MINUTES OF 2026 SECOND QUARTER BUDGET COMMITTEE MEETING HELD ON TUESDAY, 21ST JULY 2026 AT THE DISTRICT ASSEMBLY HALL

MINUTES OF 2026 SECOND QUARTER BUDGET COMMITTEE MEETING HELD ON 21ST  JULY 2026 AT THE DISTRICT ASSEMBLY HALL

MEMBERS’ PRESENT

S/N	NAMES	SEX		DESIGNATION	POSITION
1	HON. COURAGE KOKROKO	M		MEMBER	DISTRICT CHIEF EXECUTIVE
2	MR. JOHN KENNEDY COBBAH	M		(CHAIRMAN)	DISTRICT COORDINATING DIRECTOR
3	MS. ENYONAM KWASHIE		F	(SECRETARY)	DISTRICT BUDGET ANALYST
4	MR. ADDO DANIEL	M		MEMBER	BUSINESS ADVISORY CENTER
5	MR. ERIC BOATEY	M		MEMBER	DISTRICT FINANCE OFFICER
6	MR. BRIGHT DENUTSUI	M		MEMBER	NADMO
7	MR. NUSIANU W. AVEDZIDAH	M		MEMBER	DISTRICT AGRICULTURAL DIRECTOR
8	MR. SYLVESTER E. KUBI	M		MEMBER	SOCIAL WELFARE &COMM OFFICER
9	MR. FIANYO WINFRED	M		MEMBER	DISTRICT IT OFFICER
10	MR. ATTARA MICHAEL	M		MEMBER	DISTRICT STATISTICIAN
11	MR. ATTAH EMMANUEL	M		MEMBER	BUDGET ANALYST, EDUCATION
12	MR. ANIKPI SAMUEL	M		MEMBER	REVENUE SUPERINTENDET
13	MR. FEDELIX A. OWUSU	M		MEMBER	PLANNING OFFICER
14	MR. EMMANUEL G. OWUSU	M		MEMBER	HEAD OF WORKS
15	MR. ERIC TIBOAH	M		MEMBER	DISTRICT INTERNAL AUDITOR
16	MS. ROBERTA N. NETTEY		F	MEMBER	DISTRICT HUMAN RESOURCE MANAGER
17	MS. MATILDA ANYIDOHO		F	MEMBER	DISTRICT ENV’TAL HEALTH OFFICER
18	MRS. FLORENCE AHIABOR		F	MEMBER	DISTRICT INFORMATION OFFICER
19	MS. GERALDO DELIMA MARY		F	MEMBER	DISTRICT REGISTRAR, BIRTH & DEATH REGISTRY
20	MRS. GLORIA GERADO		F	MEMBER	DISTRICT CULTURE OFFICER
	TOTAL	14	6

 

MEMBERS ABSENT

S/N	NAMES	SEX	DESIGNATION	POSITION
1	MR. KOLOG  JONAS TIMBIRI	M	MEMBER	DISTRICT HEALTH DIRECTOR

IN ATTENDANCE

S/N	NAMES	SEX	DESIGNATION
1	MR. CHRISTIAN KALETSI	M	ASSISTANT BUDGET ANALYST

 

1.0 Introduction

The South Dayi District Budget Committee held a meeting on 22^nd July 2026 to review the 2026 Composite Budget and assess the Assembly’s revenue and expenditure performance for the first half of the financial year. The meeting sought to evaluate budget implementation, identify operational challenges affecting revenue mobilisation and project execution, and make strategic recommendations to improve the Assembly’s financial performance during the remaining half of the year.

2.0 Opening

The meeting commenced at 10:15 a.m. with an opening prayer led by Mr. Michael Attara.

3.0 Chairman’s Opening Remarks

The Chairman welcomed members and indicated that the primary purpose of the meeting was to review the Assembly’s 2026 Composite Budget, assess the performance of Internally Generated Funds (IGF) and other funding sources, and deliberate on measures to improve budget implementation and service delivery.

