Cite this paper: George Kojo Scott, Francis Enu-Kwesi, Role of Budgeting Practices in Service Delivery in the Public Sector: A Study of District Assemblies in Ghana, Human Resource Management Research, Vol. Budgeting which is one of the key components of the public financial management has been termed as the genesis of functional public administration.
Participants in the study included 612 District Assembly (DA) officials, 1020 citizens, 28 national/regional officials and 20 participants in focus group discussions.
Quantitative data, measured by using scaled-items, were analysed using descriptive statistics and regression while qualitative data were examined thematically.
As a political document, it allocates the scarce resources of a society among multiple, and competing interests (Wang, 2002), while as an economic document, it serves as the primary instrument for evaluating a jurisdiction’s economic growth and development, and that as an accounting document, it provides a ceiling on government spending and makes it legally binding for it to live within the allocated funds (Bartle & Shields, 2008).
As an administrative document, the budget specifies the ways and means by which public services are provided, and establishes criteria by which the services are monitored, and evaluated (He, 2011).