COMPOSITE BUDGET IMPLEMENTATION MEETING ON 17TH MAY, 2023
EXECUTIVE SUMMARY
Budget implementation report outlines the results of planned activities - projects and programmes and serves as an instrument of accountability to relevant stakeholders for the year under review. The report also gives management and relevant committees of the Assembly such as the Budget Committee, Finance and Administration Sub-Committee and the Executive Committee the opportunity to assess the extent of implementation of its planned activities for the year, understand how funds were applied and adopt strategies to improve service delivery outcomes.
The report highlights key performance indicators such as results of Policy indicators and targets, financial performance, Programmes and projects, Sustainable Development Goals allocation report, Expenditure by Economic classification, IGF revenue performance, etc.
FINANCIAL PERFORMANCE
The Assembly had a total approved revised budget of GH¢11,981,264.17 for the 2022 fiscal year. This comprises an allocation of GH¢3,913,590.84 for compensation of employees, GH¢3,553,266.06 for Goods and Services and GH¢4,514,407.27 for capital development. A total of GH₵8,732,052.47 was received for the year, representing 72.88% of the approved budget for the year. The approved revised budget for the internally generated fund was GHȼ1,215,721.92, out of which GHȼ975,976.56 representing 80.28% was mobilized. Total External funds expected was GH¢10,765,542.25, out of which GH¢7,756,075.91 representing 72.05% was received within the year. Total expenditure for the year amounted to GH₵7,823,758.50, that is, 65.30% of the total expenditure budget for the year. This was made up of; Compensation of employees GH₵4,287,680.39, Goods and services GHȼ2,620,658.60 and Assets GHȼ. 915,419.5
KEY POLICY OUTCOME INDICATORS AND TARGETS
Policy outcome indicators and targets serve as a measure of how the programmes and projects outlined and implemented are achieving the desired results either in the short term, medium term, or in the long term in the communities. A variety of outcome indicators and targets across areas such as governance, health delivery, financial management, education, agriculture development, infrastructure delivery were used. Outcomes such as gross enrolment rate, number of child right protection cases settled, proportion of persons living with disabilities established in economic activities, percentage IGF performance, malaria fatality rate for children under 5 years, percentage skill deliveries, maternal mortality rate, proportion of population with access to improved toilet facilities among others were measured.
PROGRAMMES AND PROJECTS
The programmes and projects implemented by the Assembly within the year under review were derived from the Annual action plan of the Assembly. The overall performance of the Assembly in the implementation of its 2022 Annual Action Plan is about 91.39%. A total of 93 operations and projects were planned for implementation, out of which 85 were implemented and being implemented as at the end of the year. Some of the projects and programmes implemented include; Construction of 1 No. 3-units classroom block with ancillary facilities at Abodom, Construction of 1 No. 6-units classroom block with office, store and toilet facility at Kade Methodist Primary, Construction of CHPS Compound with 1No. Mechanized Borehole at Atobriso, Construction of 1No. Slaughter house with lairage and 1No. Mechanized Borehole fitted with a poly tank at Subi, Distribution of 60,000 oil palm seedlings and 3,500 coconut seedlings to farmers and disbursement of funds to persons living with disabilities among others. Some of these projects were completed while others were in progress.
EXPENDITURE BY ECONOMIC CLASSIFICATION
Total expenditure for the year amounted to GH₵7,823,758.50.This was made of; Compensation of employees GH₵4,287,680.39, Goods and services GHȼ2,620,658.60 and Assets GHȼ. 915,419.51.
SUSTAINABLE DEVELOPMENT GOALS ALLOCATION REPORT
The Assembly’s policies, plans and budget for 2022 were aligned to twelve (12) sustainable development goals (SDGs) namely; SDGs 1, 2, 3, 4, 5, 6, 8, 9, 10, 11, 13, and 16 . The Assembly’s plans and budget provided a significant measure of the Municipality’s commitment to the goals. The total budget allocation which was in alignment with these goals was GH¢11,981,264.17.
CHALLENGES AND RECOMMENDATIONS
The major challenge the Assembly encountered in the implementation of its 2022 programmes and projects as outlined in the budget was inadequate financial resources occasioned by delay in the release of Central Government Grants and low IGF revenue mobilization due to the unwillingness of some ratepayers to pay fees and rates to the Assembly and a lack of adequate database.
The following are recommendations made to address the above challenges;
- It is recommended that management should expedite action on the ongoing street naming and property addressing exercise within the municipality which will help in the generation of a strong database to improve IGF revenue mobilisation.
- It is recommended that Central Government should ensure timely release of funds to enable the Assembly deliver on its mandate.
It is also recommended that there should be periodic public education and sensitization and stakeholder engagement on the need to pay rates and fees to the Assembly
