DISTRICT ASSEMBLIES COMMON FUND
ACT, 1993 (ACT 455)
ARRANGEMENT OF SECTIONS
Section
1. Establishment of District
Assemblies Common Fund.
2. Parliament to make Allocation
to District Assemblies for
Development.
3. Appointment of District
Assemblies Common Fund
Administrator.
4. Qualification of the
Administrator.
5. Tenure of Office and Terms and
Condition of Administrator.
6. Removal of Administrator.
7. Functions of the Administrator.
8. Investments of Monies in the
Fund.
9. Financial Liability of District
Assemblies.
10. Staff of the Common Fund.
11. Accounts and Audit.
12. Expenses of Administrator.
13. Financial Year.
14. Annual Report.
15. Complaints.
16. Adaptation and Modification of
Existing Enactments.
17. Interpretation.
THE FOUR HUNDRED AND FIFTY-FIFTH
ACT OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA ENTITLED
THE DISTRICT ASSEMBLIES COMMON
FUND ACT, 1993
AN ACT to provide for the District
Assemblies Common Fund, the
appointment of the District
Assemblies Common Fund
Administrator, to provide for the
functions of the Administrator and
other related purposes.
DATE OF ASSENT: 6TH JULY, 1993
BE IT ENACTED by Parliament as
follows
Section 1—Establishment of
District Assemblies Common Fund.
(1) There shall be a fund to be
known as the District Assemblies
Common Fund referred to in this
Act as “the Common Fund”
(2) The Common Fund shall consist
of all monies allocated by
Parliament under section 2 of this
Act and any interests and
dividends accruing from
investments of monies from the
Common Fund.
(3) The allocation made by
Parliament under section 2 shall
be paid into the Common Fund in
quarterly instalments.
(4) The monies accruing to the
District Assemblies in the Common
Fund shall be distributed among
all the District Assemblies on the
basis of a formula approved by
Parliament.
(5) For the purpose of determining
the formula under sub-section (4)
of this section, the Administrator
appointed under section 3 shall
within six months after his
appointment, and thereafter,
within three months after the end
of every financial year, submit to
Parliament proposals for the
formula for the consideration of
Parliament.
(6) Nothing in this section or any
other law shall be taken to
prohibit the Government or any
other bodies or person from making
grants-in-aid to any District
Assembly.
Section 2—Parliament to Make
Allocation to District Assemblies
for Development.
Parliament shall annually allocate
not less than five per cent of the
total revenues of Ghana to the
District Assemblies for
development.
Section 3—Appointment of District
Assemblies Common Fund
Administrator.
There shall be appointed by the
President acting in consultation
with the Council of State and with
the approval of Parliament, a
District Assemblies Common Fund
Administrator referred to in this
Act as "the Administrator".
Section 4—Qualification of the
Administrator.
No person is qualified to be
appointed the Administrator who
(a) is not a citizen of Ghana;
(b) has been adjudged or otherwise
declared
(i)
bankrupt under any law in force in
Ghana and has not been discharged;
or
(ii) to be of unsound mind or is
detained as a criminal lunatic
under any law in force in Ghana;
or
(c) has been convicted
(i)
for high crime under the
Constitution or high treason or
treason or for an offence
involving the security of the
State, fraud, dishonesty or moral
turpitude; or
(ii) for any other offence
punishable by death or by a
sentence of not less than ten
years; or
(d) has been found by the report
of a commission or a committee of
inquiry to be incompetent to hold
public office or is a person in
respect of whom a commission or
committee of inquiry has found
that while being a public officer
he acquired assets unlawfully or
defrauded the State or misused or
abused his office, or wilfully
acted in a manner prejudicial to
the interest of the State, and the
findings have not been set aside
on appeal or judicial review; or
(e) has not paid all his taxes or
made arrangements satisfactory to
the appropriate authority for the
payment of his taxes; or
(f) is under sentence of death or
other sentence of imprisonment
imposed on him by any court; or
(g) is otherwise disqualified by a
law for the time being in force.
