In: Accounting
Legal basis of the district assembly concept in ghana.
The 1992 Constitution of the Republic of Ghana, in Article 240, tasks them, the local government authorities (Metropolitan, Municipal, and District Assemblies — MMDAs) to plan, initiate, co-ordinate, manage and execute policies in respect of all matters affecting the people within their areas. In view of that mandate, the Local Government Act, 1993— Act 462 defines the functions for the MMDAs as follows:
In the Constitution, the District Assembly has legislative and executive power (Art. 241 (3)). The appointment of District Chief Executive is made by the President (Art. 243 (1)). Art. 243(2)(b) provides that the DCEs shall "be responsible for the day-to-day performance of the executive and administrative functions of the District Assembly." At the same time the District Chief Executive acts also as representative of central government (Art. 243 (2)c.). Art. 251(1) mandates the establishment of an Executive Committee of a District Assembly that shall "be responsible for the performance of the executive and administrative functions of the District Assembly." The Auditor-General audits the accounts of the District Assemblies annually and submit audit reports.
The above constitutional provisions are reflected in the LGA. Art. 10(2) of the LGA states that “…a District Assembly shall exercise deliberative, legislative and executive functions.” Art. 5.(1) sets out the members, including the District Chief Executive, elected members, non-voting members of Parliament in the district, and 30% appointees made by the President “in consultation with the traditional authorities and other interest groups in the district.” Art.