GHANA INSTITUTE OF MANAGEMENT AND PUBLIC

ADMINISTRATION (GIMPA)

SCHOOL OF PUBLIC SERVICE AND GOVERNANCE

Revenue Mobilisation Options for Local Government

Administration in Ghana:

The Case of Ledzokuku Municipal Assembly (LEKMA)

By

SAMUEL KWAME YEBOAH (ID: 218057849)

(Masters of Development Management)

THIS THESIS IS SUBMITTED TO THE GHANA INSTITUTE OF

MANAGEMENT AND PUBLIC ADMINISTRATION (GIMPA), IN
PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD
OF MASTERS DEGREE IN DEVELOPMENT MANAGEMENT (MDM).

1
 Declaration

I do hereby declare that this thesis is the result of my original research work

undertaken under supervision and has not been presented by anyone or me for any

academic award in this or any other Institution. All references used in this work

have been duly acknowledged.

Name: Samuel Kwame Yeboah Signature ……………………

ID: 218057849 Date…………………………..

CERTIFICATION

I hereby certify that this thesis was supervised in accordance with procedures laid

down by the

Institute.

Name: Dr. Philip Kofi Adom Signature;

(Supervisor) Date…28/052020

2
 Abstract

This study is about revenue Mobilisation options for Local Government

administration in Ghana: the case of Ledzokuku Municipal Assembly (LEKMA) in

the Greater Accra region. The study considered the contribution of internally

generated funds and its associated challenges. The work also set out to determine

whether other revenue sources were being explored by the Municipality such as

Faith-Based Organisations (FBO), Non-Governmental organisations (NGO) and

international development agencies, Naming Rights, Sister-City

relationships/links, Private sector’s Corporate Social Responsibilities (CSR) and

Philanthropist and what strategies are being adopted for the Mobilisation of these

revenue options. These revenue options complement government’s and local

government’s efforts in the provision of sustainable development by filling

development gaps where local/government fall short. Despite the importance of

these roles play in the development process they are not given the needed attention

or recognition by the municipality.

The sample was made up of Core Accounts department and Revenue Units staffs.

The results indicated that, the other revenue options were not being explored by the

Assembly due to lack of political will and policy direction. It also revealed that

though the IGF of the Assembly is contributing to the development of the

Municipality it is being under collected because of the lack of electronic database

on property and business owners, and therefore IGF is not enough to significantly

fund projects. Consequently, it is extremely important to speed work on the

3
compilation of data and put strategies down to attract other revenue mobilisation

options for the Assembly, to increase its revenue.

4
 Dedication

This work is dedicated to the LORD God Almighty, the creator of the heavens and

earth, who has seen me through this project. Follow up dedication goes to my wife

Bernice B. Yeboah and son Isaac Y. G. Yeboah.

5
 Acknowledgement

My sincere appreciation and thanksgiving goes to the Almighty God for making

this project a reality and a success. For your abundant grace, LORD I thank you.

Your grace has been sufficient for me.

My heartfelt appreciation goes to my wife Mrs. Bernice B. Yeboah, my son Isaac

Y. G. Yeboah and all family members and friends who in one way or the other have

helped and encouraged me throughout the study.

Special appreciation also goes to the Officials of the Ledzokuku Municipal

Assembly, especially the District Coordinating Director and the Municipal Finance

Officer – Mr. Francis Y. Asamoah.

To Dr. Philip Kofi Adom, I really appreciate your keen interest, suggestions, time

and critical evaluation of this research paper.

I am also grateful to Dr. Patrick Tandoh-Offin who took me through the Local

Government Systems course and all those who gave their time, invaluable

assistance and contributions in the development of this thesis.

May God bless you all.

6
Table of Content

List of Table

TABLE 1 GLOBAL SPONSORSHIP NAMING RIGHTS ANALYSIS BY COUNTRY ..................................... 46

TABLE 2: RATE IMPOST BY LEKMA FOR 2019............................................................................ 69

List of Figures

FIGURE 1: STRUCTURE OF LOCAL GOVERNMENT IN GHANA......................................................... 14

FIGURE 2: NAMING RIGHTS DEALS BY OVERALL VALUE OF DEALS BY COUNTRY (%) ....................... 47
FIGURE 3: MAP OF LEKMA ............................................................................................................. 61

List of Acronyms

BOO Build-Own-Operate
BOT Build-Operate-Transfer
CBOs Community Based Organisations
CEO Chief Executive Officer
CSOs Civil Society Organisations
CSR Corporate Social Responsibility
DACF District Assemblies Common Fund
DACF District Assemblies Common Fund
DBO Design-Build-Operate
DDF District Development Fund
DPCU District Planning Committee Unit
FBO Faith Based Organisation
GIMPA Ghana Institute of Management and Public Administration
IGF Internal Generated Fund
IGO Intergovernmental Organisation
INGO International non-governmental organisation
LADMA La Dade-Kotopon Municipal
LED Local Economic Development
LEKMA Ledzokuku Municipal Assembly
LG Local Government
LGA Local Government Authority
MMDAs Metropolitan, Municipal and District Assemblies
NGO Non-Governmental Organisation
OECD Organisation for Economic Co-operation and Development

7
PNDC Provisional National Defense Council
PPP Public–Private Partnerships
RCC Regional Coordinating Council
ROI Return On Investment
ROT Rehabilitate-Operate-Transfer
SDGs Sustainable Development Goals
UK United Kingdom
UNIDO United Nations Industrial Development Organisation
USA United States of America.

8
Table of Contents

Declaration ................................................................................................................... 2
Abstract ........................................................................................................................ 3
Dedication ..................................................................................................................... 5
Acknowledgement ........................................................................................................ 6
Table of Content ........................................................................................................... 7
List of Table .................................................................................................................. 7
List of Figures ............................................................................................................... 7
List of Acronyms .......................................................................................................... 7
CHAPTER ONE......................................................................................................... 12
1.0 Introduction ...................................................................................................... 12
1.1 Background to the Study ............................................................................ 12
1.2 Statement of the Problem............................................................................ 16
1.3 Objectives of the Study ............................................................................... 20
1.3.1 General objective ................................................................................. 20
1.3.2 Specific objectives ............................................................................... 20
1.4 Research Questions .................................................................................... 20
1.5 Significance of the Study ............................................................................. 21
1.6 Limitations of the Study ............................................................................. 22
1.7 Organisation of the Study ........................................................................... 22
1.8 Conclusion ................................................................................................... 23
CHAPTER TWO........................................................................................................ 24
LITERATURE REVIEW .......................................................................................... 24
2.1 Introduction ................................................................................................ 24
2.2 Decentralisation in Ghana .......................................................................... 24
2.3 Benefits and challenges of decentralisation ............................................... 27
2.4 Legal Framework ........................................................................................ 30
2.5 Theoretical Framework .............................................................................. 31
2.6 Importance of the Revenue Options Mobilisation ...................................... 33
2.6.1 Faith Based Organisation .................................................................... 34
2.6.2 Non-Governmental Organisation........................................................ 38
2.6.3 Naming Rights .................................................................................... 43

9
 2.6.4 Sister City Links ................................................................................. 47
2.6.5 Private Sector – Corporate Social Responsibility ............................... 50
2.6.6 Philanthropist ...................................................................................... 53
2.7 Strategies to Attract These Options ................................................................. 56
2.8 Challenges and Constraints of Revenue Mobilisation ................................ 58
2.9 Chapter Conclusion..................................................................................... 59
CHAPTER THREE.................................................................................................... 60
RESEARCH METHODOLOGY ............................................................................... 60
3.1 Introduction ................................................................................................ 60
3.2 Study Area ................................................................................................... 60
3.3 Research Design .......................................................................................... 62
3.4 Population Description................................................................................ 63
3.5 Sampling and Sampling Technique ............................................................ 63
3.6 Sources of Data ............................................................................................ 64
3.6.1 Interviews............................................................................................ 64
3.6.2 Questionnaire ...................................................................................... 65
3.6 Data Analysis ............................................................................................... 65
3.7 Chapter Conclusion..................................................................................... 65
CHAPTER FOUR ...................................................................................................... 66
Data Presentation and Analysis/Discussions.............................................................. 66
4.1 Introduction ................................................................................................ 66
4.2 Background of Respondents ....................................................................... 66
4.3 Existing Revenue Programmes and Challenges ......................................... 67
4.3.1 The Use Of Revenue Management Software ...................................... 67
4.3.2 Property Rate ............................................................................................. 68
4.3.3 Revenue mobilisation challenges in the Municipality ......................... 71
4.4 Other Revenue Options ............................................................................... 73
4.4.1 Faith-Based Organisations (FBOs) ..................................................... 74
4.4.2 Non-Governmental Organisation........................................................ 75
4.4.3 Naming Rights ..................................................................................... 77
4.4.4 Sister City Links .................................................................................. 78
4.4.5 Corporate Social Responsibility (CSR) ............................................... 80
4.4.6 Philanthropists ..................................................................................... 81

10
 4.5 Identify any strategy adopted by the LEKMA to ensure that other options
for revenue are being looked at. ............................................................................. 82
4.6 Chapter Conclusion..................................................................................... 83
CHAPTER FIVE ........................................................................................................ 84
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS ............................... 84
5.1 Introduction ................................................................................................ 84
5.2 Summary of Research ................................................................................. 84
5.3 Conclusion ................................................................................................... 86
5.4.1 Recommendations to the Municipality .............................................. 87
5.4.2 Recommendation to the Municipal Chief Executive .......................... 88
5.4.3 Recommendation to the Academia...................................................... 90
References ................................................................................................................... 91
APPENDICES ............................................................................................................ 99
APPENDIX A ......................................................................................................... 99
APPENDIX B ....................................................................................................... 100
Questionnaire .................................................................................................... 100

11
 CHAPTER ONE

1.0 Introduction

This chapter provides a general background for this research. This study is about

Revenue Mobilisation Options for Local Government Administration in Ghana:

The Case of Ledzokuku Municipal Assembly (LEKMA).

In this chapter, attention will be focused on the background to the study, statement

of the problem, objective of the study, the research questions, significant of the

study, limitation of the study and organisation of the study.

1.1 Background to the Study

In developing countries, decentralisation has become an increasingly important and

significant dimension of political and administrative reform especially since the late

1980s, because it enables and strengthens the principle of subsidiarity (Crawford,

2004).

Ghana is a constitutional republic and has unitary presidential governance and

practices Local Government system. A legislative instrument was enacted in 1988

by the then Provisional National Defense Council (PNDC) government (L11378)

led by Flight Lieutenant Rawlings to create District Assemblies then District

12
Council in order to bring Administrative and Political Power to the District level

(Alam, 2011). Prior to this, the Local Administration (Amendment) Decree, 1974,

NRCD 258; was in operation which abolished the difference between central and

local governments and sought to create a monolithic structure of local government,

revenue generation and mobilisation was centralized (Boachie-Danquah, 2011).

The purpose of the 1988 legislative instrument was to bring some of the political

power of the central government to the District level, this was to achieve the

decentralisation programme by the government. Appointment as District Chief

Executive was and is still done by the Head of State or the President. The PNDC

local government system was captured in 1992 Constitution in Chapter 20 (Alam,

2011).

To strengthen the principle of subsidiarity and to make sure that all vagueness are

removed, a local governance organogram has been put in place (see figure 1) with

the Regional Coordinating Council (RCC) at the top and also act as a coordinating

body within the sixteen regions of Ghana. Beneath the RCC are the Metropolitan,

Municipal and District Assemblies (MMDAs) with minimum populations of two

hundred and fifty thousand, ninety five thousand and seventy-five thousand people

respectively and the sub-district structures which are the Sub metropolitan, Urban,

Town, Area and Zonal Councils and Unit committees. These sub-district structures

are to serve as subordinate bodies to the MMDAs in ensuring the effectiveness of

13
developmental initiatives and poverty reduction in their respective areas of

jurisdiction (Forkuor & Adjei, 2016) .

Figure 1: Structure of Local Government in Ghana.

Source: Ministry of local government, rural development and Environment documents.

Bringing political and administrative power to the districts is very important in the

development of a locality. Dr. Munawwar Alam (2011) of the Commonwealth

secretariat argues that Local government (LG) is the lowermost tier of government

because it is very close to the inhabitants and the community and therefore known

14
as ‘local’. The sphere of local government councils covers almost every problem

and challenges that are common to the citizens in their day-to-day life. From birth

to death, from water supply, sanitation and education, to marriage, health, disposal

of refuse, roads, town planning, etc.

Revenue mobilisation is very important task for any local government in the world.

This is so because local governments are expected to embark on developmental

projects and programmes hence money is needed (Asante, 2011). The Local

Governance Act 936 authorizes and empowers the district assemblies to mobilize

revenue in the form of rates, fees & fines, licenses, rent, etc. as part of its internally

generated funds (IGF) to help finance projects in their various areas of authority

(Ministry of Local Government, 2016). The Central government and the MMDAs

are partners in the development of the nation, therefore the revenue generated

internally is used to support the statutory District Assemblies Common Fund

(DACF), in the provision of services and infrastructural development for the

locality (Boachie-Danquah, 2011).

However, IGF and DACF budget figures for LEKMA (Appendix A) shows that

IGF targets for 2014 and 2015 were woefully not achieved; only 8.8% and 5.61%

of the expected revenue was collected respectively. Hence, in 2016 the IGF target

was reduced from GHS 15,211,808.00 in 2014 to GHS 4,922,405.00 a reduction of

about 68%, subsequently the Assembly achieved above 60% of its IGF targets from

2016 to 2018. This implies that, the Assembly may have abandoned about 60% of

their potential sources of revenue as a result of not being able to collect. Again, the

15
expected funds or budgeted funds from DACF is not being actualized. Hence, there

is the need for the Municipality to look at other available resources options to

generate funds virtually or physically to raise the level of local economic

development.

1.2 Statement of the Problem

The District Assembly Common Fund (DACF) continues to be the most important

source of local government finance in Ghana. Salaries of most of the staff of the

local authorities are picked up by Central government.

Over the years in Ghana, there has been a steady increase in the quantum of fiscal

transfers to local governments, this increase has not always matched the growing

demand for services. At the same time, the potential for internally generated funds

(IGFs) as a source to finance service delivery has also not been fully exploited. The

increase in investment flows has not always been compensated with adequate

resources for maintenance. MMDAs including LEKMA are thus faced with a

financing gap that obstructs their overall performance and the implementation of

their development plans in particular (Kenya, 2011).

The case for revenue generation in the entire nation is no better, successive

government have not been able to mobilise the country’s revenue above 15% of

16
gross domestic product. In 2017 the set revenue target by government of Ghana

was GHS 44.9 billion, however, this was revised to GHS 31.3 billion and yet

GHc28.4 billion was realised. A target of GHS 53.03 billion was set for 2018 but

revised to GHS 35.5 billion here again GHS 32.2 billion was able to be raised

(Graphic Business, 2019). In this year, 2019, the government has already missed

its target by 15.5% in the first six months (Graphic Business, 2019). Since the

DACF is dependent on a percentage of the national revenue receivable, a drop or a

percentage change in the national revenue will automatically affect the amount of

DACF disbursed to MMDAs.

Although the Local Governance Act 936 of 2016, authorises and empowers the

district assemblies to mobilise revenue in the form of rates, fees & fines, licenses,

rent, among others to help finance projects in their various areas of authority or

locality, yet the challenge of low revenue generation continues to be a problem

among MMDAs especially Ledzokuku Municipal Assembly (LEKMA). The

capacity of the local administration to effectively discharge its developmental

responsibilities or deliver services to the local residents is largely determined by

the stock of financial resources available to them. With adequate financial

resources, decentralisation somehow has been conceived as a panacea to the

development challenges in the developing countries, especially at the sub-national

level (Akudugu, 2013).

