Ghana’s decentralized governance system relies heavily on the efficiency and transparency of Metropolitan, Municipal, and District Assemblies (MMDAs) in managing public finances. The 2025 Public Financial Management Compliance League Table (PFMCLT), released by the Centre for Local Governance Advocacy (CLGA), reveals a substantial improvement in compliance rates among these local authorities. The findings, presented during a town hall meeting in Tamale, underscore the strides made in financial accountability, transparency, and adherence to statutory obligations—critical pillars for sustainable local development.
A Notable Improvement in Compliance Rates
In the 2025 PFMCLT, 153 out of 261 MMDAs achieved a compliance score of at least 50%, marking a dramatic increase from the 87 assemblies that met this benchmark in 2024. This upward trend reflects a steady national average compliance score, which rose from 22% in 2023 to 33% in 2024, and further to 56.2% in 2025.
The top-performing assemblies at the national level include:
– Bia East District Assembly (94.50%)
– Nkwanta South Municipal Assembly (93.50%)
– Tolon District Assembly (86.50%)
At the regional level, the Northern Region saw Tolon District Assembly leading with 86.50%, followed by:
– Tamale Metropolitan Assembly (83.10%)
– Tatali-Sangule District Assembly (81.90%)
These results highlight regional disparities while also showcasing pockets of excellence in financial governance.
Key Findings and Methodology of the PFMCLT
The Third Edition of the PFMCLT was designed to evaluate MMDAs based on their compliance with public financial management laws and regulations, rather than investigating allegations of corruption or fund mismanagement. The assessment criteria were developed in collaboration with key institutions, including:
– National Development Planning Commission
– Ministry of Finance
– Controller and Accountant General’s Department
– Other relevant stakeholders
Mr. Isaac Owusu, Senior Research Officer at CLGA, explained that the evaluation focused on six critical areas:
1. Timely submission of required financial documents
2. Development planning and budget formulation
3. Stakeholder consultations
4. Financial reporting transparency
5. Internal audit mechanisms
6. Adherence to statutory obligations
The methodology ensured an objective and standardized approach, allowing for comparative analysis across all MMDAs.
Drivers of Improvement: Capacity Building and Stakeholder Engagement
The significant rise in compliance scores is attributed to years of advocacy, capacity-building initiatives, and collaborative efforts by CLGA and its partners. Mr. Owusu emphasized that the progress was not accidental but rather the result of structured interventions, including:
– Training programs for MMDAs on financial management best practices
– Awareness campaigns on statutory obligations
– Technical support in budgeting, reporting, and accountability mechanisms
He commended the cooperation of MMDAs during the assessment, noting that many assemblies that previously struggled have since improved their processes. However, he also urged underperforming assemblies to strengthen compliance to meet national benchmarks.
Promoting Dialogue and Accountability
The town hall meeting in Tamale served as a platform for multi-stakeholder dialogue, bringing together:
– MMDAs representatives
– Civil society organizations
– Traditional authorities
– Citizen groups
– Development partners
The discussion centered on strategies to enhance transparency, accountability, and compliance, with participants exchanging insights on challenges and best practices. The event reinforced the importance of collective action in ensuring that local governments operate within legal frameworks while delivering efficient public services.
Challenges and Way Forward
While the 2025 PFMCLT results are encouraging, gaps remain. Some MMDAs still struggle with:
– Delayed financial reporting
– Lack of stakeholder engagement
– Weak internal audit controls
To address these, CLGA and partners are planning targeted interventions, including:
– Tailored training sessions for low-performing assemblies
– Strengthening monitoring mechanisms
– Encouraging peer learning among high-performing MMDAs
Mr. Owusu stressed that sustainable progress requires continuous effort, urging all stakeholders—from local leaders to citizens—to remain vigilant in upholding financial integrity.
Conclusion: A Step Forward in Local Governance
The 2025 PFMCLT results demonstrate that Ghana’s MMDAs are moving in the right direction in terms of financial compliance. While challenges persist, the improved scores reflect the effectiveness of advocacy, capacity building, and collaborative governance. As the CLGA continues its work, the goal remains clear: to ensure that every MMDA operates with transparency, accountability, and efficiency, ultimately benefiting the communities they serve.
Top-performing MMDAs in the 2025 PFMCLT, showcasing regional leaders in financial compliance.
Participants at the Tamale town hall meeting discussing strategies to enhance PFM compliance.
Graphical representation of national compliance trends from 2023 to 2025, highlighting the upward trajectory.