4.0 Confirmation of Previous Minutes

The minutes of the previous meeting were read, corrected where necessary, and adopted. The motion for adoption was moved by Ms. Enyonam Kwashie and seconded by Mr. Emmanuel Attah.

5.0 Matters Arising

The Committee reviewed outstanding issues from the previous meeting and noted the following:

a) Follow-up Meeting with Undertakers

Mr. Michael Attara requested an update on the planned engagement with undertakers operating within the district. It was reported that the responsibility had been assigned to Mr. Samuel Anikpi, who was tasked to continue following up on the invitation.

b) Slaughterhouse Operations

Ms. Matilda Anyidoho (The District Environmental Health Officer _DEHO) updated members on the status of the district slaughterhouses. She informed the Committee that renovation works at the Kpeve and Dzemeni slaughterhouses had been completed and the facilities commissioned for use.

However, she highlighted two major concerns:

• Water has not yet been extended to the Kpeve slaughterhouse.
• The Dzemeni slaughter slab requires urgent rehabilitation to prevent bacterial contamination.

The Committee further observed that the District currently has no Veterinary Officer to inspect animals before and after slaughter, posing a serious public health risk.

On animal impoundment, it was reported that no official records had been submitted during the first half of the year because Environmental Health Officers were engaged in field data collection for the DDISEC programme.

c) Building Permit Enforcement

The District Engineer briefed members on the legal procedures involved in prosecuting development control offenders. Following the presentation, the Committee emphasized the need for the Works Department and the Physical Planning Department to intensify building inspections and enforce the acquisition of building permits before commencement of construction.

6.0 Presentation on the 2026 Reviewed Composite Budget

6.1 Internally Generated Funds (IGF)

Mr. Samuel Anikpi presented the Assembly’s revenue performance as at 30th June 2026.

The Assembly projected to collect GH¢908,833.00 as Internally Generated Funds for 2026. By the end of June, actual collections amounted to GH¢503,554.20, representing 55.41% of the annual target. Based on the encouraging performance, the Committee revised the revenue target upward to GH¢1,040,862.00.

Revenue performance by source showed:

	ITEM DESCRIPTION	2026 PROJECTION GH¢	ACTUAL AS AT JUNE 2026 (GH¢)	% Performance	REVISED AMOUNT GH¢
1.	Rates	87,913.00	5,392.00	6.13	–
2	LANDS AND ROYALTIES	122,000.00	84,069.00	68.91	(4,000.00)
	LICENSING	173,260.00	86,640.00	50.01	45,600.00
	FEES	426,260.00	298,279.20	69.98	99,429.00
	RENT OF LAND AND BUILDINGS	65,400.00	25,874.00	39.56	–
	FINES	34,000.00	3,300.00	9.71	(9,000.00)
	TOTAL	908,833.00	503,554.20	55.41	132,029.00

 

The District Budget Officer Ms. Enyonam Kwashie made a presentation on the DACF Expenditure as at June 2026 as follows

 

	ITEM DESCRIPTION	2026 PROJECTION GH¢	ACTUAL AS AT JUNE 2026 (GH¢)	% Performance	REVISED AMOUNT GH¢
1.	24 Hour Economy Market Infrastructure 10%	GHC 10,521,065.15	539,000.00		–
2	Health Infrastructure	4,127,804.23	291,403.78
	Education Infrastructure 10%	4,177,805.23	586,106.95
	Water Infrastructure (Including Drainage) 10%	4,177,804.31	–
	Sanitation Infrastructure (Including Drainage) -10%	2,274,494.28	434,978.69
	Administration 5%	1,137,247.03	531,813.26
	Legacy Infrastructure/ other projects (20%)	7,096,440.36	1,430,742.26
		37,690,464.90	3,814,044.94

 

                                             2026 REVIEW COMPOSITE BUDGET

S/N	FUNDING SOURCES	BUDGETED	AS AT 30TH JUNE 2026
1.	IGF	908,833.00
2.	DACF ASSEMBLY	23,051,160.30
3.	DACF-PWD	863,333.00
4.	GoG	43,360.00
5.	DACF-MP	3,616,811.00
6.	UNICEF	20,000.00
7.	DDF/DACF-RFG	1,995,971.00
8.	HON. MEMBERS ALL.	483,600.00
9.	GOG SALARIES	5,459,929.05
GRAND TOTAL		36,442,997.35

 

Mr. Anikpi expressed optimism that the Assembly could exceed its revised target if revenue mobilisation efforts were strengthened during the second half of the year.