17
Ghana is one of the most developed and stable democracies in Sub-Saharan Africa

but as with other developing countries, Ghana’s tax collection capacity remains

inadequately low (Dzansi, et al., 2018). This inadequacy of tax collection capacity

is more apparent in local governments, which collect a negligible fraction of local

income in taxes (Dzansi, et al., 2018).

Since the 1990s, the Government of Ghana (GoG) has increasingly shifted more

powers and resources to its local governments through an extensive decentralisation

process. Yet many local governments continue to be dependent on resource

transfers from the centre in spite of the substantial increase in local revenue

potential, especially for urban areas, resulting from Ghana’s impressive economic

growth over the past five years. A significant number of the Metropolitan,

Municipal and District Assemblies (MMDAs) are unable to collect the needed

revenue (The World Bank Group, 2015). The ability to collect tax revenues

effectively and efficiently is believed to be a central component of the economic

development process (Besley & Persson, 2014).

Since the revenue acquired from taxes and District Assembly Common Fund

(DACF) are not meeting the developmental agenda of the Municipality, there is the

need to look at other options which will help in raising the level of local economic

development (LED). Options to be looked at are; partnering with non-state actors

such as Faith-Based Organisations (FBO), Non-Governmental Organisations

18
(NGO), international development agencies, creating or granting Naming Rights in

the municipalities, Sister-City relationships/links, Private sector in the form of

Corporate Social Responsibility (CSR) and Philanthropy.

Non-state actors such as non-governmental organisations (NGO), international

development agencies and faith-based organisations (FBO) have played critical and

important roles in poverty reduction at the local level in Ghana, but not necessarily

in collaboration with local authorities, NGO/FBO contributions have not

necessarily been incorporated into the total assembly effort at poverty reduction

(Ofei-Aboagye, 2011) . International experiences and funding systems also play

important roles in enhancing efficiency of Local Governments (LGs). LGAs are

better placed strategically to facilitate linkages between other LGs through their

counterpart LGA in other countries. The sister-city relationships also provide

opportunity for peer learning in the area of revenue mobilisation (Kenya, 2011).

Again, naming rights of some facilities in the municipality such markets and other

structures or places can be negotiated with and given to some local institutions, like

the First National Bank (FNB) stadium in South Africa (Sport Industry Group,

2017).

Much has been written about effective revenue mobilisation management mostly

looking at the strengthening the existing system yet the assemblies are not able to

garner enough IGF to meet their developmental obligation, this thesis seeks to

examine the other revenue options mentioned above and how LEKMA can benefit

from it.

19
1.3 Objectives of the Study

1.3.1 General objective

The general objective of this thesis is to examine the revenue mobilisation options

for Ledzokuku Municipal Assembly.

1.3.2 Specific objectives

The specific objectives are:

1. To identify the existing revenue programs of LEKMA and their associated

challenges.

2. To identify other revenue options available to LEKMA

3. To identify the main challenges to the adoption of other revenue options.

4. Examine if there is any strategy adopted by the Ledzokuku Municipal

Assembly to ensure that other options for revenue are being looked at.

1.4 Research Questions

The following research questions were asked for the appropriate answers in order

to achieve the objectives of the study:

1. What are some of the challenges to the adoption of other revenue options?

2. What are other revenue options that available to the Municipality?

3. What is the Municipality doing to take advantage of these options?

20
1.5 Significance of the Study

This work is essentially an academic exercise conducted to assist the student to be

well-informed with the activities in the field of study. The study of revenue options

in the district assemblies is very important because their activities contribute to

societal development. The researcher is also hopeful that the findings and

recommendations contained in this study would;

1. Serve as a guide for other researchers, academia, civil society organisations

(CSOs), and other interested observers for future study in the subject.

2. Help policy makers in their revenue policy design.

3. It will be of immense benefit to the general public, the management and

the administration of the District Assemblies in their revenue mobilisation

efforts and the government at large.

Again, on the concept of fiscal decentralisation in Ghana, far more studies have

focused on the mechanism and efficiency of revenue mobilisation systems of the

District Assemblies especially on the internal generation of traditional revenue

sources. Little work, however, has been done in the revenue mobilisation options

and where work has been done, it applied to jurisdictions outside Ghana. Therefore,

there is the need to conduct a research that relates to the situation in Ghana. Hence,

in this study the researcher’s primary aim is to try and shift the focus to other non-

traditional revenue sources and to add knowledge to existing literature.

21
1.6 Limitations of the Study

The problem is national in nature but the study is limited to one case and presents

limitations such as;

1. Limited generalisability - The study was confined to Ledzokuku

Municipality Assembly in the Greater Accra Region of Ghana therefore the

findings cannot be generalised to other studies and situations. However, the

researcher believe it could provide useful information about options to

revenue mobilisation system in other MMDAs.

2. Lack of context dynamism because contextual factors may not hold for

other MMDAs.

1.7 Organisation of the Study

The study has been presented into five chapters and these are as follow:

Chapter one looks at introduction, background of the study, the statements of the

problem, research objectives and questions, significance of the study, limitations of

the study and organisation of the study. Chapter two focuses on the reviews of

relevant literature on the study, chapter three deals with methodology of the study,

chapter four concentrates on analysis of the data the collected and finally chapter

five covers the research summary, conclusions and recommendations.

22
1.8 Conclusion

The chapter looked at the historical overview of decentralisation in Ghana, from

the Local Administration (Amendment) Decree, 1974, NRCD 258 through the 1988

legislative instrument that was enacted by the Provisional National Defense

Council (PNDC) government (L11378) to the 1992 Constitution. The objectives of

the study included; 1) the identification of the existing revenue programs of

LEKMA and their associated challenges, 2) the identification of other revenue

options available to LEKMA, 3) the identification of the main challenges to the

adoption of other revenue options, and 4) the examination of any strategy or

strategies adopted by the Ledzokuku Municipal Assembly to ensure that other

options for revenue are being looked at. The research questions were, 1) what are

some of the challenges to the adoption of other revenue options, 2) what are other

revenue options that available to the Municipality and 3) What is the Municipality

doing to take advantage of these options?

This study, is to serve as a guide for other researchers, academia, civil society

organisations (CSOs), and other interested observers for future study in the subject

and also help policy makers in their revenue policy design. The study was limited

by generalisability and lack of context dynamism.

23
 CHAPTER TWO
LITERATURE REVIEW

2.1 Introduction

This part of the study examines the decentralisation concept and revenue generation

in Ghana. The chapter reviews the various knowledge propounded by groups,

institutions, persons and authorities in relation to the study. Literature review

focuses or discusses some thoughts already in articles, reports, books, journals and

websites on the topic under review.

In 1988, a legislative instrument was enacted to create District Assemblies then

District Council in order to bring Administrative and Political Power to the District

level (Chireh, 2011). This chapter therefore, examines revenue options sources for

Metropolitan, Municipal and district assemblies, Decentralisation in Ghana,

Benefits and Challenges of decentralisation, Legal Framework, Importance of the

Revenue Options Mobilisation, and Challenges and Constraints of Revenue

Mobilisation.

2.2 Decentralisation in Ghana

Most countries of the world, including the Commonwealth countries, are engaged

in decentralisation. This is being propelled due to a number of factors including but

24
not limited to changing role of the state, to meet needs and aspirations of citizens,

pacify regional differences, or due to the inability and failure of Central

Government to deliver quality services at the end users. No matter the reason/s for

decentralisation, these reforms have brought about challenges, especially in

developing countries – challenges in terms of the design of decentralised structures,

apportionment of resources and power between different tiers of sub-national

governments, etc. Decentralisation has also placed enormous responsibilities on

local governments for the production and delivery of quality local public services

and the achievements of the Sustainable Development Goals (SDGs) (Alam, 2011).

Decentralisation transfers authority and responsibility of major government

functions from central to sub-national governments — including local

governments, civil society, and the private sector (World Bank, 2013). Faguet

(2012) argues that decentralisation is the devolution or relocation of specific powers

or authorities its entire attendant administrative, political, and economic attributes

that these authorities entail from central government to subnational governments,

which are autonomous within their own geographic and functional spheres of

authority.

The earliest attempts at local government administration during the colonial days

were with the native establishments, which revolved around a chief, or some unit

of local royalty. Their foremost interest was to assist the British colonial

25
government. The Municipal Ordinance of 1859 established municipalities in the

coastal towns of the Gold Coast. A new Ordinance set up in 1943, elected town

councils for Accra, Sekondi-Takoradi, Kumasi and Cape Coast. The Local

Councils Ordinance was passed in 1953. This was followed after independence, by

the Local Government Act 1961, Act 54. In all of these pieces of legislation, the

distinction between central and local government institutions was maintained for

the administration of Ghana (Boachie-Danquah, 2011).

According to the World Bank (2013), there are three main types of decentralisation

and are commonly identified as;

 Political decentralisation; transfers policy and legislative powers from

central governments to autonomous, lower level assemblies, and local

councils that have been democratically elected by their constituencies. To

be effective, it requires regular elections, clearly defined jurisdictions and

powers, and the appropriate legal, political and functional space.

 Administrative decentralisation; places planning and implementation

responsibilities in the hands of locally placed civil servants under the

jurisdiction of elected local governments. To be effective, it requires ability

to make independent staffing decisions and ability to negotiate conditions

of service (though the center may retain a useful role in training)

 Fiscal decentralisation accords substantial revenue and expenditure

autonomy to local governments, including the power to levy taxes and user

charges. To be effective, it requires linking pleasure of spending with pain

26
 of revenue generation, increasing revenue autonomy, building capacity to

analyze data for budget decisions and establishing proper fiduciary controls.

2.3 Benefits and challenges of decentralisation

Local government autonomy empowers the local assembly to be self-reliant and

enables it to take advantage of their strengths, opportunities and address its flaws.

As the decision makers are locals, there is a greater chance that the locally framed

and articulated government programs will address the actual needs of the local

community (Donato, 2016). The World Bank (2013) argues that there is a strong

rationale for decentralisation in terms of economic efficiency, public

accountability, and empowerment, it lists the major benefits of decentralisation as

follows:

 Greater voice and choice of individual constituents to influence decisions,

which affect their lives, and of sub-national and local governments to

respond dynamically to constituency concerns. Theories of participatory

democracy, deliberative democracy and social capital stress that citizen

participation has a number of helpful democratic effects with regards to

inclusion, civic skills and virtues, deliberation, and legitimacy (Michels &

Graaf, 2010).

 Allocative efficiency — matching of local needs and likes with patterns of

local public expenditure (assumes substantial fiscal autonomy).

27
  Empowerment of districts, villages, communities, and individual

constituents.

 There is also an emphasis on the principle of subsidiarity to ensure that

decisions are taken by the locals and at the places closest affected by those

decisions (Ahwoi, 2011)

The underlying assumptions on which these prospective benefits of decentralisation

hinges on, are that each assembly member has an obligation to articulate the needs

of an identifiable constituency and can be held accountable (World Bank, 2013).

Manor (1999), Olowu (2003) and Tanzi (2000) in Devas (2005) posits that the

recent wave of decentralisation around the world presents certain challenges for

battling corruption. Not only does decentralisation transfer more resources to

institutions away from the centre, but also more people have a role in deciding how

those resources are used. In countries characterized by powerful local elites, neo-

patrimonialism and patronage relationships, decentralisation risks the capture of

resources by local elites. Ahwoi (2011) believes decentralisation could weaken

national unity because in his view decentralisation is a short step from the demands

for federalism, which may lead to attempts at secession to the eventual

balkanisation and break-up of a country. It could also create inequality by

promoting even more developed regions and districts.

28
Also, Local governments in most nations have partial local taxing powers from

which to generate IGF to finance the required services apportioned to them. Hence,

service levels fall short of what is expected (Fjeldstad, 2001). Internally generated

revenues are often limited to a few section of the locality that are difficult and

expensive to collect. Whilst major urban centres may be able to generate significant

revenues from property taxes and levies on business entities, in rural areas there

may be little to tax. Therefore, increased local revenue mobilisation often

encompasses using coercive methods to take from the poor (Fjeldstad, 2001).

Local Governments often encounter fragile institutional capacity and thereby

making decision processes unsystematic and mechanisms of answerability between

officials and elected/appointed representatives are inadequate (Devas, 2005).

There is also the challenge of shortage of officials with the essential technical,

managerial and financial skills and competences, which is often necessitated by the

lack of financial resources and other incentives to attract and maintain high caliber

staff. Salary and wage levels for local government staff in Africa are often a fraction

of what people could earn in the private sector. Obviously low wages mean that

staff would be preoccupied with searching for other income opportunities, whether

corrupt or simply dysfunctional. It must however be acknowledged that

institutional capacity building takes time to develop (Devas, 2005).

29
2.4 Legal Framework

The strategies for implementing the decentralisation policy have focused on five

main aspects relating to the machinery of government, one of which is, Fiscal

decentralisation. Fiscal decentralisation would ensure the transfer of adequate

financial resources from the central government to the regions and district for the

provision of infrastructure and other services, and the putting in place of district

composite budgets (Boachie-Danquah, 2011).

An entrenched clause in chapter 20 of the 1992 Constitution of Ghana is article 240

(2c), which states that there shall be established for each local government unit a

sound financial base with adequate and reliable sources of revenue. Section 252 in

chapter 20 also add the following;

252 (I) There shall be a fund to be known as the District Assemblies Common Fund

(2) Subject to the provisions of this Constitution, Parliament shall annually make

provision for the allocation of not less than five per cent (emphasis my) of the total

revenues of Ghana to the District Assemblies for development; and the amount

shall be paid into the District Assemblies Common Fund in quarterly instalments

(Republic of Ghana, 1996). Assemblies are encourage to raise funds internally for

local economic development (LED).

30
2.5 Theoretical Framework

Fiscal decentralisation which is synonymous with fiscal federalism and fiscal

autonomy, has become more and more common due to its importance for many

countries. However there is no agreement among economists about the definition

and measurement of Fiscal decentralisation. In the writings, local government

expenditure, income, and tax revenue are employed for the measurement of fiscal

decentralisation, whereas theoretical discussions are related to the effects of Fiscal

decentralisation (Göcen, Bayhanay, & Göktas, 2017).

According to Yushkov, “Fiscal decentralisation is one of the main concept in public

finance theory and a commonly used policy measure in public sector reforms. In

federal states, fiscal decentralisation means that revenue and expenditure

responsibilities (the right to impose and collect tax and independently determine

the focus areas of expenses) are transferred from the federal to the regional and

local levels” (Yushkov, 2015, p. 404). The term “public finance may be defined as

the identification of specific financial relationships and functions running between

public administration bodies and institutions (i.e. public sector entities – the state)

as one party and in mutual interaction with other entities of the economic system

as the other party (i.e. private entities – households and companies)” (nb.vse.cz).

Oates (1999) argues that fiscal decentralisation helps subnational and local

governments to make more appropriate policy decisions concerning local citizens’

demands as compared with those made by distant central governments.

31
United Nations Development Programme (UNDP, 2005) posits that Fiscal

decentralisation, “is not only a question of transferring resources to the different

levels of local government. It is also about the extent to which local governments

are empowered, about how much authority and control they exercise over the use

and management of devolved financial resources, measured in terms of their control

over (i) the provision of the basket of local services for which they are responsible;

(ii) the level of local taxes and revenues (base, rates and collection); and (iii) the

grant resources with which they finance the delivery of local public services”.