Section 5—Tenure of Office and
Terms and Condition of
Administrator.
(1) The Administrator shall hold
office for a period of four years
and is eligible for
re-appointment.
(2) The salary and allowances
payable, and the facilities and
privileges available to the
Administrator shall be determined
by the President in accordance
with Article 71 (1) of the
Constitution.
Section 6—Removal of
Administrator.
The Administrator may resign his
office by writing addressed to the
President and the President may
request the Administrator to
resign his office or remove him
from office for just cause.
Section 7—Functions of the
Administrator.
The Administrator has the
following functions-
(a) to propose a formula annually
for the distribution of the Common
Fund for approval by Parliament;
(b) to administer and distribute
monies paid into the Common Fund
among the District Assemblies in
accordance with the formula
approved by Parliament;
(c) to report in writing to the
Minister on how allocations made
from the Common Fund to the
District Assemblies have been
utilized by the District
Assemblies; and
(d) to perform any other functions
that may be directed by the
President.
Section 8—Investments of Monies
in the Fund.
The Administrator may, pending the
distribution of monies in the
Fund, from time to time invest all
or any portion of the monies in
the Fund in such securities or in
such manner as may be approved by
the Minister in consultation with
the Minister responsible for
Finance.
Section 9—Financial Liability of
District Assemblies.
The Minister responsible for
Finance shall in consultation with
the Minister, determine the
category of expenditure of the
approved development budget of
District Assemblies that must in
each year be met out of amounts
received by the Assemblies from
the Fund.
Section 10—Staff of the Common
Fund.
(1) There shall be appointed by
the President for the Common Fund
such staff as the Administrator
may require for the effective
implementation of his functions.
(2) Staff of the Fund shall be
public officers.
(3) The President may delegate his
power under this section to the
Minister or the Administrator.
Section 11—Accounts and Audit.
(1) The Administrator shall keep
proper books of account and proper
records in relation to the
accounts of the Common Fund and
the account books and records
shall be in a form approved by the
Auditor-General.
(2) The books of accounts of the
Common Fund shall at the end of
each financial year be audited by
the Auditor-General or an auditor
approved by him.
(3) The Administrator shall pay in
respect of the audit such fees, if
any, as the Administrator and the
Auditor-General may agree.
Section 12—Expenses of
Administrator.
(1) Subject to subsection (2) of
this section all expenses incurred
by the Administrator under this
Act shall be a charge on the
Consolidated Fund.
(2) Charges including bank charges
on transfers and charges on
interest shall be charged on the
Common Fund.
Section 13—Financial Year.
The Financial year for the Common
Fund shall be the same as the
financial year of the Government.
Section 14—Annual Report.
The Administrator shall within six
months after the end of each
financial year submit to
Parliament a report of his
activities during the preceding
financial year including the
manner in which he has distributed
the monies lodged in the Fund and
the report of the Auditor-General
on the accounts.
Section 15—Complaints.
Any person or District Assembly
dissatisfied with the performance
by the Administrator of his
functions may submit a complaint
to the Commission on Human Rights
and Administrative Justice.
Section 16—Adaptation and
Modification of Existing
Enactments.
The Local Government Law, 1988 (P.N.D.C.L.
207) as amended and any other
enactment in existence immediately
before the coming into force of
this Act shall have effect subject
to such modifications as may be
necessary to give effect to the
provisions of this Act.
Section 17—Interpretation.
In this Act unless the context
otherwise requires¾
“District Assembly” includes a
Metropolitan and a Municipal
Assembly;
“Fund” means the District
Assemblies Common Fund;
“Minister” means the Minister
responsible for Local Government;
“total revenue” means all revenue
collected by or accruing to the
Central Government other than
foreign loans, grants, non-tax
revenue and revenues already
collected by or for District
Assemblies under any enactment in
force.
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