Out of 258 Metropolitan, Municipal and District Assemblies (MMDAs) covered, only 12 scored above the 50% benchmark in the 2024 Public Financial Management Compliance League Table (PFMCLT).
This represents just 4.5% of the total assemblies assessed.
According to the 2024 PFMCLT, the national average improved to 32.8%, up from 22% recorded in 2023, signifying a marginal improvement in public financial management among MMDAs across the country.
In terms of regional performance, the Ashanti, Eastern, Greater Accra, and Volta regions recorded scores above the 50% threshold and the national average, while Ahafo, Savannah, Upper West, and Western North regions scored below the national average and threshold mark.
Central, Bono East, Northern, Upper East, Western, and Oti regions had no assemblies exceeding the 50% benchmark, although several performed above the national average.
Speaking at the launch of the 2024 PFMCLT, Gladys Tetteh, Deputy Executive Director of the Centre for Local Governance Advocacy, called for effective collaboration and capacity building to equip MMDAs.
“It is a call for all stakeholders—government, civil society, development partners, and citizens—to work together to ensure that no assembly is left behind.”
“While no metropolitan assembly crossed the 50% threshold, only three scored above the national average of 32.8%,” she added.
The evaluation employed a 100-point framework across five core pillars: planning, budgeting, procurement, accounting and reporting, and auditing.
Three out of the 261 MMDAs were not covered due to security concerns.
Challenges
Improper bank reconciliations, ineffective internal controls, poor procurement processes, and inadequate monitoring mechanisms were some of the challenges revealed in the 2024 PFMCLT.
Additionally, weak alignment between development plans and execution, delayed approval of budgetary requests, inadequate implementation of audit recommendations, and poor enforcement of audit measures were among the key issues that contributed to the poor outcomes.
The PFMCLT was designed to promote compliance with public financial management laws, enhance transparency, accountability, and efficiency in resource utilization, reduce corruption, and rebuild public confidence in local governance.
La Dadekotopon Municipal Assembly was adjudged the best MMDA in the 2024 PFMCLT, followed by Kwadaso and Kpando Municipal Assemblies, ranking second and third respectively.
Meanwhile, Jirapa Municipal Assembly, Twifo Hemang Lower Denkyira, and Agona East District Assemblies were ranked 256th, 257th, and 258th, in that order.