Further, UNDP argues that there are four basic building blocks or “pillars” for fiscal

decentralisation, firstly the consignment of expenditure responsibilities to different

government levels: what are the functions and expenditure responsibilities of each

level of government? Secondly, the assignment of tax and revenue sources to

different government levels: once sub-national governments are assigned certain

expenditure responsibilities, which tax or non-tax revenue sources will be made

available to sub-national governments in order to meet those responsibilities?

Thirdly, Intergovernmental fiscal transfers: in addition to assigning revenue

sources, central governments may provide regional and local governments with

additional resources through a system of intergovernmental fiscal transfers or

grants. Lastly, Sub-national borrowing: local governments can borrow (in a variety

of ways) to finance revenue shortfalls (UNDP, 2005).

32
2.6 Importance of the Revenue Options Mobilisation

Revenue mobilisation involves gathering, assembling, and organizing financial

contributions from all incomes accruing from identifiable sources in an economic

localities. A core argument supporting fiscal decentralisation is that it can generate

enough financial, efficient and quality gains by devolving resources and decision-

making powers to local governments for the delivery of services (Osei-Bimper,

n.d.).

Wunsch and Olowu (2003) posit that efficient revenue system for local

governments is an essential pre-condition for the success of fiscal decentralisation.

Ziria (2008) outlines the importance of local revenue to local governments as

follows: it helps in Financing administration costs (e.g. in Uganda councilors’

emoluments and employee costs) and maintenance costs and thus promoting

ownership of projects; it guarantees sustainability of service delivery and autonomy

of local governments. Again, it helps in the regulation businesses and provides

important infrastructure and services such as markets and public conveniences at a

charge.

Therefore, since local governments have an enormous responsibility of raising local

economic levels in their locality, it behooves on MMDAS to, constantly look out

for other revenue generating options. The revenue acquired from taxes and District

Assembly Common Fund (DACF) are not enough in meeting the developmental

33
agenda of the Municipality. Options to be looked at are collaborating with non-state

actors such as Faith-Based Organisations (FBO), Non-governmental Organisations

(NGO) and International Development Agencies, Naming rights, Sister-City

relationships/links, Private sector’s Corporate Social Responsibilities (CSR) and

Philanthropist.

2.6.1 Faith Based Organisation

The term ‘Faith-based organisation’ is in reference to “any organisation that derives

inspiration and guidance for its activities from the teachings and principles of the

faith or from a particular interpretation or school of thought within the faith”

(Clarke & Jennings, 2007).

Most states in Africa since independence have had to cater for the demands of its

citizens in poor conditions of low capacities and severe impediments. The disparity

between state ability and the increasingly new and varied demands of its citizens,

as reflected in the high level of poverty in these states, has encouraged the advocacy

by bilateral and multilateral aid donors of decentralisation to incorporate

participatory development involvement of non-state actors such as Non-

governmental organisations (NGOs) and Faith-based organisations (FBOs) as

alternatives to the state as models for ensuring development in Africa (Olarinmoye,

2012).

34
FBOs also have some disadvantages of firstly, being narrowly viewed as religious

and therefore have the potential for conflict between religious views and the secular

marketplace (West, 2008). Their activities are sometimes treated with some caution

by both the state they are supposed to be supporting and external aid agencies. Such

carefulness is due to the secular orientation of the modern state expressed in a strict

separation of state and faith and the fear of donors withholding funds due to worries

of funding denominations or sectarian organisations in violation of their national

constitutions/laws (Olarinmoye, 2012). Also, an important worry for most African

states, is the enormous ability of FBOs to organize and constitute by and in itself

an independent and legitimate grounds of political action possibly in opposition to

the state. The consequence has been a lack of detailed analysis, outside the arena of

health services and education, of the developmental activities of faith-based

organisations, especially policy-oriented studies (Olarinmoye, 2012). Islamic

groups such as Hezbollah are frequently and typically interpreted through a

security-based lenses that focuses on its politics and military structure but in their

welfare and anti-poverty activities they have sought to present themselves in

distinctly modernist forms (Clarke & Jennings, 2008).

For most part of the twentieth century, the response from social scientists was that

faith and religion were progressively becoming irrelevant. And taking its cue from

such analyses, the donor community equally failed to see faith groups as partners

in development (Clarke & Jennings, 2008).

35
In spite of these challenges, West (2008) argues that Faith-based programs have

numerous advantages comprising of access to volunteers, access to financial and

other types of resources resident within and outside of the members of the

congregation, and a status as honest and working for the public good. Similarly

Narayan (2003:222) in Clarke and Jennings (2008), demonstrate that in ‘Voices of

the Poor’ a World Bank’s study recording the views and experiences of more than

60,000 men and women from sixty countries, notes that FBOs emerge repeatedly

in poor people’s lists of important organisations. They appear more frequently as

the most important institutions in rural rather than in urban ones and they are also

valued for the support they deliver to poor people.

Faith-based organisations like Columbia Learning International Ministries (CLIM),

in the United States of America are in the forefront in addressing homelessness and

providing about 60 percent of the emergency shelter beds for the homeless populace

in America (Shared Justice, 2017). In Nigeria, the Christian Health Association of

Nigeria (CHAN) whose operation cover the entire Nigeria through its 400

members/institutions comprising: 140 hospitals, 187 clinics delivering maternal

and primary health care, 23 rural health programmes and 4 leprosaria, provides

about 40% of health care in Nigeria, especially in rural areas (Chan Nigeria, n.d.).

In Sierra Leone’s development, FBOs have played a major part in the provision of

not only for basic education, but also higher education, water and health services.

About 75% of basic schools are owned by FBOs (Nishimuko, 2009). In South

Africa, Archbishop Desmond Tutu led worldwide condemnation of the appalled

36
apartheid regime and other injustices in southern Africa. In Zimbabwe the Christian

Churches played a key role in the independence struggle (Clarke & Jennings, 2008).

Since the advent of churches and other faith based organisations in Ghana at

various times, these institutions have contributed in various proportions to the

educational, health, cultural, economic, moral, social, spiritual and political

transformation of the people of Ghana. Many educational institutions such as St.

Augustine’s College, Wesley Girls High, and Adisadel College among others were

established by the Christian missions (Bob-Millar & Bob-Milliar, 2007). Amid the

Islamic missions, the Ahmadiyyas are particularly active in the health and

educational fields, running successful Ahmadiyya schools (Crook, 2005). World

Vision International-Ghana, is engaged in impacting the lives of children and

communities in Water, Sanitation and Hygiene (WASH), Education, Food Security

and Resilience and Health and Nutrition (World Vision International, Ghana,

2018).

In his 2020 budget statement to the Parliament of Ghana on 13th November 2019,

the finance minister, Ken Ofori-Atta had this to say about FBOs “Mr. Speaker,

Faith-Based Organisations (FBOs) are key partners of government in national

development. They significantly influence areas including education, health, social

justice and the preservation of morality and ethics. With access to nationwide

networks and a proven track record, FBOs are well positioned to inform policy

37
development and expedite the delivery of social infrastructure and services.

Successful discussions were held with the community of faith towards a

comprehensive social partnership framework to realise holistic governance and

carve out a values-based national identity” (Ministry of Finance, 2019, p. 76).

It is therefore vital that local government authorities including LEKMA should

consider partnering with FBOs, because such relationships often bring along with

it both real and virtual revenue to the MMDAs for local economic development.

2.6.2 Non-Governmental Organisation

According to online Collins Dictionary, a Non-Governmental Organisation (NGO)

is “a non-profit organisation that works independently of any government, typically

one whose aim is to address a political or social issue” (Collins Dictionary, n.d.).

The term non-governmental organisation (NGO) is very comprehensive and covers

many different types of organisations. They include global charities such as

OXFAM and Save the Children, research institutes, churches, community-based

organisations, lobby groups and professional associations (leverty, n.d.).

Conventionally, NGOs are value-based establishments that rely in whole or in part,

on charitable contributions and voluntary service.

The United Nations (U.N.) Department of Public Information (DPI) defines the

NGO as “a not-for profit, voluntary citizen’s group that is organized on a local,

38
national or international level to address issues in support of the public good. Task-

oriented and made up of people with a common interest, NGOs perform a variety

of services and humanitarian functions, bring citizen’s concerns to Governments,

monitor policy and program implementation, and encourage participation of civil

society stakeholders at the community level” (leverty, n.d.). Welch (1995, p. 44)

also defines NGOs as “intermediary organisations and arrangements that lie

between the primary units of society, individuals, family, clans, ethnic groups of

various kinds, village units – and the ruling collective institutions and agencies of

the society”.

Increasingly NGOs have become very influential in world affairs, and it is

estimated by the World Bank that over 15 percent of total overseas development

assistance is channeled through NGOs. Several of the largest and most significant

NGOs have connections or official associative status with intergovernmental

organisations (IGOs) such as the United Nations or the World Bank. An IGO, is an

institution made up of the governments of member states. IGOs usually have an

official, permanent structure with various organs to accomplish its tasks (leverty,

n.d.).

Two broad categories of NGOs exists: (1) operational NGOs, whose prime purpose

is the design and execution of development-related projects, and (2) advocacy

39
NGOs, whose main purpose is to defend or promote a specific cause and who seek

to influence the policies and practices of IGOs (leverty, n.d.).

FBOs in the broader sense are also seen as NGOs, however in this section we are

looking at non-religious NGOs. Non-religious NGOs have tendered to take

advantage of and inserted themselves into the void presumably created by the state

dysfunctionality; in some parts of the emerging world FBO appear to have

additionally fed on the popular search for spiritual stability amidst the sense of

displacement and contingency fostered by the rapid advance of modernity

(Obadare, 2007).

NGOs are involved in a numerous range of developmental activities such as

improvements in micro finance, health, education, agriculture, industrial sectors,

human rights, and gender and environmental issues (Lewis, 1998). International

non-governmental organisations (INGOs), are a powerful force in the provision of

aid, and important stakeholders within the international development architecture.

They are now providing more aid to developing nations than ever before, and the

budgets of particularly large INGOs have exceeded those of some Organisation for

Economic Co-operation and Development (OECD) donor countries (Hammad &

Morton, 2011). Eight INGOs (World Vision International, Oxfam International,

Save the Children International, Plan International, Médecins Sans Frontières,

CARE International, CARITAS International and ActionAid International) had a

40
joint revenue exceeding US$11.7 billion in 2011, up 40 percent since 2005

(Morton, 2013).

According to Nishimuko (2009) Plan Sierra Leone, an NGO operating in Sierra

Leone, has been working for education renewal in Sierra Leone and has supported

many government schools and government-assisted schools. Their activities

includes but not limited to: (1) the construction and rehabilitation of basic schools;

(2) providing school equipment; (3) training teachers through workshops, as some

are not trained and/or qualified; (4) providing distance learning for unqualified

teachers who cannot move out their town and (5) providing refresher courses for

qualified teachers.

Wide Approach [SWAp] initiatives, contend that poverty is a multi-dimensional

concept and needs the extensive initiatives to combat it. Development support

should ensure synergy and should consequently ensure that all significant donor

support are consistent with the overall development strategy of the country

concerned. This will thereby, lead to increase pro-poor impacts, inclusiveness and

quality of allocation of resources (Bonfiglioli, 2003). NGO and state/local

government relations are said to have positive benefits as they each depend on the

strengths of the other partner to counter their weaknesses (Hulme & Turner, 1997).

41
In Ghana, the section of Danish organisations working in the country includes but

not limited to IBIS and CARE, Danish Confederation of Trade Unions

Development Secretariat (LO/FTF), Ghana Friendship Groups and the Danish

Association of the Disabled – Youth Wing (DHF-UK). The Danish NGOs and their

partners have focus more on rural presence and contributed to broadening the

enabling environment for popular participation and democratic development in

target areas both in Ghana and Ethiopia (Ministry of Foreign Affairs of Denmark,

2009).

Ofei-Aboagye (2011) argues that in Ghana non-state actors such NGOs have

actively engaged extensively in programmes at the local level. Their activities

include relief work, basic services delivery and capacity building and increasingly,

advocacy and accountability related work. However, NGO assistances have not

automatically been integrated into the total assembly effort at poverty reduction and

economic development. Again, she observed that it appears that the assembly

members have a broader knowledge of NGO initiatives in the communities or the

localities than the heads of departments or technocrats. The information gaps can

be attributed to various reasons; firstly, the possibility is that assembly members

know more about NGOs than the technocrats because they live in the communities.

The second reason could be that of the weak state of record keeping and high

turnover of staff at the district level, this leaves gaps in official files and institutional

memories. Finally, NGOs do not always keep assemblies informed about what they

42
were or are doing, choosing to deal with the communities directly rather than

MMDAs (Ofei-Aboagye, 2011).

2.6.3 Naming Rights

Another revenue option that ought to be looked is that of naming rights of some

local facilities.

In this difficult economic environment many LGAs are forced to make deep budget

cuts to recover from unprecedented revenue shortfalls. Rather than letting these cuts

hurt schools, health service, municipal halls, and local stadiums, some government

officials are getting innovative, looking for new ways to bring in revenue (Kennedy,

Walter, & Cannon, 2012). One such technique is giving businesses the opportunity

to acquire naming rights, concessions and sponsorships on public property. This

awareness has spread rapidly across the nation, and today many New Jersey

municipalities are offering various advertising opportunities to businesses in

exchange for much needed financial support (Kennedy, Walter, & Cannon, 2012).

“In the private sector, naming rights are a financial transaction and form of

advertising whereby a corporation or other entity purchases the right to name a

facility or event, typically for a defined period of time” (Definitions, n.d.). Naming

rights of a prominent municipal facility is a sure way for indigenous businesses to

elevate their visibility in a very positive way. It is well acknowledge that the most

effective marketing campaigns are those that improve consumer experience,

43
enabling an emotional connection with the brand, which often translates into

increased consumer loyalty (Red Deer, n.d.).

According to Space Daily, in 2000 Pizza Hut sent the first advertising into outer

space with a logo painted on a Russian Proton-K rocket in a deal worth One Million

United States Dollars (Space Daily, 2000). In other development in 2001, New

Jersey became an abode to the first commercially sponsored public school facility

when Shoprite of Brooklawn donated $100,000 in exchange for naming rights on

the school gymnasium (Kennedy, Walter, & Cannon, 2012). According to Noel

Brinkerhoff and David Wallechinsky (2011) in Kennedy et.al (2012), schools have

permitted advertising on student report cards in return for $90,000 over three years

in Colorado. The advertising opportunities, as well as advertisements on the

bottoms of exams and school lunch menus, are generating interest because

advertisers see an opportunity to get a few seconds of a parent’s undivided

attention.

The City of Red Deer in Alberta, Canada, for example is pursuing sponsorship and

naming rights at a variety of municipal facilities. Across Canada, Municipalities are

increasingly turning to collaborative engagements with the private sector as a

means of mobilising alternative sources of non-tax revenue to assist in improving

civic facilities and services. The sponsored facilities that are still city facilities and

operated by The City of Red Deer (Red Deer, n.d.).

44
Facility naming rights aid companies rise above typical advertising clutter to

achieve constant engagement with their community. Most of the value coming in

the form of offsite advertising through word-of-mouth mentions. The facility and

the name of the corporate partner, gets countless free mentions on TV, websites,

newspapers, radio and social media when sharing information about sport,

recreational and cultural events (Red Deer, n.d.).

Erin Beaudoin (2015), argues that in the competitive marketplace, sustaining

relevance and visibility is a brand’s number one priority. Often, naming rights is

not necessarily about increasing return on investment (ROI), but prompting

consumers that a brand exists, which can transform into brand preference when

considering what product to purchase.

