This study was conducted to assess the effectiveness of supervision in increasing internally generated funds (IGF) of Metropolitan, Municipal and District Assemblies, (MMDAS) in Ghana, with particular reference to the Wa Municipal Assembly.
The purpose or objective was to investigate how much effective supervision would increase internally generated funds in Wa Municipal Assembly of the Upper West Region of Ghana. The key specific objectives of the study were to identify the key sources of revenue for the Wa Municipal Assembly, the specific sources of locally generated revenue; the specific guidelines or by – laws bordering revenue collection in the Municipality; the targets set for revenue collection, and find out whether targets set were met or not; and how people were rewarded or sanctioned for doing their jobs satisfactorily or unsatisfactorily.
It was found that the key sources of revenue to the Wa Municipal Assembly were; the District Assembly common fund (DACF); District Development Fund (DDF); internally generated fund (IGF); Government of Ghana (GOG) and Donor grants.
It was also found that the (IGF) of the Wa Municipal Assembly had been increasing in nominal terms except in 2012 when it dropped from 475, 884.29 in 2011 to 28,423.77 in 2012, which was not directly explained. It was however, noted that the average performance of IGF was 8.44% which was not good enough.
The conclusion drawn from the research was that though the nominal contribution of IGF increased from 2008 to 2014 except in 2012, the average performance was low; especially as compared to the 2012 IGF of Accra Metropolitan Assembly of 49% of total revenue of the Accra Metropolitan Assembly. The Researcher recommended further research into the operations of the revenue collection unit of the Wa Municipal Assembly, using multiple regression analysis to establish the quantitative co – relation between internally generated funds and the explanatory variables of supervision. These are; educational attainment, experience, training and motivation.
Table of Contents
1. INTRODUCTION
2. OBJECTIVES OF THE STUDY
3. SUMMARY OF REVIEW OF RELATED LITERATURE
3.1 DECENTRALIZATION
3.2 REVENUE MOBILIZATION AT THE LOCAL LEVEL
3.3 EFFECTIVE SUPERVISION
4. OVERALL OUTCOMES STRATEGY AND TECHNIQUES|RESULTS AND DISCUSSION
5. CONCLUSION AND RECOMMENDATIONS
6. SUGGESTION FOR FURTHER STUDIES
7. REFERENCES
Research Objectives and Key Themes
The primary objective of this research is to evaluate the impact of effective supervision on the mobilization of internally generated funds (IGF) within the Wa Municipal Assembly in Ghana. The study investigates the correlation between supervisory practices and the assembly's capacity to meet its revenue targets, identifying existing strengths, weaknesses, and potential areas for institutional improvement.
- The effectiveness of supervisory mechanisms in revenue collection.
- Evaluation of revenue sources and their contribution to the total municipal budget.
- Analysis of reward and sanction systems for revenue staff performance.
- Assessment of staff training, educational background, and experience as drivers of revenue growth.
Excerpt from the Book
EFFECTIVE SUPERVISION
The organization for Economic cooperation and development (OECD) explained effective supervision by explaining effective development of responsibilities across all levels of government. OECD pointed out that effective devolution could be ensured if the dependency of local authorities on central government transfers were reduced while the assemblies/ local authorities own revenue bases were strengthened. It further indicated that effective devolution or decentralization of local government expenditure could only result from clearly linking expenditure responsibilities to resources and activities. The foregoing position of OECD is in tandem with article 240 (2) c and D of the 1992 construction of the Republic of Ghana where local authorities are not only required to ensure effective mobilization of resources but also utilization. What the OECD position on linking expenditure responsibilities to resources and activities means is that, local authorities should have clear guide lines or by – laws on own revenue generation and spending activities.
Scie, org.uk (2002) reported on a survey it conducted on supervision of common elements which included statement of intent; contracts, recordings, and confidentiality; supervision contract; accountability concerns and complains; as well as endorsement.
