Chieftancy

membership. Under the 1992 Constitution, Article 242 (d) makes provision from the Regional

House of Chiefs to serve on the Regional Councils. Historical evidence about the contribution of

chiefs to local governance and development abound; the utility that is likely to be derived from

involving chiefs in local government administration has received extensive consideration. The

Coussey Committee Report on Constitutional Reform had this to say on Chieftaincy in Ghana:

'The whole institution of chieftaincy is so closely bound up with the life of our communities that

its disappearance would spell disaster' (Schiffer, 2014). The institution of Chieftaincy according

to some people 'is in itself sacred to us, because in it are reposed our traditions and culture.

The weakening of traditional leader ship and governance institutions has created a power and

institutional vacuum, which central and new local government institutions have failed to fill

adequately. This situation notwithstanding, past and present governments ignored traditional

leaders completely in national affairs. Thus the government has continued to provide some

financial support to chiefs in the hope of sustaining the institution. Budget allocations are

regularly made for them to supplement revenue obtained from their traditional sources such as

stool lands Since government over the years continued to provide some funding, how meager, to

traditional rulers, the latter are required by law to account for their financial transactions

annually (Abor, 2013)

This study evaluates the financial management practices of the greater Accra Regional House of

Chiefs.
1.3 Statement of Problem

Accountability and transparency has been critical issue in financial management of the

Chieftaincy institution It has been hampering the performances of the institution and has been

and is still a yet problem to be solved. In government whether the state or local, the financial

management initiative has to be seen as progressing, developing and improved, for proper

reporting and accountability. In the Chieftaincy sector accounting and auditing, emphasis is in

terms of importance, scope and on the value for money, performance and accountability. Local

government financial management is concerned with reporting on the local governments wealth,

how the source of fund is derived collected and expended, since the size of revenue meant for

collection is limited like any other resources, financial management is therefore relevant and

very essential in Chieftaincy administration. It has become issue for discussion both in the

national assembly and in public service. This is because its importance to the overall

development of the state and the country in general.

According to Olsen (2015), accountability ensures transparency by providing an open flow of

information between the public and government. However, the demand for accountability from

Chiefs has attracted the attention of most governments as a means to deepened democracy and to
improve local government (Arneil, 2017; Crook, 2017; Olsen, 2015; Smoke, 2015; World Bank,

2017; Yilmaz et al., 2008).

There is no published study of the financial administration of the Chieftaincy institution in

Ghana. The research work is to evaluate and investigate the problems associated with lack of

accountability and transparency in financial management of the Regional House of Chiefs.

1.4 Research Purpose

This study is aimed at appraising financial management in Chieftaincy institution. Specifically

the study aims at identifying:

1.5 Specific Objectives

1. The source of funds for traditional authorities in Ghana

2. The method employed in collecting funds due to the Chieftaincy institution and

effectiveness thereof.

3. Mode of accounting and authorized expenditure by Regional house of Chiefs and

mechanism of actual and estimated expenditure

1.6 Research Questions

1. What is the source of funds for traditional authorities in Ghana?

2. What are the methods employed in collecting funds due to the Chieftaincy institution?

3. What is the mode of accounting and authorized expenditure by Regional house of Chiefs

and mechanism of actual and estimated expenditure?

1.7 The Significance of the Study

The significance of the research is illustrated in three dimensions. These are the research benefit

to policy formulation, practice, and future research. In terms of policy formulation, the study will

inform local authorities to formulate policies that will encourage participatory democracy to

ensure local government accountability. In terms of practice, the study will broaden

understanding among citizens, practitioners, government and policy makers on the challenges

faced by social groups in demanding accountability. Lastly, the study provides information

which will contribute to existing literature on vertical accountability at the grassroots level.

The purpose of the study is to examine the increasing erosion of the importance of traditional

authorities, particularly chieftaincy, by state structures; propose a defined role for chiefs in the

decentralisation process; and find out how best traditional authorities can be positioned to

contribute meaningfully to improve governance and development in Ghana. The complaints of

traditional authorities of neglect by the District Assemblies and state agencies in development

and governance matters at all levels in all major forums set the agenda for this study.

This study will provide the in-depth information that would be useful to the local government

and traditional authorities in their bid to bring the two institutions together to work towards the

needed development of the area and other traditional areas

1.8 Limitation of the study

This study is limited to an inquiry into the practice of vertical accountability by social audit
committee to improve performance and accountability among local public officials at the
Regional House of Chiefs. The empirical findings cannot be generalized in other contexts and
because the study was conducted in Ghana where the economic and cultural setting varies from