Sponsorship Today’s report in December 2012 listed some leading global countries

who had benefitted from naming rights, United States of America (USA) tops the

list with over 200 deals amounting to over US $400 million, followed by Germany,

Canada, United Kingdom, Australia, Japan, Sweden and South Africa occupying

the eighth position with 13 sponsorship deals worth US $10.64 million (Table 5).

It is worth noting that it was only South Africa, which appeared on the list from

Africa.

45
Table 1: Global sponsorship naming rights analysis by country
Country Number Total deal Average
of deals value ($m) deal value
($m)

USA 276 434.50 1.57

Germany 41 56.56 1.41
Canada 37 19.89 0.54
UK 36 71.56 1.99
Australia 26 29.70 1.14
Japan 19 33.03 1.74
Sweden 16 4.58 0.29
South Africa 13 10.64 0.82
Netherlands 10 4.79 0.48
New Zealand 8 3.84 0.48
Mexico 7 1.75 0.25
Norway 7 2.55 0.36
Switzerland 6 1.33 0.22
Finland 6 0.67 0.11
Italy 5 1.00 0.20
Ireland 4 8.19 2.05
Austria 4 1.66 0.42
France 4 5.19 1.30
Czech Republic 3 0.55 0.18
Brazil 3 17.70 5.90
Turkey 2 14.00 7.00
Estonia 2 0.50 0.25
Lithuania 2 0.28 0.14
Russia 2 7.49 3.75
Philippines 2 1.15 0.58
Ecuador 1 0.25 0.25
Chile 1 0.50 0.50
Slovakia 1 0.15 0.15
Spain 1 1.00 1.00
China 1 15.00 15.00
Fiji 1 0.16 0.16
Israel 1 0.30 0.30
Grand Total 548 750.45 1.37
Source: Sponsorship Today 2012

Again, the United States of America had about 58% in terms of the value of the

overall global sponsorship deal followed by the UK and Germany with 9% and 8%

respectively whilst South Africa, Ecuador, Israel etc. joined the others (see fig. 2).

46
Figure 2: Naming rights deals by overall value of deals by country (%)

Other
12%
Canada Brazil
3% 2%
USA
Australia 58%
4%
Japan
4%

Germany
8% UK
9%

Source: Sponsorship Today 2012

In 2014, the Ghana Football Association announced that First Capital Plus, a

Ghanaian bank had signed up as the naming right sponsor of the Premier League,

the five-year deal was worth US$10 million and First Capital Plus Bank was

awarded the title as headline sponsor of the league (Ghana Football Association,

2014).

2.6.4 Sister City Links

Sister cities, or twin towns, are agreements between some communities, towns,

cities, provinces or in some cases, countries all across the globe. For each case the

municipalities have come to an arrangement or partnership, some of which are

legally binding, where others are purely symbolic and social (Ziegler, 2017). Also

‘a sister city, county, or state relationship is a broad-based, long-term partnership

47
between two communities in two countries. A relationship is officially recognized

after the highest elected or appointed official from both communities sign off on an

agreement to become sister cities’ (Sister Cities International, n.d.).

The first system of local government international arrangement was town twinning.

Many European governments, after the Second World War, encouraged towns to

make formal links as part of efforts to bring about harmony and reconciliation

among countries that had been locked in combat, this brought about the first wave

of UK twinning links. The twinning of this era centred mostly on family exchanges

with a substantial cultural content and the first recorded twinning link was

established in 1920 between Keighley, West Yorkshire, and Poix du Nord in France

(Handley, 2006). Ziegler (2017), on the hand argues that the concept of sister city

partnership has been around for centuries and that the earliest known sister cities

were Paderborn, Germany and Le Mans, France, that came together way back in

836. In recent times it can be dated back to 1905, when Keighley in West Yorkshire,

England, partnered with both Suresnes and Puteaux in France, although this was

only made formally official in 1986.

Many cities have entered into more than one partnership globally, Vancouver in

Canada for example has “sistered” with Odessa (Ukraine), Yokohama (Japan),

Edinburgh (Scotland), Guangzhou (China) and Los Angeles (US). Vancouver’s

sister city links are supported by active community groups and City staff, who work

48
together to share information, promote educational exchange, and enhance

economic development (Ziegler, 2017).

An interesting event happened in February 2012 as a result of a sister city

arrangement between the Iowa city of Muscatine (USA) and the Chinese county of

Zhengding, the current president of China in 1985, as a young Xi Jinping stayed in

Muscatine as part of an agricultural student’s delegation to the USA. When Xi

returned to the United States in 2012 he insisted on visiting his old host family in

Muscatine (Jaffe, 2013). Also, the visit created a relationship that saw Iowa getting

a great soybean deal and China becoming a major consumer of Iowa’s agricultural

exports. Muscatine has also become a tourist site for Chinese officials and nationals

wanting to encounter “old friends” Xi as refers them (Whalen, 2018).

Mary Kane the president and Chief Executive Officer (CEO) of Sister Cities

International is quote in Adwar (2014) as saying "It’s a global world now and the

more relationships you have throughout the world the more productive and

prosperous a community can be, because trade is not just done at the federal level

anymore, trade can be done in Hot Springs, Arkansas or it can be done in Chicago

or San Francisco or Lakeland, Florida,”. Adwar (2014) shows how some cities

have benefitted from these relationships, for example a cultural links which

included Charleston, South Carolina’s cooperation with Spoleto (Italy), to host the

17-day Spoleto Festival USA. The famous performing arts fiesta which features

49
opera, dance, orchestra music, and jazz brings in US$30 million annually to the

Charleston area. Again, business links showed how a small engineering company

in Lakeland, Florida signed a $1.3 billion agreement to design a theme park for its

sister city in China. The deal will let the engineering company invest more in

Lakeland.

In Ghana, the Tema-Greenwich (UK) Sister City relationship had benefitted

students of Twedaase Primary School and the Manhean TMA Primary School, they

received thirty laptops, 25 system units of desktop computers and 60 boxes of books

(Ghana Web, 2015). In 2012 The Cape Coast Metropolitan Assembly (CCMA)

signed a Memorandum of Understanding (MoU) with the city of Bonn, Germany,

to consolidate a sister-city partnership between them. The deal was worth

€500,000.00 (Euros) (Sites, 2012). Also, a Tamale-Louisville relationship and also

with churches in Louisville and Western Kentucky awarded 200 students

scholarship. In 2009 Kentucky Country Day (KCD) initiated a 10-year commitment

for the provision of drinking water at Tamale schools, so far six water catchment

systems have been constructed (Sister City Louisville, 2019).

2.6.5 Private Sector – Corporate Social Responsibility

“Corporate social responsibility (CSR) is a self-regulating business model that

helps a company be socially accountable—to itself, its stakeholders, and the public.

By practicing corporate social responsibility, also called corporate citizenship,

50
companies can be conscious of the kind of impact they are having on all aspects of

society, including economic, social, and environmental” (Chen, 2020).

Social responsibility and ethical practices are important to an organisation’s

success. The 2015 Cone Communications/Ebiquity Global CSR study found that

an overwhelming 91% of global consumers expect businesses or corporate bodies

to operate responsibly to address social and environmental issues. Also 84% say

they seek out responsible products wherever possible (Collier, 2018).

United Nations Industrial Development Organisation (UNIDO) defines Corporate

Social Responsibility as a “management concept whereby companies integrate

social and environmental concerns in their business operations and interactions

with their stakeholders. CSR is generally understood as being the way through

which a company achieves a balance of economic, environmental and social

imperatives (“Triple-Bottom-Line- Approach”), while at the same time addressing

the expectations of shareholders and stakeholders” (UNIDO, n.d.).

Johnson & Johnson a global giant, as an example of their CSR have focused on

reducing their impact on the planet for three decades. Their initiatives range from

leveraging the power of the wind to providing safe water to communities around

the world such as India (Digital Marketing Institute, n.d.).

A Malaysian reality programme Bersamamu of TV3, which is focused on the life

reality of the poor, helpless and misfortune people in their survival and sponsored

51
by Syarikat Faiza Sendirian Berhad (SFSB) is an example of local enterprise-cum-

philanthropist who responds to government’s appeal to help impoverished

community to improve their livelihoods. It is a CSR programme aimed at

alleviating poverty. SFSB gets help from the local media company TV3 for

publicity and audience support. Every purchase of Faiza's Product, will entitle the

buyer to make a donation to Tabung Bersamamu TV3 (a fund of the broadcasting

agency). This relationship was also aimed at triggering other corporations to help

the nation in its effort to alleviate poverty and, hence, in developing communities.

Another CSR programme is in the area of data gathering for other public

organisation function. In the United States for example, Intel and IBM (examples

of mega ICT firms) supported under-staffed police units with information gathering

and processing by fixing cameras with video processing capabilities in areas where

there are high rates of crimes. Local communities were educated by Intel on how

they can use technology to prevent crime or at least to use it to detect who

committed the crime (CSR@Intel, 2009). This is an example of technology

companies implementing CSR initiatives that both benefit community and support

business objectives (Ismail, 2009).

Humphreys posits that, Institutional investors had committed more than US$3.6

trillion to social investing strategies globally and more than US$2.25 trillion in the

US alone (Humphreys, 2007).

52
In Ghana, the Ghana CSR Excellence Awards was instituted in the year 2011 to

honour organisations engaged in CSR and on 23rd September, 2016 the following

organisation MTN, Kosmos, Unilever, Guinness, Tigo, Vodafone, Airtel, PwC,

Samba Foods, Prudential Life, Odebrecht Ghana, Huawei Technologies, Databank,

Coconut Grove Hotel and Fidelity Bank made the winning list (Today, 2016).

MTN Ghana Foundation, funded the construction and furnishing of a 40-bed

capacity maternity block for the Tema General Hospital. The facility, is expected

to benefit over 6,000 women in Tema and its environs, it was funded at a cost of

GH¢5.5 million (African Financials, 2018). Again the organisation spent

GH¢854,000 on projects in three key areas (health, education and economic

empowerment) as its corporate social responsibility (CSR) projects for the first

quarter of 2014 (Issah, 2014).

2.6.6 Philanthropist

A philanthropist “is a person who gives money or gifts to charities, or helps needy

people in other ways. Famous examples include Andrew Carnegie and Bill &

Melinda Gates” (Vocabulary, n.d.).

Grady (2014) argues that “Philanthropy is literally "love of humanity.”

Philanthropy enhances what it is to be human through the process of giving and

receiving - private giving for the betterment of others. It gives to society in many

ways, and sometimes its contributions are making up for the failure of governments

53
or the marketplace” (Grady, 2014). Whereas several stakeholders are brought

increasingly into global development processes, philanthropy stands apart, despite

the scale, determination and potential of philanthropy’s contributions to

international development. Its resources are growing as a proportion of total

Official Development Assistance (ODA), and in 2011 philanthropic North-South

flows from Organisation for Economic Co-operation and Development’s

Development Assistance Committee donors alone, was at about US$59 billion.

Therefore philanthropy should not be seen principally as a “gap filler” for ODA.

Philanthropy should instead, and importantly, be seen as bringing a complementary

and beneficial set of new actors, approaches, and types of funding (Grady, 2014).

Globally, Bill Gates and Warren Buffett, cofounders of the Giving Pledge, are

leading the list of global givers with $35.8 billion and $35.1 billion, respectively,

in lifetime donations, George Soros has so far donated $32 billion all of the United

States of America. In India Kochouseph Chittilappilly has so donated $95 million,

including a gift of $79 million to his foundation and a donation of one of his kidneys

to a complete stranger, and Indian tech tycoon Azim Premji has moved his lifetime

giving to $21 billion. In Australia, Fortescue Metals founder Andrew Forrest and

his wife Nicola contributed about $600 million to their Minderoo Foundation.

South African billionaire Patrice Motsepe has donated over $500 million to projects

in Africa pertaining to health, farming, agro-business, infrastructure, and music.

Hedge fund manager Christopher Hohn’s of UK, lifetime giving is $4.5 billion,

54
Mexican telecom tycoon, Carlos Slim Helu has a lifetime giving of $4.2 billion

(Cam, 2019).

Aliko Dangote of Nigeria through his Dangote Foundation, which has an

endowment of about $1.25 billion, he has given more than $100 million over the

last 5 years in areas such as education, arts, and humanitarian relief. Nigeria's

Richest Woman Folorunsho Alakija in 2016 and 2017 together with her husband

have donated a total of $3.4 million to the building to the Ajayi Crowther

University, in Oyo, in April 2017 she donated to the University of Osun and has

started building a pediatric hospital for the same institution. Tanzanian billionaire

Mohammed “Mo” Dewji through his Dewji Foundation has spent more than $3

million in grants and other forms of funding for community service projects,

supporting schools, hospitals and water wells (Nsehe, 2019).

In Ghana, Osei Kwame Despite, the Chief Executive Officer (CEO) of Despite

Group of Companies, has constructed and handed over an ultramodern Children's

Block at the 37 Military Hospital, constructed Police station his hometown,

Wiamoase in the Ashanti Region and together with the CEO of Special Group of

Companies, Ernest Ofori-Sarpong in May 2018, commissioned a newly-

constructed Police Station at Tesano in Accra, to enhance police activities in the

area. The Gyan Foundation led a former Black Stars captain, Asamoah Gyan has

made a major contribution to the lives of the Suhum Ghana Blind Society, by way

55
of providing them with white canes, talking watches, and 80 bags of rice, also paid

for the entire society to register onto the National Health Insurance Scheme and in

2015, he personally presented a cheque of $15,000 to the Cardio Centre of the

Korle-Bu Teaching Hospital as part of his benevolent activities. The major single

project, embark on by the Foundation to date, is the construction of a $250,000

Astro Turf Pitch for Accra Academy School – his alma mater. Pastor Mensa Otabil,

Founder and Head Pastor of the International Central Gospel Church (ICGC) also

donated a Gh¢200,000 for the procurement of three Electroconvulsive therapy

(ECT) machines for three major Mental Health hospitals in the country

(GhanaWeb, 2019).

Grady (2014) argues that in the philanthropic area, individuals hardly plan their

donations by overlooking the macro level indicators and national statistics, and

they are not concerned with Partnership for Development Goals, but foundations’

priorities are set primarily by themes, which usually arise from the founders(s)’

vision of a good society and its building blocks, and whose desires are interpreted

by the existing leadership staff and governing board. Spending and what strategy

and approaches are used are hugely influence by living donors and their families.

2.7 Strategies to Attract These Options

Many types of State and Local government services around the globe are

underfunded, with recent special attention on physical capital, including bridges,

56
roads, public school buildings including higher education with its attended

equipment and facilities. Erosion of property and business operating tax bases, as

well as unwillingness to depend further on property as a tax base, has contributed

to the increasing reliance on sales taxes, income taxes, and user fees. However,

many are of the view that dependence on these non-property tax revenue bases in

many states and local governments is near the maximum. There may be a viable

alternative for raising revenue, especially to fund highly visible infrastructure

(Fisher & Wassmer, 2016).

Local government’s approach to enhance these options should be that of the city of

Leeuwarden, the capital of Friesland, a northern province of the Netherlands. Their

approach is based on building alliances with businesses and the diverse layers of

government. The City sees its role as working collaboratively with organisations,

creating new visions together, and inviting business to support that vision. They

have a “friends approach” to business partnership (Scott, 2016).

UNDP argues that FBOs and Religious leaders are part of nearly every community

on earth and that they not only make important contributions to development, but

add value to United Nations efforts in a number of ways. Though Faith actors are

diverse and can be significantly divergent priorities and viewpoints even within a

single faith tradition, it is imperative for local government and community service

providers, to understand the missions of these potential partners and their capacity

57
to deliver, and carefully assess the extent to which a common ground can be found

on the basis of shared values. It is therefore critical that local government staffs

assess the benefits and risks of potential relationships with FBOs and Religious

Leaders within their specific context before engaging or partnering with them

(UNDP, 2014).

