PAC Chair: Public Finance Compliance Must Improve At Local Level
PAC Chair: Public Finance Compliance Must Improve At Local Level

Story by Fada Amakye
The Center for Local Government Advocacy (CLGA) has launched the 3rd Edition of the Public Financial Management Compliance League Table (PFMCLT) 2025 Assessment Report.
The report was launched at a gathering of stakeholders focused on transparency and accountability in local governance.
Speaking at the event, Hon. Abena Osei Asare, MP for Atiwa East and Chairperson of Parliament’s Public Accounts Committee (PAC), said the league table is an important tool for strengthening transparency, accountability, and fiscal discipline across Metropolitan, Municipal and District Assemblies.
“This launch is not simply about publishing another report. It’s about asking serious questions: How well are we safeguarding public resources?” she stated.
Hon. Osei Asare said accountability begins before audits happen.
“As Chairperson of the Public Accounts Committee, I have learned one important lesson: accountability begins long before the audit,” she said. “It begins with strong systems, effective internal controls, and the right attitude. That is precisely what this league table is trying to instill.
She noted that the PFMCLT shifts focus from detecting irregularities after damage is done to preventing them in the first place.
The PAC Chair stressed that compliance with the Public Financial Management Act and other regulations is mandatory.
“Compliance with these legal and regulatory frameworks is therefore not an option. It is a legal obligation and a moral responsibility to the citizens of Ghana,” she said.
Unlike many governance assessments, Hon. Osei Asare said the PFMCLT focuses on evidence-based review rather than perception. It measures actual compliance with planning, budgeting, procurement, and audit requirements, and provides recommendations for improvement.
She noted that the 2025 assessment covered all MMDAs using objective indicators under six broad pillars: planning, composite budgeting, procurement and contracting, accounting and reporting, and internal and external audit.
Hon. Osei Asare referenced the 2024 results, which showed an average compliance rate of 23% — well below the 80% minimum target.
“Low compliance levels in budgeting, financial controls, planning, procurement, accounting, and audit systems expose public resources to waste and inefficiency,” she said.
She expressed optimism that the 2025 results, which will be launched today, show measurable improvement with the minimum compliance now rising to about 50%.
Hon. Osei Asare also acknowledged the European Union and other development partners for their support to governance in Ghana, and commended CLGA for sustaining the exercise.
She urged all MMDAs to use the findings of the report to strengthen systems and ensure public funds deliver value for citizens.
CLGA Launches 2025 Public Financial Management League Table Report
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The Center for Local Government Advocacy (CLGA) has launched the 3rd Edition of the Public Financial Management Compliance League Table (PFMCLT) 2025 Assessment Report.
The event was chaired by Mr. Bernard Joe Apeah, Board Chairman of CLGA, during the 2025 Public Financial Management Conference.
Speaking at the launch, Mr. Apeah said the league table serves as a national stock-taking exercise that asks every Metropolitan, Municipal and District Assembly a simple but important question.
“Are you managing the public’s money the way the law requires?” he asked. “The answers are drawn from objective indicators rather than opinion.
He noted that the exercise brings together key stakeholders including Parliament, the Ministry of Local Government, and MMDCEs who are responsible for the use of public funds at the local level.
Where assemblies have made progress, the achievements must be acknowledged. Where gaps remain, they should be confronted honestly and without defensiveness,” Mr. Apeah stated.
He added that the credibility of the league table comes from the combination of political oversight, technical assessment, and public scrutiny.
Mr. Apeah commended the European Union for its support in making the program possible, and also praised CLGA for sustaining the exercise over the years.
“Initiatives of this kind require patience and discipline — qualities that are not always rewarded in immediate results, but whose value compounds over time,” he said.
He urged all assemblies to use the findings of the report to improve financial management and accountability at the local government level.
The program also featured remarks from members of the Public Accounts Committee and the Select Committee on Local Government.
CLGA Releases 2025 Public Finance League Table
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The Center for Local Government Advocacy (CLGA) has launched the 3rd Edition of the Public Financial Management Compliance League Table (PFMCLT) 2025 Assessment Report.
The launch was addressed by Hon. Gladys Gillian Naadu Tetteh, Deputy Executive Director of CLGA, during a gathering of stakeholders committed to transparency and accountability in local governance.
Speaking at the event, Hon. Tetteh said the league table is more than just a report. It is a tool to test how public institutions manage public money and whether citizens can trust that resources are planned, budgeted, spent, and accounted for properly.
This evening is not merely about launching another report, but about how we manage public business,” she stated. “Ultimately it is about whether citizens can trust that public resources are used responsively.
Hon. Tetteh described the 2025 assessment as a major milestone for CLGA.
For the first time, all 261 Metropolitan, Municipal and District Assemblies across the 16 regions were assessed. This is 100% coverage, compared to 258 assemblies assessed in 2024.
This is significant. It means the findings we present today offer the most comprehensive national picture of public financial management at the local level,” she said.
She explained that every assembly was assessed against the same compliance indicators, and was required to provide documentary evidence to support their performance.
The 2025 PFM assessment measured assemblies across six critical pillars with a total score of 100 marks:
1.Development Planning – 12 marks
2.Composite Budget – 12 marks
3.Procurement and Contract Management – 10 marks
4.Accounting and Reporting – 10 marks
5.Internal Audit – 10 marks
6.External Audit – 35 marks
Hon. Tetteh said the indicators were aligned with Ghana’s key laws including the PFM Act, PPA Act, Local Governance Act, and Ministry of Finance guidelines.
“Our teams did not rely on perception, nor verbal assurance. It had to be demonstrated through evidence,” she noted.
According to Hon. Tetteh, CLGA developed the PFM Compliance League Table to address weaknesses in compliance and to provide an objective way to measure performance across MMDAs.
“The PFM Compliance Table is therefore not only a ranking exercise. It is a reform tool, a learning tool, and an accountability tool,” she said.




