• Wisdom N-yilyari
  • Maxwell Okrah
  • Fauster Agbenyo


Fiscal autonomy, composite budgeting, revenue mobilization, local-level development, accountability


Purpose –– The paper looks at the contribution of composite budgeting to sustainable fiscal autonomy in the Nanumba South District.

Methods –– A concurrent mixed-method approach was used, with purposive sampling for qualitative data and trend analysis of the district’s revenue and expenditure performance for quantitative data.

Findings –– The paper revealed that external sources of funding stood above 97% of its annual total revenue; the revenue autonomy ratio of the district falls below 3%. The pooling of available funds together is limited by the incomplete decentralization of tier two departments.

Conclusion & Recommendation –– The paper concluded that complete decentralization of all departments will enhance the principle of pooling funds together, prevent fragmentation of revenue sources, and lead to efficient mobilization of more IGF to facilitate sustainable fiscal autonomy. It recommends significant innovation in the mobilization of existing and new revenue points: including intense education and effective enforcement of tax regulations by the management of the district. 

Keywords –– Fiscal autonomy, composite budgeting, revenue mobilization, local-level development, accountability.


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