2.8 Challenges and Constraints of Revenue Mobilisation

At a one-day workshop in 2007 on the drafting of a local government finance bill,

organized by the Ministry of Local Government, Rural Development and

Environment for stakeholders at Sunyani, Mr. Ignatius Baffour-Awuah, the then

Regional Minister for Brong Ahafo, noted that poor mobilisation of local revenue

has been a major problem facing district assemblies in the country and therefore

most assemblies could not undertake meaningful development without the District

Assembly Common Fund. He said "Most assemblies have inadequate revenue base

and no matter the modalities put in place they cannot collect enough revenue," and

even those with huge revenue base have not been able to improve local revenue

generation (GNA, 2007).

LEKMA also has its own revenue mobilisation constrains, speaking with some

officials of LEKMA, some of the revenue Mobilisation challenges facing the

Assembly are;

58
There is a knowledge gap as to other options to revenue Mobilisation and this thesis

seeks to fill this knowledge gap or add to the knowledge available. The results

arising from this work will be useful in identifying the other options of IGFs and

improve on what is already being done by LEKMA.

2.9 Chapter Conclusion

This chapter provided a historical overview of decentralisation in Ghana, benefits

and challenges of decentralization and the legal framework in Ghana. It also

reviewed literature on decentralisation as a concept in general with emphasis on

fiscal decentralisation. The literature outlined the roles and importance of other

revenue options such FBOs, NGOs, Naming Rights, Sister-City links, Private

Sector and Philanthropists play in society especially as providers of services in

health, education etc. They therefore complement local governments’ efforts in the

provision of developmental programmes and project to disadvantage communities.

The review also looked at some strategies for LG to attract these revenue options.

It concluded with challenges and constraints of revenue mobilisation system of

District Assemblies in Ghana. The next chapter gives an overview of the

methodology used for the study.

59
 CHAPTER THREE

RESEARCH METHODOLOGY

3.1 Introduction

This chapter will deal with the methodology used in conducting the research. It also

deals with how the data was gathered and analyzed the.

3.2 Study Area

LEKMA is part of the 29 MMDAs in the Greater Accra Region. It was formally

Ledzokuku-Krowor Municipal Assembly, however, in 2018 Krowor Municipal

Assembly was carved out and inaugurated on March 15 as part of the 38 new

MMDAs (Ghana District, 2018).

The total land area of LEKMA is estimated at 50 square kilometers. The

municipality is bounded to the south by the Gulf of Guinea (from the Kpeshie

Lagoon to the Sakumono Junction). It continues along the railway line through

Sakumono to the ‘on the run’ traffic light. It is bounded to the East by the Spintex

Road towards the Coca Cola Roundabout. This turns to the left and right by Johnson

Wax. To the north of the boundary is the Motorway through to the Tetteh Quarshie

Interchange and moves south along the boundaries of the Ashitey Akomfra

Electoral area and towards the estuary of the Kpeshie lagoon (see figure 3).

60
Figure 3: Map of LEKMA

Source: http://lekma.gov.gh/index.php/profile/

Gas constitute the dominant ethnic group in the Municipality follwed by the Ewe.

Other ethnic groups that can be found in the Municipality include Akans, Kasena,

Grusi, Nkonya, Busanga and many other tribes. The Municipality is faced with

limited arable land for food crop production due to urbanization. Most of the

farmers in the municipality are into animal production especially small ruminants

and poultry. The types of food animals being reared include sheep, goats, pigs,

cattle, and poultry (LEKMA, n.d.).

LEKMA is responsible for the Local Economic Development (LED) of the

municipality. Economic development means economic growth accompanied by

some other factors that ensure sustainability of growth and enhances level of overall

economic welfare resulting from growth. It is generally defined as the process of

creating wealth in a nation, state or local economy. The fundamental purpose of

61
economic development policy should be to increase productivity so as to bring

economic benefits to an area (Asante, 2011, p. 103).

LED is the process by which Local government, local businesses and other actors

join forces and resources to enter into new partnership agreements with each other

or other stakeholders to create new jobs and stimulate economic activity in

Municipalities, towns and villages (LEKMA, n.d.)

3.3 Research Design

A Qualitative research method was used for the study as the research design. A case

study approach was fitting for this type of work since it has the benefit of allowing

for an intensive collection of information needed to achieve the objectives of the

study. A case study is a research strategy and an empirical inquiry that investigates

a phenomenon within its real-life context. Case studies are based on an in-depth

investigation of a single individual, group or event to explore the causes of

underlying principles (PressAcademia, 2018). This method was chosen because of

the advantage of offering a rich source of qualitative in-depth information and

knowledge about the subject matter and might offer some insight on how to conduct

further research in the area as compared to other method. However there are some

limitations to this research method; they can be potentially inappropriate and

invasive, have limited external validity and therefore have low ecological validity.

Case study methods are very time consuming and have low dependability because

62
it is impossible to replicate, and could be subject to investigator bias instigated by

the researcher becoming attached to the participant (MyTutor, n.d.).

3.4 Population Description

The population for the study was conducted in the Ledzokuku Municipality

Assembly, one of the new Municipalities in the Greater Accra Region Ghana. The

study was directed towards the categories of staff that are directly involved in

revenue mobilisation, management and evaluation of the Assembly such as

Management staff of the District Planning Committee Unit (DPCU), revenue

collectors etc. These personnel are directly and indirectly involved in the operations

of revenue mobilisation, management, monitoring and evaluation. Ledzokuku

Municipality

3.5 Sampling and Sampling Technique

The major sampling technique used in this study were Purposive Sampling, a non-

probability sample method. This type of sampling enables the researcher to use his

or her discretion to select the people that are presented or are available that best

meet his or her objectives, and also enables the researcher to reach the target groups

quickly (Research Methodology, n.d.). The purposive sampling was chosen to

enable the researcher gain an insight into the revenue mobilisation process of the

Assembly.

63
In-depth interviews and review of relevant financial documents of the Assembly

was conducted. In all, five officials of LEKMA were interviewed, they are; the

Municipal Finance Officer, an accounts official, a revenue collection staff, planning

unit officer and the social welfare officer in charge of NGOs.

3.6 Sources of Data

Before the administration of the questionnaires, the Metropolitan Coordinating

Director (MCD) was contacted for permission to have access to data and the

relevant staffs.

A mixture of instruments were used to gather data from primary and secondary

source. The following data collection methods were used;

3.6.1 Interviews

Interviews were conducted with personnel in charge of revenue mobilisation,

Accounting and Budgeting Departments, Planning Units and Social welfare

Department, both Structured and unstructured questions were administered. The

interview was conducted to enable the researcher have an in-depth understanding

of their operations and also to provide clarity to any question in the questionnaire

that was deemed unclear or ambiguous.

64
3.6.2 Questionnaire

The researcher used both open and close ended questionnaire. The questionnaire

method was used to allow respondent fill the form at her or his own convenient

time, so as to enable respondent to have enough time to provide the needed

information.

3.6 Data Analysis

The work employed qualitative content analysis to generate meaning from the data

generated from the investigations. According Patton (2002), qualitative content

analysis is intended at interpreting text data by recognising the important themes

and patterns through the researcher’s careful examination and constant comparison.

The qualitative content analysis technique was chosen and applied through these

three approaches; data description, data analysis and data interpretation.

3.7 Chapter Conclusion

This chapter provided the details of the research methods. The research was carried

out in the Ledzokuku of the Greater Accra Region as a case study. It embraced the

interpretive research paradigm to support the study. The respondents were mainly

officials of the Assembly. Data was collected using in-depth interviews and open

ended questionnaires which were later categorized into themes in relation to the

objectives of the study, analyzed and presented in the next chapter of the study.

65
 CHAPTER FOUR
Data Presentation and Analysis/Discussions

4.1 Introduction

This research work investigated the Revenue Mobilisation Options for Local

Government Administration in Ghana: The Case of Ledzokuku Municipal

Assembly (LEKMA). In doing this, the following objectives were drawn to guide

the work. Firstly, the study sought to identify the existing revenue programs and

challenges. Secondly, identify other revenue options available to LEKMA. Thirdly,

the study examined the main challenges to the adoption of other revenue options

and lastly examine if there is any strategy adopted by the Ledzokuku Municipal

Assembly to ensure that other options for revenue are being looked at.

The qualitative data collected were analyzed under three major headings with

subsequent subheadings according to the ways in which the data instruments were

designed.

4.2 Background of Respondents

All the respondents were personnel from the Municipality in charge of Revenue

Mobilisation, Accounting and Budgeting Departments, Planning Units and Social

welfare Department who have worked in the Municipality between two to ten years.

The researcher was first referred to the head of the Accounts department (Municipal

Finance Officer) by the District Coordinating Director and almost all the questions

66
were answered by the department and the revenue unit with the exception of

questions concerning NGOs which were answered by the Social Welfare and

Planning Units.

4.3 Existing Revenue Programmes and Challenges

According to the Local Government Act, which establishes and regulates the

activities of the Metropolitan, Municipals and District Assemblies (MMDAs), the

various Assemblies have been authorized to raise revenue from local sources to

fund developmental projects in their areas of jurisdiction. Conventionally, the

MMDAs have some sources of revenue that are stated in the Local Government

Act. These sources include, raising revenue through the collection of various Tolls,

Property Rates, Licenses and Permits etc. The researcher, in investigating the

exiting revenue sources of the LEKMA sought to discover how the respondent rated

the effectiveness of the municipality’s revenue Mobilisation mechanism. To the

respondent, revenue Mobilisation efforts were satisfactory and also not

cumbersome.

4.3.1 The Use Of Revenue Management Software

When asked whether the municipality uses any electronic revenue software for

revenue Mobilisation, the respondent said work was in progress in installing one.

The Government of Ghana (2014) document on IGF guidelines and strategy

67
stressed that the lack of electronic software and databases in IGF mobilisation as

one of the reasons for low internal revenue Mobilisation at the local level in Ghana.

One type of electronic database system that was developed for the purpose of aiding

in revenue Mobilisation was the Land Use Planning and Management Information

System (LUPMIS). LUPMIS is an electronic system that helps MMDAs officials

to use their databases of ratepayers and businesses more effectively in mobilising

revenues using digital maps. (Dzansi, et al., 2018). The assembly does not have a

complete database of the number of registered in the municipality, however

compilation work is ongoing to enable the municipality ascertain the total number

businesses operating in the jurisdiction. This will help boost the IGF of the

assembly because from the research it came out that business operating permit

contributes about 25% to the assembly’s IGF.

4.3.2 Property Rate

Settlement in assembly is categorized broadly under three main zones, namely First

Class, Second Class ‘A, Second Class ‘B’ and Third Class based. The Revenue

collectors are able to mobilize some revenue within the first and second class areas

because settlements patterns are well defined there is easy accessibility; houses are

numbered, streets are named etc.

The Local Governance Act, 2016 section 146 (8 to 10), sets the legal grounds for

the valuing property and imposition of property tax, it states “(8) The Minister shall

68
in consultation with the Minister responsible for valuation cause to be determined

by the Lands Commission or by a valuer appointed by the Lands Commission, the

rateable value1 of premises and may cause a valuation list to be prepared for each

district. (9) The rateable value of premises shall be the replacement cost of the

buildings, structures and other structural development that comprises the premises

after the deduction of the amount it would cost at the time of valuation to restore

the premises to a condition in which they would be as serviceable as they were

when new. (10) The rateable value shall not be (a) more than fifty per cent of the

replacement cost for the premises that are owner-occupied; and Act 936 Local

Governance Act, 2016 (b) not be less than seventy-five per cent of the replacement

cost in any other case.”

The various rate impost for the various categories of property in LEKMA for the

year 2019 are as seen in table 6. At the time of investigations the 2020 rate impost

had not been approved.

Table 2: Rate Impost by LEKMA for 2019

RATE IMPOST

CLASS Residential Commercial Industrial Industrial Mixed

Office Use

1st 0.0024 0.0150 0.0090 0.0100 0.0050

1
This is a technical word that is used in Local Government Act, to depict the value given to all
commercial and non-commercial properties by the State or the Assemble, and it is used to access
the amount business and property owners must pay.

69
 2nd A 0.0020 0.0055 0.0090 0.0100 0.0040

2nd B 0.0018 0.0055 0.0090 0.0100 0.0040

3rd 0.0014 0.0050 0.0090 0.0100 0.0030

Source: LEKMA 2020

The rate impost happens to be the tax rate, the researcher was told that as matter of

practice it usually given or expressed in decimals. The property rate is the product

of rate impost by ratable value (Rate Impost X Ratable Value = Property Rate). For

example if the value of a property in a third class zone is accessed to be GHS

100,000.00 (One hundred thousand Ghana Cedis), then the property due will be

0.0014 X GHS 100, 000.00 = GHS 140.00 for the year in question. However there

is usually a minimum charge set by the Assembly, this is applied when the product

of rate impost and ratable Value falls below the minimum charge.

Results from investigations at the municipality showed that property rate and

building permits constitutes 30% and 25% of IGF respectively making a total of

55%. However, it was seen that there was no electronic database of properties in

the municipalities, therefore the exact total number of properties that falls within

the various categories are not known, though data collection is going, hence under

collection. The area hosts notable residential estates like Regimmauel Grey and

Manet estates, these estates or settlements would easily fall into the first and

secondly class. The rate chargeable as per last year (2019) for the various categories

are;

70
The situation above confirms what Dzansi, et al., (2018) posited, that Ghana is one

of the most developed and stable democracies in Sub-Saharan Africa but as with

other developing countries, Ghana’s tax collection capacity remains inadequately

low. This inadequacy of tax collection capacity is more apparent in local

governments, which collect a negligible fraction of local income in taxes.

4.3.3 Revenue mobilisation challenges in the Municipality

LEKMA also has its own revenue mobilisation constrains, from investigations at

the assembly some of the revenue Mobilisation challenges facing the Assembly are;

A. Inadequate staff and logistics; the lack of the requisite staff and logistics in

the revenue unit is seriously impeding revenue Mobilisation in the

municipalities. The unit is under staffed and at the time of visit to

assembly’s office the researcher observed that the unit hires private

commercial bus (popularly known in Ghana as Trotro) for their revenue

Mobilisation activities.

B. Discrepancies in property valuation; one of the major challenge facing the

Municipality was the previously properties were captured and valued by

Land Valuation Commission. Drones were used to capture properties then

valued, it turn out that if a building had an L-shape or square shape design,

were valued as two or four separate buildings respectively, or if their toilets

and baths are separated from the main building, it were deemed as separate

properties, hence two or more different bills were sent to one property

71
 owner this created a lot of uproar in the collection of the said taxes. In some

few cases especially, where different family members had put up different

buildings on the same piece of land, they prepared to receive different bills

rather than one, since its allocation to the various property owners was a bit

problematic.

C. Boundary disputes; there appears to be no clear-cut boundary between

LEKMA on one hand and Krowor Municipal and La Dade-Kotopon

Municipal (LADMA) Assemblies on the other hand. Currently there is a

tussle between LEKMA and LADMA with regards to who has the right to

collect rates and taxes from the management of Accra Mall, both

municipalities are claiming that the mall falls within their jurisdiction.

Again the placement of the Dominion University owned by Action Chapel

International has become a jurisdiction issue between LEKMA and Krowor

Municipality. The researcher was informed at the time of investigation that

the two that issues have gone for an arbitration before the Regional

Coordinating Council (RCC).

