Revenue Unit


The Mandate of the District Assemblies to Mobilize Revenue is derived from:

Local Governance Act 936 of 2016

Section 124(1) The revenues of a District Assembly comprise

(a) decentralised transfers;

(b) internally generated funds; and

(c) donations and grants.

(2) Decentralised transfers comprise funds from the following revenue sources:

(a) the District Assemblies Common Fund;

(b) grants-in-aid from the central government; and

(c) any other revenue transferred from the central Government to the District Assembly.

(3) Internally generated funds comprise funds from the following sources:

(a) licences;

(b) fees and miscellaneous charges;

(c) taxes;

(d) investment income; and

(e) rates

(4) A District Assembly shall open and maintain a bank account for revenues and other moneys raised or received by it.

(5) A District Assembly may borrow to finance projects in accordance with relevant laws.


Establishment of the District Assemblies Common Fund

Local Governance Act 936 of 2016

  1. (1) In accordance with Article 252 of the Constitution there shall be a Fund to be known as the District Assemblies Common Fund.

(2) The District Assemblies Common Fund consists of

(a) moneys allocated by Parliament; and

(b) any interests and dividends that accrue from the investments of moneys from the Common Fund.

(2) The allocation made by Parliament shall be paid into the Common Fund in quarterly installments.

(3) The moneys that accrue to the Common Fund shall be distributed among the District Assemblies on the basis of a formula approved by Parliament.

(4) The Administrator of the Common Fund shall submit proposals for the formula to Parliament for consideration within three months after the end of each financial year.

Parliament to make allocations to District Assemblies for development

Local Governance Act 936 of 2016

  1. (1) Parliament shall annually allocate not less than five per cent of the total revenue of the country to the District Assemblies for development.

(2) The total revenues of the country includes the revenues collected by or accruing to the central Government other than foreign loans and foreign grants, non-tax revenue, petroleum revenue paid into the Petroleum Holding Fund under section 3 of the Petroleum Revenue Management Act, 2011 (Act 815) and revenues already collected by or for District Assemblies under any enactment.

(3) The Minister shall, in consultation with the Minister responsible for Finance, determine the category of expenditure of the approved development budget of District Assemblies that must in each year be met out of amounts received by the District Assemblies from the District Assemblies Common Fund.


March 2022

           FEE FIXING