Revenue

The Revenue performance from the fourth quarter of 2004 to 2005 December shows that grant is the most outstanding in the District.

Besides fees and fines, contributions to revenue from internal generated sources are very abysmal. This is clearly depicted in the table below it is expected that efficient mechanism would be put in place to improve upon the percentage contribution from internal generated sources.

Expenditure

A close examination of expenditure items indicates that Personal Emoluments takes a high proportion and keeps rising steadily. The possible explanation may be due to the fact that salaries increase so often. Travel and transport take a high and constant proportion throughout the 2-year period. Maintenance, repairs and renewals are not very significant proportionally.Just as Grant appears as the highest revenue, it is acceptable that Capital expenditure also constitute averagely over 50% of expenditure for the 2-year period.

Also, as could be seen from table the above Personal Emoluments and travel and transport constitute the major expenditure items. Now that government is responding to increase in salaries/wages, a clear-cut policy should be formulated to reduce expenditure proportions on travel and transport and general expenditure. This would make available internally generated funds for capital expenditure to ensure steady development of the district.

Potential  Opportunity     Constraints    Challenges (POCC)

• Line survey     Opportunity     Constraints    Challenges
• Financial Administration 
• Increase Revenue generation mobilization    
• High population growth rate
• Large market
• Establishment of rural bank  
• Police service     
• Substantial  number of NGOs support 
• HIPC initiative

Poor data base

inadequate logistics    
Untimely release of DACF

Conclusion

Enabling environment exist to pursue the project/programme. Enough potentials and opportunities are available to implement the project/programme. The constraints can be addressed by a design of a data base for revenue budgeting, revenue education and provision of logistical support for revenue collectors. The challenge can also be managed through dialoguing with MLGRD&E to release funds on time.