6.2 IGF Expenditure

Total IGF expenditure as at June stood at GH¢525,028.48, representing 57.77% of the approved expenditure ceiling.

6.3 PHYSICAL PROJECTS FOR 2026 PROGRESS REPORT- DACF

2026  1ST  QUARTER  PROGRESS REPORT
SN	NAME OF DESCRIPTION/ TITLE	SECTOR	PROJECT LOCA TION	PROJECT IMPLEMEN TATION STATUS %	REMARKS
1	Completion of Area Council Office	Governance	Tongor Tsanakpe	80%
2	Construction of 2-unit Kindergarten classroom block with ancilliary facility at Tongor Agordeke	Education	Tongor Agordeke	95%
3	Construction of 2-Storey  10-unit classroom block at Kpeve Model School	Education	Kpeve	70%
4	Construction of CHPS Compound at Tongor Agordeke	Health	Tongor Agordeke	85%
5	Construction of CHPS Compound at Kpeyiborme	Health	Kpeyiborme	65%
6	Completion of 10-Seater WC at Kpeve Market	Health	Kpeve	85%
7	Completion of 10-Seater WC at PESCO	Health	Peki	95%
8	Completion of 10-Seater WC at Gbi Market	Health	Peki	95%
9	Renovation of 2No. Market Sheds at Dzemeni	Economic	Dzemeni	100%
10	Renovation of Slaughter House at Dzemeni	Health	Dzemeni	95%
11	Completion of 40-Lockable Stores at Kpeve Market	Economic	Kpeve	40%
12	Rehabilitation of 6-Unit Classroom block at Agbateh	Education	Agbateh	100%

The committee also review the need of putting up Basic School at Ayensu to cut the long distance of school children commuting from Ayensu to Dzake. Total DACF expenditure as at June amounted to GH¢3,814,044.94.

6.4 Overall Composite Budget

The Committee reviewed the Assembly’s overall Composite Budget of GH¢36,442,997.35, financed through:

2026 REVIEW COMPOSITE BUDGET

S/N	FUNDING SOURCES	BUDGETED	AS AT 30TH JUNE 2026
1.	IGF	908,833.00
2.	DACF ASSEMBLY	23,051,160.30
3.	DACF-PWD	863,333.00
4.	GoG	43,360.00
5.	DACF-MP	3,616,811.00
6.	UNICEF	20,000.00
7.	DDF/DACF-RFG	1,995,971.00
8.	HON. MEMBERS ALL.	483,600.00
9.	GOG SALARIES	5,459,929.05
GRAND TOTAL		36,442,997.35

 

7.0 Key Problems Identified

Following the presentations, the Committee identified several challenges affecting the Assembly’s financial performance and service delivery.

7.1 Low Property Rate Performance

Revenue from property rates remained significantly below expectation. Members observed that outdated property data continues to affect billing efficiency and revenue mobilisation.

7.2 Inadequate Revenue Collection at Dzemeni Market

The Assembly currently collects less than 10% of the expected market tolls from the Dzemeni Market. This was attributed mainly to an inadequate number of revenue collectors.

7.3 Poor Building Permit Compliance

Only two building permits had been issued by mid-year despite increasing physical developments across the district, indicating weak enforcement of planning regulations.

7.4 Rising IGF Expenditure

Members expressed concern that expenditure financed from IGF was increasing rapidly and could affect the Assembly’s ability to finance development priorities if expenditure controls were not strengthened especially relating to IGF staff.

