Accountability Systems for Revenue in Wassa East District Assembly, Ghana

Abstract

The purpose of the study was to analyse the accountability systems for revenue in Wassa East District Assembly (WEDA), in the Western Region of Ghana. The study adopted the quantitative approach using the descriptive survey design. The study population was 80, made up of 19 assemblymen and women, five management staff, 11 head of departments/units/sections, 10 accounting/finance/audit staff, 19 administrative staff, and 16 revenue collectors. The census method was used to capture all the respondents within the study population. Questionnaire was the sole data collection instrument. Both descriptive and inferential statistics were used in analysing the data. The findings of the study revealed that the accounting systems of revenue of WEDA are important factors in enhancing revenue mobilisation capacity of the assembly. The accounting and accountability practices of the assembly are reliable, have some level of transparency, and conform to accepted standards. Also, making WEDA accountable requires effective systems of accounting and accountability of revenue mobilisation in the assembly. Based on the findings and conclusions, it was recommended to the Ministry of Local Government and Rural Development through management of WEDA to ensure that the assembly motivates and builds the capacity of internal auditors and revenue collectors to reduce high revenue leakages, corrupt practices, and to enhance their work with regard to transparency and accountability practices.