Story by, Paul Mensah Nsor
Ghana’s push to strengthen financial discipline at the local level took a major step forward today with the launch of the 2025 Public Financial Management Compliance League Table (PFMCLT) for all 261 Metropolitan, Municipal and District Assemblies (MMDAs).
The report shows the national average compliance score has risen to 56.20%, crossing the 50% benchmark for the first time since the assessment began in 2023.
Speaking at the launch, Hon. Abena Osei Asare, MP for Atiwa East and Chairperson of the Public Accounts Committee, described the league table as an evidence-based tool to move governance from “addressing irregularities after the fact” to preventing them through stronger controls.
“The objective is not to embarrass institutions; it is to build stronger institutions capable of managing public resources efficiently, transparently and responsibly,” she said.
The PFMCLT benchmarks assemblies annually across six pillars: Development Planning, Composite Budgeting, Procurement and Contracting, Accounting and Reporting, Internal Auditing, and External Auditing.
Hon. Osei Asare flagged concerns from the 2024 assessment, which recorded just 23% overall compliance. She cited cash management and procurement irregularities, including assemblies holding large cash sums and making atypical expenditures, and urged MMDAs to guarantee independence for internal auditors and functional audit committees.
According to Hon. Gladys Gillian Naadu Tetteh, Deputy Executive Director of the Centre for Local Governance Advocacy (CLGA), the 2025 assessment achieved 100% coverage for the first time, assessing all 261 MMDAs across 16 regions.
The national average has climbed steadily from 22% in 2023 and 33% in 2024 to 56.20% in 2025. The number of assemblies meeting the 50% benchmark also jumped from 12 in 2024 to 153 in 2025, comprising 3 Metropolitan, 73 Municipal and 77 District Assemblies.
“Improvement is no longer confined to a small group of high-performing institutions; compliance gains are becoming more widespread,” Hon. Tetteh said.
Thematic results showed strongest performance in Composite Budgeting, with 82% of MMDAs meeting the benchmark, followed by Procurement at 79% and Development Planning at 75%. External Audit remained the weakest area, with only 43% of assemblies meeting the benchmark despite carrying the highest weight of 31 marks.
The report also noted recoveries of approximately GHS 12 billion by the Auditor-General up to 2024.
Nine of Ghana’s 16 regions performed above the national average in 2025, up from six in 2024. However, a gap of more than 43 percentage points was recorded between the highest regional average of 73.52% and the lowest at 30.31%.
Hon. Tetteh said recurring weaknesses include incomplete General Assembly minutes, weak stakeholder engagement, low use of the Ghana Electronic Procurement System (GHANEPS), poor segregation of duties, and limited implementation of audit recommendations.
“In public financial management, if an action cannot be properly evidenced, its compliance cannot be objectively verified,” she stressed, calling for stronger records management and digital filing systems across MMDAs.
Mr. Bernard Joe Apeah, Board Chairman of CLGA, said the league table derives credibility from the combination of political oversight, technical assessment and public scrutiny.
He and other speakers called for a stronger link between demonstrated PFM compliance and performance-based support, including urging the European Union to consider project-based support for high-performing assemblies.
The EU was acknowledged for its financial and technical support for the exercise.
Hon. Osei Asare said the Public Accounts Committee will use the PFMCLT evidence to recommend reforms and strengthen oversight. Key actions include reviewing late submission of annual financial reports and ensuring audit findings lead to tangible consequences and recoveries.
“Accountability is a shared responsibility from revenue collectors insisting on receipts to citizens monitoring local service delivery,” she added.
The 2025 PFMCLT is expected to foster healthy competition among assemblies and provide a basis for targeted capacity building and policy reforms.