D. Unreliable data; the Assembly does not have records of all businesses

especially the small scale ones, making it difficult to fully collect rate by

way of issuing business operating permit. Similarly there is no up to date

data on the number of properties and their various classification within the

municipalities. In some cases there are difficulties in knowing the property

owners, especially where they are being occupied by tenants who refuse to

72
 give up the names of their landlords. Work however is progress to have an

electronic database of all businesses and properties in the assembly.

E. Under declaration of taxes by business owners with the connivance of tax

collectors; the problem of over-invoicing and under-invoicing in the

collection of rates.

F. Under declaration of taxes received by tax collectors especially in the area

of market and lorry park tolls.

G. Small scale business who refuse to pay their rates on the excuse that they

are not making enough sales.

H. Verbal assaults; revenue collectors are sometimes verbally assaulted by

traders making difficult to go to them for revenue collection.

I. Acquisition of land for revenue generating projects is also a challenge, the

municipality does not have lands and those available are going through

litigations.

4.4 Other Revenue Options

When asked, whether the Assembly has any other potential revenue source/s in

mind apart from the traditional sources, the respondent said the Assembly was in

the process of refurbishing their library area which they hope to rent out the grounds

for programmes or events and thereby receive some revenue.

The options that were investigated was how the assembly was partnering with non-

state actors such as faith-based organisations (FBOs), non-governmental

73
organisations (NGOs) and international development agencies, naming rights,

Sister-City relationships/links, private sector’s Corporate Social Responsibilities

(CSR) and philanthropist.

4.4.1 Faith-Based Organisations (FBOs)

The total number of FBOs in the Assembly is not known since the Assemble does

not have a database on, as usual the researcher was informed that work is in progress

in compiling the list. It remains a puzzle as to when the compilation would be

completed.

It was also revealed that, there is no developmental programme or project being

carried out in the Municipality in partnership with any FBO. Asked why the

Assembly is not engaging the FBOs, the response was that there is no policy

direction towards that and also lack of political will to take decisions on it.

This means the Assembly is losing the benefits of the influence of FBOs in areas

including education, health, social justice and the preservation of morality and

ethics, their access to nationwide and international networks. Also FBOs are well

positioned to inform policy development and expedite the delivery of social

infrastructure and services as posited in the 2020 budget statement of Republic of

Ghana (Ministry of Finance, 2019). Again as West (2008) argued that Faith-based

programs have numerous advantages comprising of access to volunteers, access to

74
financial and other types of resources resident within and outside of the members

of the congregation, and a status as honest and working for the public good.

The question is, is the Municipality’s position in dealing or partnering with FBOs

is that posited by Clarke & Jennings (2008) in literature that for most part of the

twentieth century, the response from social scientists was that faith and religion

were progressively becoming irrelevant and because of such analyses, the donor

community equally failed to see faith groups as partners in development? The

Assembly should not fail to see FBOs as developmental partners.

Some of these FBOs are very visible in the area, notably Action Chapel

International, Church of Pentecost, Methodist Church, Catholic Church,

International Central Gospel Church, the Muslim community etc.

4.4.2 Non-Governmental Organisation

The Social Welfare department of LEKMA which they do not share the same

premises with the Assembly, is in charge of registering the NGOs in the Assembly.

The total number of registered of NGOs in the Municipality is Nineteen (19). They

are involve in social activities organisation, youth, women and people with

disabilities empowerment and education of children. Amongst them are Dream

Africa Care Foundation engaged in children, youth and women empowerment;

Africa Youth Initiative Centre engaged in youth empowerment; The Children

Heart’s Foundation sponsoring heart surgery of children; Women In Law and

75
Development in Africa (WILDAF) helping vulnerable women with legal issues and

New Vision for Disabilities engage in the empowerment of people with disabilities

(PWD).

When asked whether the Assembly is partnering with any of the NGOs for any

developmental project, the researcher was referred to the Planning Unit of the

Assembly as the department responsible for engaging NGOs, by Social Welfare

department. Interestingly when the researcher enquired from the Planning Unit

whether there is any partnership between the Assembly and any NGO, the

researcher was referred back to the Social Welfare department as the department in

charge of registering the NGOs. However the key informant at the Planning Units

informed the researcher that they only participate in programme that they are

invited by NGOs, when probed further whether the Units and any NGOs have

partnered to prosecute any project in the past five (5) years the answer was no

neither has the Assembly approached any NGO for any joint project.

Thus confirming what said in literature by Ofei-Aboagye, (2011), she opined that

in Ghana non-state actors such NGOs have actively engaged extensively in

programmes at the local level. Their activities include relief work, basic services

delivery and capacity building and increasingly, advocacy and accountability

related work. However, NGO assistances have not automatically been integrated

into the total Assembly effort at poverty reduction and economic development.

76
NG0s do not always keep assemblies informed about what they were or are doing,

choosing to deal with the communities directly rather than MMDAs. Enquired as

to why the Assembly is not engaging the NGOs, the response was that there is no

policy direction towards that and also lack of political will to take decisions on it.

Since NGOs control much resources, it stands to reason that LEKMA for not

partnering with NGOs in the jurisdiction is losing some form of revenue sources or

options for the economic empowerment and development of the locality.

4.4.3 Naming Rights

“In the private sector, naming rights are a financial transaction and form of

advertising whereby a corporation or other entity purchases the right to name a

facility or event, typically for a defined period of time” (Definitions, n.d.).

The investigations revealed to the researcher that the Assembly does not have any

naming rights policy and as has not giving any individual or organisation any right

to name a facility or event. The reasons for not having this in place is lack of

political will to take decisions on it and there is no policy direction towards that.

According to Kennedy et.al. (2012), some government officials or LGA are getting

innovative, looking for new ways to bring in revenue. One such technique is giving

businesses the opportunity to acquire naming rights, concessions and sponsorships

on public property, this because the difficult economic environment is forcing many

LGAs to make deep budget cuts to recover from unprecedented revenue shortfalls

77
and rather than letting these cuts hurt schools, health service, municipal halls, and

local stadiums they have taking this approach. Globally, looking how other nations

and states are pursuing this strategy for example as argued by Red Deer (n.d.) in

literature, that across Canada, Municipalities are pursuing sponsorship and naming

rights at a variety of municipal facilities and that they are increasingly turning to

collaborative engagements with the private sector as a means of mobilising

alternative sources of non-tax revenue to assist in improving civic facilities and

services, it behooves on LEKMA to be innovative in their revenue generation.

Naming rights deals are not alien to the Ghanaian economy, as shown from

literature, in 2014 the Ghana Football Association announced that First Capital

Plus, a Ghanaian bank had signed up as the naming right sponsor of the Premier

League, the five-year deal was worth US$10 million and First Capital Plus Bank

was awarded the title as headline sponsor of the league (Ghana Football

Association, 2014).

From literature, there is a lot to be gained from this policy but as there is no political

will or direction on this policy, LEKMA may be losing out on potential revenue

alternative (see table 1).

4.4.4 Sister City Links

From literature ‘a sister city, county, or state relationship is a broad-based, long-

term partnership between two communities in two countries. A relationship is

78
officially recognized after the highest elected or appointed official from both

communities sign off on an agreement to become sister cities’ (Sister Cities

International, n.d.).

On the question of any sister-city (twin city) links or relationship with any city, the

response was in the negative. The Municipality does not have any twin-city

relationship with any city or town and obviously neither do they have any ongoing

project as a result such links. The common reason of lack of policy direction and

political will was adduced.

Whilst many cities have entered into more than one partnership globally, for

example Vancouver in Canada for has “sistered” with Odessa (Ukraine),

Yokohama (Japan), Edinburgh (Scotland), Guangzhou (China) and Los Angeles

(US) as posited by Ziegler (2017), LEKMA does not have one relationship.

The partnering with other states, cities, town etc. is not a new thing in Ghana’s local

governance, as said by Kenya (2011), one of the duties of National Association of

Local Authorities of Ghana (NALAG) is the Facilitation of city-city links, he

argued that international experiences and funding systems also play important roles

in enhancing the efficiency of Local Governments (LGs) and that LGAs are better

placed strategically to facilitate linkages between other LGs through their

counterpart LGA in other countries. The sister-city relationships also provide

opportunity for peer learning in the area of revenue Mobilisation. Which means that

79
LEKMA is not missing funding but also international networks and experience.

Again as was said earlier in literature, that there are some Local Governments in

Ghana which have benefited from such relationships, examples are the Tema-

Greenwich (UK) Sister City relationship that benefitted students of Twedaase

Primary School and the Manhean TMA Primary School where thirty laptops, 25

system units of desktop computers and 60 boxes of books were received, the Cape

Coast Metropolitan Assembly (CCMA) signing a Memorandum of Understanding

(MoU) in 2012 with the city of Bonn, Germany, to consolidate a sister-city

partnership between them, the amount involved was worth €500,000.00 (Euros),

the Tamale-Louisville relationship and also with churches in Louisville and

Western Kentucky awarding 200 students scholarship and in 2009 Kentucky

Country Day (KCD) initiating a 10-year commitment for the provision of drinking

water at Tamale schools, these show how LGs can improve their capacity building

and local economic development when they engage in such relationship.

4.4.5 Corporate Social Responsibility (CSR)

As defined by UNIDO, Corporate Social Responsibility is a “management concept

whereby companies integrate social and environmental concerns in their business

operations and interactions with their stakeholders”.

Another revenue option the researcher sought to find out was that of Corporate

Social Responsibility and whether there was any private enterprise or company

undertaking any project or programme as a form of CSR in the Municipality, it out

80
that there is no ongoing project or programme being done as CSR in the Locality

as far the Assembly is concern. There is no conscious policy, political will or

strategy to engage the private sector, in spite of the huge number of commercial

entities operating in the locality, such commercial banks, manufacturing companies

(eg. Miniplast ltd and DBS Industry), restaurants, shopping malls etc. These

industries could help a lot in economic and social development of the locality. As

Humphreys (2007) posits that Institutional investors had committed more than $3.6

trillion to social investing strategies globally and more than $2.25 trillion in the US

alone, this means that LEKMA is losing a portion of this $3.6 trillion. Revenue

option from CSR project/s in the area of roads, education, health etc. could even be

more than revenue collected from these companies as business operating permit.

The narrative of just seeing them as regular annual property/business operating

source of tax income must change, the paradigm must be shifted to see them as

development partners and just a conduit.

4.4.6 Philanthropists

The last revenue option the researcher investigated was the revenue option from

philanthropist.

A philanthropist “is a person who gives money or gifts to charities, or helps needy

people in other ways. Famous examples include Andrew Carnegie and Bill &

Melinda Gates” (Vocabulary, n.d.).

81
The researcher sought to find out whether there was any philanthropist undertaking

any project in collaboration with the Assembly but the respondent reported that

there was none. Again the investigator wanted to know whether the Municipality

has done any form community mapping to find out potential philanthropist since

places like Regiemmanuel and Manet Estates have important personality in the

society residing there, the respondent answered in the negative.

This means that the Municipality is not recognising or taking advantage of its

human resources or assets and therefore losing their experiences and their external

and internal contacts.

As it has been with the other revenue options, there is no policy direction and lack

of political will.

4.5 Identify any strategy adopted by the LEKMA to ensure that

other options for revenue are being looked at.

The last objective of the study was to find out whether there is a strategy or

strategies for attracting the other revenue moblisation programmes in Ledzokuku

Municipal Assembly. This was done by investigating the strategy being used to

attract each option, but as it turn out, there was no strategy to attract or secure any

of these sources of resources to the Assembly because there is no policy direction

at the highest level of the Municipality neither is there a political will to push such

an agenda.

82
4.6 Chapter Conclusion

This chapter discussed the actual findings of the revenue generation processes and

other revenue programmes of the LEKMA. The findings were analyzed on three

main themes: the existing revenue programmes and challenges; other revenue

options and identify any strategy adopted by LEKMA to ensure that other options

for revenue are being looked at. The Assembly has mainly depended on property

rate, business operating permit and building permits as it source of internally

generated funds. However, there is a lack of electronic software and databases in

IGF mobilisation which happens to be one of the reasons for low internal revenue

mobilisation at the Municipality. To mitigate these challenges however, there is the

need to speed up the process of digitisation of the Assembly’s database, get

requisite logistics and staff and the education of all stakeholders on revenue issues.

It was clear from the analysis that the Assembly has not engaged the other revenue

option programmes due to lack of political will and policy direction and therefore

there is no strategy in place.

A summary of the thesis, conclusion and recommendation derived from the analysis

of the study are provided in the next chapter.

83
 CHAPTER FIVE
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

5.1 Introduction

Summary of major findings of the study, conclusion and recommendations of the

study are presented in this chapter.

The study investigated the revenue options mobilisation on development in the

Ledzokuku Municipal Assembly of the Greater Accra Region. The research set out

to achieve the following objectives. In first place, to identify the existing revenue

programs and challenges. Secondly, the study examined the other revenue options

available to LEKMA. Thirdly, to identify the main challenges to the adoption of

other revenue options. Lastly, examine if there is any strategy adopted by the

Ledzokuku Municipal Assembly to ensure that other options for revenue are being

looked at.

5.2 Summary of Research

This study was about Revenue Mobilisation Options for Local Government

Administration in Ghana: The Case of Ledzokuku Municipal Assembly (LEKMA).

The study is summarized below;

Firstly, was the review of historical overview of decentralisation in Ghana, from

the Local Administration (Amendment) Decree, 1974, NRCD 258 through the 1988

legislative instrument that was enacted by the Provisional National Defense

84
Council (PNDC) government (L11378) to the 1992 Constitution. The objectives of

the study included; the 1) the identification of the existing revenue programs of

LEKMA and their associated challenges, 2) the identification of other revenue

options available to LEKMA, 3) the identification of the main challenges to the

adoption of other revenue options, and 4) the examination of any strategy or

strategies adopted by the Ledzokuku Municipal Assembly to ensure that other

options for revenue are being looked at. The study was limited by generalisability

and lack of context dynamism.

Secondly, the literature reviewed the benefits and challenges of decentralization

and the legal framework of decentralisation in Ghana was done. It also reviewed

literature on decentralisation as a concept in general with emphasis on fiscal

decentralisation. The literature outlined the roles and importance of other revenue

options such FBOs, NGOs, Naming Rights, Sister-City links, Private Sector and

Philanthropists play in society especially as providers of services in health,

education etc.

Thirdly, the research was carried out in the Ledzokuku Municipality of the Greater

Accra Region as a case study. It embraced the interpretive research paradigm to

support the study. The respondents were mainly officials of the Assembly and data

was collected by using in-depth interviews and open ended questionnaires which

were later categorized into themes in relation to the objectives of the study.

85
Lastly, the study discussed the actual findings of the revenue generation processes

and other revenue programmes of the LEKMA. The findings were analyzed on

three main themes: the existing revenue programmes and challenges, other revenue

options and identification of any strategy or strategies adopted by LEKMA to

ensure that other options for revenue are being looked at. The Assembly has mainly

depended on property rate, business operating permit and building permits as it

source of internally generated funds. It was clear from the analysis that the

Assembly has not engaged the other revenue option programmes due to lack of

political will and policy direction and therefore there is no strategy in place.

5.3 Conclusion

This study sought to assess the revenue mobilisation options for Local Government

Administration in Ghana using Ledzokuku Municipal Assembly as a case study

towards the local economic and infrastructure development. From the analysis of

the responses to the research conducted, the researcher can conclude that;

1. The Assembly has mainly depended on property rate, business operating

permit and building permits as it source of internally generated funds.