7.5 Inadequate Funding for Capital Projects

The Head of Works indicated that budgetary allocations for several infrastructure projects were insufficient to complete the projects as planned.

7.6 Absence of Veterinary Services

The Committee noted the absence of a Veterinary Officer to inspect animals before and after slaughter, creating potential public health concerns.

7.7 Weak Property Database

The Committee observed that inadequate property and business data continues to undermine revenue mobilisation and planning.

7.8 Environmental Health Challenges

Water supply to the Kpeve slaughterhouse has not yet been connected, while the Dzemeni slaughter slab requires urgent rehabilitation to improve sanitation standards.

8.0 Committee Recommendations

After extensive deliberations, the Committee unanimously recommended the following:

Revenue Mobilisation

• A Revenue Taskforce should immediately be constituted and adequately resourced.
• Environmental Health Officers stationed at Dzemeni should support revenue mobilisation activities.
• Additional revenue collectors should be recruited or redeployed to the Dzemeni Market.
• The Statistics Department should undertake comprehensive property and business data collection to improve Property Rate and Business Operating Permit collections.
• Management should consider introducing expenditure ceilings or caps on IGF-funded operational expenditure to ensure prudent financial management.

Building Control and Physical Planning

• The Works and Physical Planning Departments should intensify building inspections and strictly enforce building permit regulations.
• The Building Regulations Taskforce should be provided with a dedicated vehicle to improve monitoring and enforcement activities.
• Developers who commence construction without permits should be prosecuted in accordance with existing laws.

Project Management

• Priority should be given to completing all ongoing projects before new projects are initiated.
• Budget allocations for capital projects should be reviewed to ensure that projects are adequately funded to completion.

Public Health

• Management should engage the appropriate authorities to facilitate the posting of a Veterinary Officer to the District.
• Water should be extended to the Kpeve slaughterhouse without delay.
• The Dzemeni slaughter slab should be rehabilitated urgently to improve sanitary conditions and prevent disease outbreaks.

Committee Governance

• The Spatial Planning Committee (SPC) should meet regularly as scheduled.
• The scheduled meeting of 22nd July 2026 should be held without fail to facilitate timely planning decisions.

9.0 Decisions of the Committee

The Committee resolved as follows:

1. The revised 2026 Composite Budget was accepted in principle, subject to the agreed amendments.
2. Management should constitute and operationalise a Revenue Taskforce immediately.
3. Additional revenue collectors should be assigned to the Dzemeni Market.
4. Property data collection should commence immediately to improve revenue mobilisation.
5. Building permit enforcement should be intensified across the district.
6. Management should provide logistical support, including a vehicle, for the Building Regulations Taskforce.
7. Existing development projects should be completed before new ones are awarded.
8. Measures should be instituted to control IGF expenditure and improve financial sustainability.
9. Management should pursue the posting of a Veterinary Officer and address sanitation deficiencies at the slaughterhouses.
10. The Spatial Planning Committee should meet consistently in accordance with its approved schedule.

10.0 Conclusion

The Committee expressed satisfaction with the Assembly’s overall revenue performance, noting that achieving 55.41% of the annual IGF target by the end of June provides a strong basis for attaining the revised revenue target before the end of the financial year. Nevertheless, members emphasised that sustained improvements in revenue mobilisation, building permit enforcement, project prioritisation, expenditure control, and public health interventions are essential for achieving the Assembly’s development objectives.

The Committee urged Management and all Heads of Departments to implement the agreed resolutions promptly and provide periodic updates on progress during subsequent Budget Committee meetings.

11.0 Adjournment

There being no further business, Mr. Michael Attah moved for the adjournment of the meeting, which was seconded by Mrs. Florence Ahiabor.

The meeting ended at 1:52 p.m. with a closing prayer led by Mr. Samuel Anikpi.

Certified By

JOHN K. COBBAH
District Coordinating Director
Chairman

ENYONAM KWASHIE
Budget Analyst
Ag. Secreta