The Control Mechanisms for Effective Disbursement and Utilization of the District Assembly€™s Common Fund in the Karaga District of Northern Ghana

Abstract

This study seeks to measure the effectiveness of the internal control mechanisms in the disbursement and utilization of the District Assembly Common Fund (DACF) in Ghana (with Karaga District Assembly as a case in point). The study employed both primary and secondary data. The research revealed the following as its major findings; the existence of internal control mechanisms for the disbursement and utilization of the fund with the major ones essentially being the use of approved budget as a basis for the disbursement of the fund and that there should be an internal audit unit, factors such as politicization of issues, ignorance and ineffectiveness of the assembly members to monitor the use of the fund and inadequate professional staff militates against the effectiveness of the internal control mechanisms and the smooth operations of the DACF. The study concludes that the effectiveness of the internal control mechanism and the disbursement of the DACF in the Karaga District can only be described as a utopian goal but not a reality in the face of countless obstacles. Consequently, the study recommends increased education and training for both staff of the Assembly and the Assembly members, provides the Assembly with qualified professional staff, and Periodic review of the DACF policy.