Accountability in local government revenue management: who does what?

Abstract

Research on financial accountability in local government administration has over the years focused mainly on traditional accountability mechanisms such as analysis of auditor’s report, annual financial statements or reports, and adherence to financial regulations among others. This research orientation often tends to focus more on the actions than the actors in the financial management process. Given that financial accountability is the action of actors, this paper focuses on the ´´who´´ aspect of financial accountability in local government administration. Using a concept of financial responsibility charting, the study sought to assess the level of understanding of core staff and Assembly members of the Asante Akim South District Assembly in Ghana on basic financial roles or responsibilities of actors involved in local government financial administration. The study found that not all the core staff of the Asante Akim South District Assembly knows all the specific financial roles or responsibilities of their colleagues in the financial management chain. The study also found that, the Assembly members who are supposed to hold the officials of the Assembly accountable; do not have a fair understanding of the roles and responsibilities of the core staff in the financial management chain. The paper concludes that until efforts are made to whip up the interest of people, especially the Assembly members on the need to be abreast with financial responsibility charting, the quest for transparency and accountability in local government financial administration would remain a mirage.

Keywords: Local government, revenue, management, responsibility charting, accountability