The survey report also raised some concerns and indicated that, it is important for an organization to have not only policy but also guidance or guide lines. This is because; policy may be a broad objective for a course of action that tells only why something should be done, while guide lines tell you how to do it. Both are therefore important, in the sense that you need to know the reasons or rationale before you can effectively assess or supervise. The other important issue the survey report raised was whether there are well laid out structures such as the one supervising an organization like the District Assembly also receive supervision from his superiors from within or outside the organization.for example, internal auditors are supervised by external supervisors.
Summary of Chapters
INTRODUCTION: This chapter provides the historical context of local government in Ghana and establishes the necessity for effective revenue mobilization due to declining central government funding.
OBJECTIVES OF THE STUDY: Defines the research goals, specifically investigating how supervisory practices influence IGF generation within the Wa Municipal Assembly.
SUMMARY OF REVIEW OF RELATED LITERATURE: Explores existing theoretical frameworks regarding decentralization, revenue mobilization strategies, and the fundamental principles of effective supervision.
DECENTRALIZATION: Examines the transfer of authority and financial responsibility to sub-national levels and its impact on development.
REVENUE MOBILIZATION AT THE LOCAL LEVEL: Analyzes the constitutional mandate for local financial autonomy and the challenges faced in tax administration within the region.
EFFECTIVE SUPERVISION: Details the characteristics of effective supervision, emphasizing the role of clear guidelines, leadership, and conflict resolution in managing personnel.
OVERALL OUTCOMES STRATEGY AND TECHNIQUES|RESULTS AND DISCUSSION: Presents empirical findings on revenue performance, comparing targets against realized funds and evaluating the effectiveness of staff management.
CONCLUSION AND RECOMMENDATIONS: Synthesizes the study's findings, highlighting the low performance of IGF and the necessity for better training and clear accountability structures.
SUGGESTION FOR FURTHER STUDIES: Proposes future quantitative research using multiple regression to further analyze the variables influencing revenue collection efficiency.
REFERENCES: Provides a comprehensive list of all academic and administrative sources cited throughout the work.
Keywords
Internally Generated Funds, Wa Municipal Assembly, Revenue Mobilization, Effective Supervision, Decentralization, Local Government, Tax Collection, Performance Management, Resource Allocation, Ghana, Financial Autonomy, Accountability, Staff Training, Budgeting, Public Administration
Frequently Asked Questions
What is the core focus of this research paper?
The paper examines how effective supervision impacts the generation of internally generated funds (IGF) in the Wa Municipal Assembly, Ghana, seeking to understand why local revenue performance remains low compared to other metropolitan assemblies.
What are the central themes discussed in the study?
Key themes include the decentralization of local government in Ghana, the mechanisms of revenue mobilization at the municipal level, and the application of effective supervisory techniques for public sector employees.
What is the primary research objective?
The goal is to determine the extent to which improved supervision can boost IGF and to identify specific gaps in the current administrative processes, such as training and incentive structures for revenue collectors.
Which methodology does the author employ?
The study utilizes a case study approach on the Wa Municipal Assembly, analyzing internal budget reports and survey data collected from management staff and revenue collectors to derive its findings.
What topics are covered in the main body of the work?
The main body covers the historical development of decentralization, a review of international and local literature on revenue generation, an analysis of the assembly's financial performance between 2008 and 2014, and the qualitative assessment of supervisory effectiveness.
How is the effectiveness of supervision measured in this study?
It is measured through the lens of staff training, the presence of clear policy guidelines, the implementation of reward and sanction systems, and the ability of supervisors to provide technical guidance and conflict resolution.
Why did the IGF contribution to the Wa Municipal Assembly decrease significantly in 2012?
The report notes the decline but highlights that it was not directly explained in the official municipal records, prompting a call for more transparent and rigorous financial data management.
What is the relationship between staff education and revenue collection performance?
The research identifies a discrepancy between the high experience levels of long-serving staff and their lower educational attainment, suggesting that while experience is a strength, insufficient training prevents optimal performance.
- Quote paper
- Dr. Issahaque Munawaru Munawaru (Author), 2014, Increasing Internally Generated Funds through Supervision, Munich, GRIN Verlag, https://www.hausarbeiten.de/document/460814