2. There are several revenue mobilisation constraints facing the District, such

as the lack of electronic software and databases on the number of property

and business owners, inadequate staff and logistics etc. which must be

urgently dealt with to enhance effective revenue mobilisation.

86
 3. The Assembly hopes to receive revenue from its library complex upon

completion of refurbishment works.

4. It was clear from the analysis that the Assembly has not engaged the other

revenue option programmes.

5. Due to lack of political will and policy direction, there is no strategy in

place to engage the other revenue option programmes.

5.4 Recommendations

The following recommendations are grounded on the findings of the study in order

to encourage the pursuance of strategy or strategies to attract nontraditional revenue

generation sources in the Municipal Assembly. The researcher is of the view that

these recommendations will help to lessen some the challenges facing the

generation of revenue in the Assemblies for the needed social and economic

developments.

The recommendations below have been were categorized into three parts, these are

the recommendations to the Municipality Assembly as whole, to the Municipal

Chief Executive and to Academia.

5.4.1 Recommendations to the Municipality

Following the findings of this study, the under listed recommendations have be

proposed for practice.

87
 A. That the Assembly should recruit more requisite staff and train them to

collect revenue for the Assembly. Again, the staffs of the revenue unit must

be provided with all the necessary logistics to enhance effective revenue

mobilisation in the Municipalities.

B. There should be a coordinated approach between the Social Welfare

department and the Planning Units of the Municipality in engaging the

various NGOs in the Assembly for local economic development of the area.

C. All effort should be marshalled in getting all the sources of electronic

revenue databases up and running for effective and efficient revenue

mobilisation.

D. The Assembly should communicate to the residence on all the

developmental projects that the Assembly is embarking on, this could be

done through frequent citizen engagements through forums, information

vans, town hall meetings and various forms of citizen and stakeholder

engagement tools which have proven to be one of the important ways to

solicit support of citizens towards the successful implementation of local

government programmes and policies.

E. The Assembly could seek the assistance of NALAG in seeking and securing

a sister-city links or relationship.

5.4.2 Recommendation to the Municipal Chief Executive

The Municipal Chief Executives are the political heads of the all Assemblies and

therefore are responsible for the day-to-day performance of the executive and

88
administrative functions of the District Assembly as per the Local Government Act

2016 Act 936. The reasons given by respondent for not engaging or securing the

other revenue options are lack of political will and policy direction, which the

investigator believes it lies mainly in the domain of the Chief Executive.

Charities Aid Foundation (2017) argues that the position of a Mayor or a Chief

Executive as identifiable figurehead of a city or an assembly brings with it an

enormous amount of soft power and recommend the following steps to be taken by

Chief Executives:

 Convening stakeholders: Mayors/Chief Executives should play a significant

role in using their office to bring together public sector bodies, companies,

charities, and local philanthropists to identify and discuss shared goals.

 Appointing a philanthropy liaison or strategic partnerships officer: This

officer should have the responsibility of developing and maintaining

relationships with the donors, FBOs and charity communities as well as

coordinating opportunities for partnerships for the Assembly.

 Publishing a philanthropy strategy: This would list the narrative and

specifics of the approach the Chief Executives and their office are going to

take to developing civic philanthropy.

 Again, the Chief Executive or her representative should endeavor to attend

the annual Ghana CSR Excellence Awards for the purposes of networking

and in bringing development in the locality.

89
5.4.3 Recommendation to the Academia

The researcher main focus was to find out whether LEKMA was exploring other

revenue options, other case studies can also be explored with different methodology

in order to validate the findings of this study or a work can be done on why the

FBOs, NGOs, Firms and Philanthropist in the Municipalities are not engaging the

Assembly.

90
References

Adwar, C. (2014, May 8). Business Insider. Retrieved from Business Insider Web site:
https://www.businessinsider.com/why-sister-cities-matter-more-than-you-
think-2014-5?IR=T

African Financials. (2018, July 21). African Financials. Retrieved March 12, 2020, from
African Financials Web site: https://africanfinancials.com/very-good-csr-by-mtn-
ghana/

Ahwoi, K. (2011). Overview of Local Government System in Ghana: Prospects and

Challenges. In M. Alam, R. Koranteng, M. Alam, & R. Koranteng (Eds.),
Decentralisation in Ghana (pp. 38-48). London: Commonwealth Secretariat.

Akudugu, J. A. (2013). Local Government Revenue Mobilisation and Management: the

case of Asante Akim South District Assembly, Ghana. Journal of Public
Administration and Governance, 3(2), 24. Retrieved March 11, 2019, from
https://www.researchgate.net/publication/258641925

Alam, M. (2011). DECENTRALISATION IN GHANA. (M. Alam, & R. Koranteng, Eds.)

London, United Kingdom: Commonwealth Secretariat.

Asante, E. (2011). Fostering Local Economic Development. In M. Alam, & R. Koranteng

(Eds.), Decentralisation in Ghana (p. 103). London, United Kingdom:
Commonwealth Secretariat.

Beaudoin, E. (2015, August 28). Bonham Wills. Retrieved October 15, 2019, from
Bonham Wills web site: http://www.bonhamwills.com/blog/2015/8/28/the-
benefits-to-corporate-naming-rights-sponsorship

Besley, T., & Persson, T. (2014). Why Do Developing Countries Tax So Little? Journal of
Economic Perspectives, 28(4):99–120.

Boachie-Danquah, N. (2011). DECENTRALISATION IN GHANA ; Finance and Revenue

Sources for Local Government: The Role of the District Assembly. (M. Alam, & R.
Koranteng, Eds.) London, United Kingdom: Commonwealth Secretariat.

Boachie-Danquah, N. (2011). Reducing Corruption at Local Government Level in Ghana.

In M. Alam, & R. Koranteng (Eds.), Decentralisation in Ghana (pp. 111-125).
London: Commonwealth Secretariat.

Bob-Millar, G. M., & Bob-Milliar, G. K. (2007, February 28). GhanaWeb. Retrieved

October 18, 2019, from GhanaWeb Web site:
https://www.ghanaweb.com/GhanaHomePage/features/Christianity-In-The-
Ghanaian-State-In-The-Past-Fifty-Years-119921

Bonfiglioli, A. M. (2003). Empowering the poor: Local governance for poverty reduction.
United Nations Publications.

91
Cam, D. (2019, March 28). Forbes Africa. Retrieved March 12, 2020, from Forbes Africa
web site: https://www.forbesafrica.com/billionaires/2019/03/28/the-worlds-
most-generous-billionaires-outside-of-the-us/

Chan Nigeria. (n.d.). Chan Nigeria. Retrieved from Chan Nigeria Web site:
http://channigeria.org.ng/about%20us.html

Charities Aid Foundation. (2017). The role of mayors in building a culture of civic
philanthropy. London: Charities Aid Foundation.

Chen, J. (2020, February 22). Investopedia. Retrieved March 10, 2020, from Investopedia
Web site: https://www.investopedia.com/terms/c/corp-social-responsibility.asp

Chireh, Y. (2011). Keynote Address. In D. M. Alam, & D. R. Koranteng (Eds.),

Decentralisation in Ghana (pp. 8-10). London, United Kingdom: Commonwealth
Secretariat.

Clarke, G., & Jennings, M. (2007). Development, Civil Society and Faith-Based
Organizations: Bridging the Sacred and the Secular. Basingstoke; New York:
Palgrave Macmillan.

Clarke, G., & Jennings, M. (2008). Conclusion: Faith and development – of ethno-
separatism,multiculturalism and Religious Partitioning? In M. Jennings, & G.
Clarke (Eds.), Development, civil Society and faith-Based organization: Bridging
the sacred and the secular. Hampshire; New York: Palgrave Macmillan.

Collier, E. (2018, January 26 26). High Speed Training. Retrieved March 10, 2020, from
High Speed Training Web site:
https://www.highspeedtraining.co.uk/hub/importance-of-corporate-social-
responsibility/

Collins Dictionary. (n.d.). Collins Dictionary. Retrieved October 21, 2019, from Collins
Dictionary Web site:
https://www.collinsdictionary.com/dictionary/english/nongovernmental-
organization

Crawford, G. (2004, February). Democratic decentralisation in Ghana: issues and

prospects. POLIS Working Paper No. 9 .

Crook, R. (2005). The role of faith-based associations in political change and

development. Accra: Ghana Center for Democratic Development. Retrieved
October 18, 2019, from https://www.odi.org/sites/odi.org.uk/files/odi-
assets/publications-opinion-files/1969.pdf

Definitions. (n.d.). Definitions. Retrieved October 30, 2019, from Definitions Web site:
https://www.definitions.net/definition/naming+rights

Devas, N. (2005). The Challenges of Decentralization. Global Forum on Fighting

Corruption, (pp. 1-11). Brasília.

92
Digital Marketing Institute. (n.d.). Digital Marketing Institute. Retrieved March 10, 2020,
from Digital Marketing Institute Web site:
https://digitalmarketinginstitute.com/blog/corporate-16-brands-doing-
corporate-social-responsibility-successfully

Donato, D. B. (2016, September 05). Deszr. Retrieved September 23, 2019, from Deszr
Web site: https://www.deszr.com/library/category/2-political-
reform.html?download=157:advantages-and-disadvantages-of-local-
autonomy&start=40

Dzansi, J., Jensen, A., Lagakos, D., Otoo, I., Telli, H., & Zindam, C. (2018). Survey of Local
Government Revenue Mobilization Capacity in Ghana, 2017: Summary and
Policy Implications S-33417-GHA-2. London: International Growth Centre.
Retrieved April 22, 2019, from www.theigc.org

Faguet, J.-P. (2012). Governance from Below: Decentralization and Popular Democracy in
Bolivia. Ann Arbor: University of Michigan Press.

Fisher, R. C., & Wassmer, R. W. (2016). Naming Rights as a State Revenue Generator.
State Tax Notes, 881-883.

Fjeldstad, O.-H. (2001). Taxation, coercion and donors: Local government tax
enforcement in Tanzania. Journal of Modern African Studies, 1-25.

Forkuor, D., & Adjei, P. O.-W. (2016, May). Analysis of Prospects and Challenges of Sub-
District Structures under Ghana's Local Governance System. Journal of
Sustainable Development, 9, No. 3; 2016, 1-14.

Ghana District. (2018). Ghana Districts. Retrieved June 27, 2019, from Ghana Districts
Web Site: http://www.ghanadistricts.com/home/District/249

Ghana Football Association. (2014). Ghana Football Association. Retrieved October 30,
2019, from Ghana Football Association Web site:
https://www.ghanafa.org/first-capital-plus-bank-signs-up-for-10m-as-leagu

Ghana Web. (2015, December 10). Ghana Web. Retrieved November 1, 2019, from
Ghana Web Web site:
https://www.ghanaweb.com/GhanaHomePage/NewsArchive/Two-schools-in-
Tema-to-benefit-from-sister-city-relationship-399861

GhanaWeb. (2019, October 4). GhanaWeb. Retrieved March 12, 2020, from GhanaWeb
Web site: https://www.ghanaweb.com/GhanaHomePage/NewsArchive/Meet-
the-10-most-generous-Ghanaian-personalities-786234

GNA. (2007, 06 27). GhanaWeb. Retrieved 04 25, 2019, from GhanaWeb Web site:
https://www.ghanaweb.com/GhanaHomePage/NewsArchive/Poor-local-
revenue-mobilization-problem-of-assemblies-126295

93
Göcen, S., Bayhanay, A., & Göktas, N. (2017, November). Munich Personal RePEc
Archive. Retrieved from Munich Personal RePEc Archive Web site:
https://mpra.ub.uni-muenchen.de/84523/

Grady, H. (2014). Philanthropy as an Emerging Contributor to Development Cooperation.

New York City: UNDP.

Graphic Business. (2019, October 15). Our revenue challenge must be resolved. Graphic
Business, p. 6.

Hammad, L., & Morton, W. (2011, October). The North-South Institute. Retrieved
October 27, 2019, from The North-South Institute Web site: http://www.nsi-
ins.ca/wp-content/uploads/2012/10/2011-Greater-Influence-Greater-
Responsibility-are-INGOs-Self-Regulatory-Accountability-Standards-Effective.pdf

Handley, S. (2006). Take your partners: The local authority handbook on international
partnerships. London: Local Government International Bureau.

Hulme, D., & Turner, M. (1997). Governance, Administration and Development: Making
the state Work. Houndmills: Pelgrave.

Humphreys, J. (2007). The Mission in the Marketplace:How Responsible Investing Can

Strengthen the Fiduciary Oversight of Foundation Endowments and Enhance
Philanthropic Missions. Washington, DC: Social Investment Forum.

Ismail, M. (2009). Corporate Social Responsibility and its role in Community

Development: AN International Perpective. The Journal of International Social
Research, 200-209.

Issah, Z. (2014, April 2). Graphic Corporation. Retrieved March 12, 2020, from Graphic
Corporation Web site: https://www.graphic.com.gh/business/business-
news/mtn-spends-gh-854-000-on-csr.html

Jaffe, E. (2013, May 30). City Lab. Retrieved October 31, 2019, from City Lab:
https://www.citylab.com/equity/2013/05/does-being-sister-cities-really-mean-
anything/5744/

Kennedy, P. D., Walter, M. R., & Cannon, M. E. (2012, August 29). Hill Wallack. Retrieved
October 15, 2019, from Hill Wallack Web site:
http://www.hillwallack.com/?t=40&an=15292&format=xml&p=5308

Kenya, K. (2011). Decentralisation in Ghana: Performance Management and

Performance Indicators for Local Government Development: The Case of Ghana.
(M. Alam, & R. Koranteng, Eds.) London, United Kingdom: Commonwealth
Secretariat.

Kenya, K. (2011). The Role of National Association of Local Authorities: Challenges and
Prospects. In M. Alam, & R. Koranteng (Eds.), Decentralisation in Ghana.
London: Commonwealth Secretariat.

94
Koranteng, R. (2011). Understanding Strategic Planning and Management for Local
Service Provision. In M. Alam, & R. Koranteng (Eds.), Decentralisation in Ghana.
London: Commonwealth Secretariat.

LEKMA. (n.d.). lekma. Retrieved June 27, 2019, from lekma website:
http://lekma.gov.gh/index.php/profile/

leverty, S. (n.d.). American Psychological Association. Retrieved October 25, 2019, from
American Psychological Association Web site:
https://www.apa.org/international/united-nations/publications

Lewis, D. (1998). Development NGOs and the challenge of partnership: Changing

relations between North and South. Social Policy and Administration, 501-512.

Michels, A., & Graaf, L. D. (2010). Examining Citizen Participation: Local Participatory
Policy Making and Democracy. Local Government Studies, 36:4, 477-491, DOI:
10.1080/03003930.2010.494101, 16.

Ministry of Finance. (2019). The Budget Statement and Economic Policy of the
Government of Ghana for the year 2020. Accra: Ministry of Finance.

Ministry of Foreign Affairs of Denmark. (2009). Thematic Evaluation of Support by

Danish NGOs to Civil Society. Copenhagen: Ministry of Foreign Affairs of
Denmark.

Ministry of Local Government. (2016). The Local Governance Act 936. Accra: Assembly
Press.

Morton, B. (2013). UNDP. Retrieved October 26, 2019, from UNDP Web site:
www.cn.undp.org/publication

Myjoyonline. (2014, November 12). Myjoyonline. Retrieved October 14, 2019, from
Myjoyonline Web site:
https://www.myjoyonline.com/business/2014/November-12th/bank-of-ghana-
increases-policy-rate-to-21.php

MyTutor. (n.d.). MyTutor. Retrieved November 07, 2019, from MyTutor Web site:
https://www.mytutor.co.uk/answers/3117/GCSE/Psychology/What-are-the-
advantages-and-disadvantages-of-case-studies/

nb.vse.cz. (n.d.). Retrieved March 9, 2020, from nb.vse.cz Web site:

https://nb.vse.cz/~urbanek/Public%20Finance/PublicFinance.pdf

Nishimuko, M. (2009). The role of non-governmental organisations and faith-based

organisations in achieving Education for All: the case of Sierra Leone. Compare,
39, 281–295.

