WIRE โ It was public money, collected from Ghanaian citizens and businesses under a simple promise: that a fifth of it would return to them as roads, water, healthcare and schools. That promise, it turns out, was largely unkept. The law here is not ambiguous. Paragraph 139 of the Ministry of Finance's Budget Preparation Guidelines and Section 30 of the Public Financial Management Act, 2016 (Act 921) leave no room for interpretation: Metropolitan, Municipal and District Assemblies (MMDAs) must commit at least 20 per cent of their Internally Generated Funds (IGF) to capital projects.
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