Preparation of Composite Budgets in the Tamale Metropolis: Determinants, Effects and Challenges of Participation

The process of composite budgeting necessitates the integration of all financial plans and initiatives from dispersed agencies or units into the district, municipal, and metropolitan assembly budgets (MMDAs). To maintain uniformity, the planning, budgeting, financial reporting, and auditing processes are done for all the units to ensure harmony. The causes, consequences, and difficulties of composite budgeting in Ghana are investigated in this study. The study chose 90 respondents from the Tamale Metro Assembly. Data were collected using questionnaires, in-depth interviews, a systematic review of the Assembly's expenditures, budget allocations, auditor reports from 2013 to 2019, and observations. The study found that the expertise, age, transparency, and inclusivity of stakeholders affect their involvement in the budgeting process. Two-thirds of the expenses were recurring costs. Social services, income generation, and empowerment receive the least amount. Even though composite budgeting is mandated by law, non-state actors' influence and contribution—such as women's organizations and non-technical groups—are not given enough weight. The challenges to composite budgeting, include apathy, lack of information, partisanship and politicization of the process, and insufficient funding. To maintain trust and objectivity in budgeting, the study recommends rigorous adherence to composite budgeting procedures and minimizing partisanship in the processes.