Nsehe, M. (2019, January 9). Forbes. Retrieved March 12, 2020, from Forbes Web site:
https://www.forbes.com/sites/mfonobongnsehe/2019/01/09/the-
philanthropy-of-africas-billionaires/#7fb203b47fd9

95
Oates, W. E. (1999). An Essay on Fiscal Federalism. Journal of Economic Literature, 37
(3), 1120-1149. doi:10.1257/jel.37.3.1120

Obadare, E. (2007). Religous NGOs, civil society and the quest for a public sphere in
Nigeria. African identities, 135-153.

Ofei-Aboagye, E. O. (2011). Local Governments and Pro-poor Development: Outline of

Presentation and Issues. In M. Alam, & R. Koranteng (Eds.), Decentralisation in
Ghana. London: Commonwealth Secretariat.

Olarinmoye, O. O. (2012). Faith-Based Organizations and Development: Prospects and

Constraints. Transformation: An International Journal of Holistic Mission Studies,
1-15.

Osei-Bimper, G. (n.d.). Send West Africa. (Send West Africa) Retrieved 07 09, 2019, from
Send West Africa Web site: https://sendwestafrica.org/index.php/latest-
news/item/25-the-governance-of-local-government-revenue-rights-and-
responsibilities-of-citizens

Patton, M. Q. (2002). Qualitative Research and Evaluation Methods. Thousand Oaks,CA:

Sage.

PressAcademia. (2018, 07 09). PressAcademia. Retrieved 07 12, 2019, from

PressAcademia Web site: https://www.pressacademia.org/definition-of-case-
study/

Red Deer. (n.d.). Red Deer. Retrieved October 15, 2019, from Red Deer:
https://www.reddeer.ca/business/facility-naming-rights-and-sponsorship/

Republic of Ghana. (1996). The Constitution of the Republic of Ghana. Accra: Ghana
Publishing Company Ltd.

Research Methodology. (n.d.). Research Methodology. Retrieved November 07, 2019,

from Research Methodology Web site: https://research-
methodology.net/sampling-in-primary-data-collection/purposive-sampling/

Scott, H. (2016). Local Government Guide to Fostering Corporate Responsibility.

Melbourne: Centre for Urban Research (CUR).

Shared Justice. (2017, March 21). Shared Justice. Retrieved October 01, 2019, from
Shared Justice Web site: www.sharedjustice.org/domestic-
justice/2017/3/21/the-role-of-faith-based-organizations-in-addressing-
homelessness-in-dc

Sister Cities International. (n.d.). Sister Cities International. Retrieved October 31, 2019,
from Sister Cities International Web site: https://sistercities.org/about-us/what-
is-a-sister-city-3/

Sister City Louisville. (2019, February 15). Sister City Louisville. Retrieved November 1,
2019, from Sister City Louisville Web site: https://www.sclou.org/tamale

96
Sites. (2012, April 13). Sites. Retrieved November 1, 2019, from Sites Web site:
https://sites.google.com/site/ghanaplacenames/places-in-perspective/twin-
towns/cape-coast-tt

Space Daily. (2000, July 8). Space Daily. Retrieved October 30, 2019, from Space Daily
Web site: http://www.spacedaily.com/news/pizzahut-00b.html

Sport Industry Group. (2017, March 15). Sport Industry Group. Retrieved October 15,
2019, from Sport Industry Group Web site:
https://www.sportindustry.co.za/news/fnb-extends-soccer-city-naming-rights-
deal

The World Bank Group. (2015). Strengthening the Role of PPPs in Local Government
Revenue Collection. The World Bank Group.

Today. (2016, September 26). Today. Retrieved March 12, 2020, from Today Web site:
https://www.todaygh.com/ghana-csr-excellence-awards-2016-held/

UNDP. (2005). Fiscal Decentralisation and Poverty Reduction. New York City: UNDP.

UNDP. (2014). UNDP Guidelines on Engaging with Faith-Based Organizations and

Religious Leaders. Washington: UNDP.

UNIDO. (n.d.). UNIDO. Retrieved March 10, 2020, from UNIDO Web site:
https://www.unido.org/our-focus/advancing-economic-
competitiveness/competitive-trade-capacities-and-corporate-
responsibility/corporate-social-responsibility-market-integration/what-csr

Vocabulary. (n.d.). Vocabulary. Retrieved March 12, 2020, from Vocabulary Web site:
https://www.vocabulary.com/dictionary/philanthropist

Welch, C. (1995). Protecting human rights in Africa: Strategies and roles of Non-
governmental Organisations. Philadelphia: University of Pennslyvania.

West, M. (2008). Establishing community-based organizations. In R. Phillips, & R. H.

Pittman (Eds.), An introduction to community development (pp. 104-117). Oxon:
Routledge.

Whalen, J. (2018, September 14). Washington Post. Retrieved November 2, 2019, from
Washington Post Web site:
https://www.washingtonpost.com/business/economy/this-iowa-city-forged-an-
unusual-friendship-with-china-and-its-president-then-came-the-soybean-
tariffs/2018/09/14/e81d426c-ad6d-11e8-b1da-ff7faa680710_story.html

World Bank. (2013, June 06). World Bank. Retrieved July 03, 2019, from World Bank.org:
https://www.worldbank.org/en/topic/communitydrivendevelopment/brief/Dec
entralization

World Vision International, Ghana. (2018). Annual Report Ghana 2018. Accra: World
Vision International, Ghana.

97
Wunsch, J., & Olowu, D. (2003). Local Governance in Africa: The Challenges of
Democratic Decentralization. Boulder: Lynne Rienner.

Yushkov, A. (2015). Fiscal decentralization and regional economic growth: Theory,

empirics, and the Russian experience. Russian Journal of Economics, 404-417.

Ziegler, L. (2017, June 14). Awol. Retrieved October 31, 2019, from Awol Web site:
https://awol.junkee.com/what-exactly-are-sister-cities-and-why-are-they-so-
special/46996

Ziria, N. A. (2008). Local Revenue Generation: Ugandan Experience. A PAPER PRESENTED

AT THE ANSA-AFRICA STAKEHOLDER CONFERENCE (pp. 2-3). Addis Ababa: Allied
Management Consultants Ltd.

98
 APPENDICES

APPENDIX A
Revenue Performance

ITEM 2014 GHS 2015 GHS 2016 GHS

Budgeted Actual Budgeted Actual Budgeted

Actual

IGF 15,211,800.00 1,340,710.55 15,804,910.28 886,900.27 4,922,405.00 4,437,397.44

DACF* 3,129,423.00 785,969.58 2,977,738.26 2,143,985.00 4,207,255.00 1,896,177.11

Total 18,341,223.00 2,126,680.13 18,782,648.54 3,030,885.27 9,129,660.00 6,333,574.55

Source; Extracted LEKMA 2020

Revenue Performance

2017 2018
ITEM

Budgeted Actual Budgeted Actual

IGF 6,599,478.74 5,114,840.64 6,411,199.00 4,125,890.15

DACF* 2,471,435.70 2,408,594.60 4,039,474.29 2,007,331.52

TOTAL 9,070,914.44 7,523,435.24 1,0450,673.29 6,133,221.67

Source: Extracted from LEKMA 2020.

DACF*; the DACF figures are net income the Assembly receives from the

Government after fumigation levy, sanitation improvement package (SIP) levy,

NALAG dues and AIDs/HIV dues have been deducted.

99
 APPENDIX B

Questionnaire

Section A. Background of Respondents

1. Gender: Male { } Female { }

2. Please indicate the number of years you have been working with the Ledzekoku
Municipal Assembly..................
A. 0- 2 years
B. 3- 5 years
C. 6– 10 years
D. Above 10 years
4. I am in the
A. Revenue collection department
B. Planning and Budgeting department
C. Management team (DPCU)
D. Accounts Department
E. Others (Specify) …………………………..

Section B: Exiting Revenue Programs and challenges

1. How will you rate revenue mobilization efforts in the Ledzekoku Municipal
Assembly?
A. Very effective
B. Effective
C. Satisfactory
D. Ineffective
2. The revenue mobilization mechanism in the Ledzekoku Municipality is very
cumbersome.
A. I strongly agree
B. I agree
C. I disagree
D. I Strongly disagree
3. What is the total number of registered business in the Municipality?

100
………………………………………………………………………..
4. Do you use Revenue management software?
A. Yes
B. No
C. Work in Progress
D. Yet to decide on it.
5. Do you use electronic property database?
A. Yes
B. No
C. Work in Progress
D. Yet to decide on it
6. What is the total number of registered properties in the Municipality for?
A. First Class ………………………………
B. Second Class ‘A ………………………...
C. Second Class ‘B’ ………………………..
D. Third Class ……………………………...
7. What is the rate chargeable for each class?
A. First Class ………………………………
B. Second Class ‘A ………………………...
C. Second Class ‘B’ ………………………..
D. Third Class ……………………………...
8. What have been the trend for IGF inflows from 2014 to 2018; comparing
budgeted against actual?
A. 2014 Budgeted; ……………………….. Actual; ………………………..
B. 2015 Budgeted; ……………………….. Actual; ………………………..
C. 2016 Budgeted; ……………………….. Actual; ………………………..
D. 2017 Budgeted; ……………………….. Actual; ………………………..
E. 2018 Budgeted; ……………………….. Actual; ………………………..
9. What are main contributors to the IGF and their percentage (%) of
contribution?
A. ………………………….
B. ……………………….....
C. ………………………….
D. ………………………….
E. ………………………….

101
10. What have been the trend for DACF inflows from 2014 to 2018; comparing
budgeted against actual?
A. 2014 Budgeted; ……………………….. Actual; ………………………..
B. 2015 Budgeted; ……………………….. Actual; ………………………..
C. 2016 Budgeted; ……………………….. Actual; ………………………..
D. 2017 Budgeted; ……………………….. Actual; ………………………..
E. 2018 Budgeted; ……………………….. Actual; ………………………..

11. What are the main revenue mobilization challenges in the Municipality?
A. …………………………………………………
B. ………………………………………………….
C. ………………………………………………….
D. ………………………………………………….
E. …………………………………………………..
12. What reasons do the people of the municipality give for non-payment of rates
and others taxes?
A. ………………………………………………………………….
B. ………………………………………………………………….
C. …………………………………………………………………..
D. …………………………………………………………………..
E. …………………………………………………………………..
13. What are the challenges in revenue mobilisation in the Assembly?
………………………………………………………………………………………
…………
………………………………………………………………………………………
………….
………………………………………………………………………………………
…………..
………………………………………………………………………………………
……………
14. In your view what strategies should be adopted to encourage efficient revenue
mobilisation at the Assembly?
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………

102
Section C: Other Revenue Options
1. Does the Assembly have any other source/s of revenue apart from those
stipulated in the local government act?
A. Yes
B. No
2. If yes to question 1C what are those sources?
………………………………………………………………………………………
…..
………………………………………………………………………………………
…..
………………………………………………………………………………………
…..
3. Does the Assembly have any record/s of the number of faith based
organizations (FBOs) in the municipality?
A. Yes
B. No
C. Work in progress in compiling the list
4. If yes to 3 C how many are they and the major categories?
………………………………………………………………
5. Does the Assembly partner with any FBO for developmental programmes or
project?
A. Yes
B. No
C. In the process of working out a collaboration
6. If yes to 5 C, what are the projects and their estimated value of the project/s?
………………………………………………………………………………………
………….
………………………………………………………………………………………
…………..
………………………………………………………………………………………
…………..
………………………………………………………………………………………
…………..

103
7. In your view what are the challenges in partnering with FBOs?
………………………………………………………………………………………
……………
………………………………………………………………………………………
…………….
………………………………………………………………………………………
…………….
8. Does the Assembly have any record/s of the number of NGOs in the
municipality?
A. Yes
B. No
C. Work in progress in compiling the list
9. If yes to 8 C how many are they and the major categories?
………………………………………………………………………………………
………………….
………………………………………………………………………………………
…………………..
………………………………………………………………………………………
…………………..
10. Does the Assembly partner with any NGO for developmental programmes or
project?
A. Yes
B. No
C. In the process of working out a collaboration
11. If yes to 10 C, what are the projects and the estimated value of the project/s?
………………………………………………………………………………………
…………………….
………………………………………………………………………………………
……………………..
………………………………………………………………………………………
……………………..
12. In your view what are the challenges in partnering with NGOs?

104
………………………………………………………………………………………
……………………..
………………………………………………………………………………………
……………………..
………………………………………………………………………………………
……………………..
13. Does the Assembly have any sister-city (twin city) links with other
municipalities, cities or state?
A. Yes
B. No
C. Work in progress in compiling the list
14. If yes to 13 C how many are they?
………………………………………………………………………………………
………………………
………………………………………………………………………………………
………………………
………………………………………………………………………………………
………………………
15. Is the Assembly partnering with them for developmental programmes or
project/s?
A. Yes
B. No
C. In the process of working out a collaboration
16. If yes to 15 C, what are the projects and the estimated value of the project/s?
………………………………………………………………………………………
……………………..
………………………………………………………………………………………
………………………
………………………………………………………………………………………
………………………
17. In your view what are the challenges in partnering a sister city?
………………………………………………………………………………………
.

105
………………………………………………………………………………………
………….
………………………………………………………………………………………
…………..
18. Does the Assembly have any Naming rights policy in the municipality?
A. Yes
B. No
C. Work in progress in compiling the list
19. If yes to 18 C how many naming rights have been granted?
………………………………………………………………………………………
………………..
20. If yes to 18 C, what is the estimated revenue receivable?
………………………………………………………………………………………
……………………
21. In your view what are the challenges in putting in place a Naming rights
policy in the municipality?
………………………………………………………………………………………
………………………
………………………………………………………………………………………
……………………....
………………………………………………………………………………………
………………………
22. Do you have any potential revenue sources in mind?
A. Yes
B. No
23. If yes to 22 C, what are the sources?
………………………………………………………………………………………
……………………..
………………………………………………………………………………………
………………………
24. Is there any private enterprise/company in the Municipality undertaking any
project as a form of Cooperate Social Responsibility (CSR)?
A. Yes

106
 B. No
25. If yes to 24 C, what are the projects and the estimated value of the project/s?
………………………………………………………………………………………
…………………
………………………………………………………………………………………
…………………
………………………………………………………………………………………
…………………

26. If No to 2 C, is there any strategy by the Assembly to solicit support from

enterprises/companies in the Municipalities?
A. Yes
B. No
27. What are the challenges in partnering with these enterprises/companies in the
Municipalities?
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
……………………………………………………………………....
28. Is there any philanthropist/s in the Municipality undertaking any project in the
Assembly?
A. Yes
B. No
29. If yes to 28 C, what are the projects and the estimated value of the project/s?
………………………………………………………………………………………
…………………
………………………………………………………………………………………
…………………
………………………………………………………………………………………
…………………

30. If No to 28 C, is there any strategy by the Assembly to do some kind of

Community Asset Mapping in the Municipalities to find some possible
philanthropist/s in the municipality?

107
 C. Yes
D. No
31. What are the challenges in securing/finding these philanthropist/s in the
Municipalities?
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
……………………………………………………………………....
32. Any other comment or information?
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………………
………………………………………………………………………………

108