Assessing Factors Affecting Budget Preparation And Implementation In Ghana:Evidence From District Assemblies

The agitation of citizens of poor developmental goals in the district assembly level has warranted the need to examine the factors and challenges affecting budgeting.The research assessed the factors affecting budget preparation and challenges affecting budget implementation of District Assemblies in Ghana.The sample comprise 140 respondents from selected district assemblies in Ghana.The research analysed the data obtained through statistical package for social science(SPSS)with the use of structured questionnaires.The study finds negative relationship between budget preparation and the factor variables.This means that,all the factor variables(delays in submission of inputs from other departments,inadequate funds to carry out the exercise,outdated revenue data,difficulty of unrealistic demands from department are negatively related to budget preparation of MMDAs in Ghana.Interestingly,their effect is significant.The findings further show significant negative effect of the challenging factors on budget implementation.Therefore,there should be an improve awareness of education on the budget in district assemblies via seminars,workshops,trainings and conferences on the effects of budget implementation and preparation.The study further recommends that,the government must fast track the process of approving and releasing funds early without any compromise in order to have to meet and transform livelihood of the citizens in the District.