that revenue mobilization capacity of TMA is low but its expenditure performance has been efficient because there are few deficits in its budgeted versus actual expenditures. Nevertheless, this study uncovered that expenditure management strategies in TMA have been practically ineffective, contributing to weak stakeholder engagement, accountability and reporting. As such, this study recommended that TMA should digitalize its revenue collection systems, intensify supervision of revenue mobilization, and increase collaboration, accountability and reporting on expenditure management with the public