District Accountability Index

Project Name

District Accountability Index




Project Info

Public Financial Management (PFM) and accountability at the local government level have gained greater attention in the contemporary world order. This is because of the resultant effect an improved financial management system has on accountability at the subnational level, service delivery to the citizenry, and social developmental outcomes. Owing to this, Ghana adopted policies, institutions, and legislations ultimately aimed at attaining the aforementioned positive impacts of improving public financial management. Notwithstanding the government’s actions, the age-old problem of financial irregularities as contained in the annual reports of the Auditor General continue to exist. This continuous existence of this anomaly is attributable to;

1. Delay in reviewing the auditor general’s report and exacting sanctions against offending officials
2. The naming and shaming of offending officials has produced little to no impact
3. Government’s failure to sanction and prosecute individuals indicted by the Auditor General
4. The opacity that has engulfed the activities of MMDAs and the weakness of accountability mechanisms of the assemblies.

The project will aim at correcting financial irregularities at the assembly and facilitating greater accountability by;

1. Facilitating greater involvement in the affairs of the assemblies to ensure improved financial management and accountability
2. Strengthening civil society and media advocacy towards improved financial management
3. Ensuring that MMDAs are more financially responsible
4. Contributing to local development through appropriate allocations and use of finances on the priority needs of the citizens.

Key Activities

  1. The CDD aims at developing a public financial accountability performance index, also to be known as The District Accountability Index (DAI). This index will aim at presenting information on financial irregularities of the assemblies in a manner comprehensible by citizens to generate interests to demand accountability.
  2. The DAI will be dependent on irregularities reported in the Auditor General’s report and other similarly important administrative data
  3. The DAI will measure all 260 districts in their performance relative to financial management performance



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