Metropolitan, municipal and district assemblies (MMDAs) spent GH¢22.4 million on salaries for revenue collectors between 2021 and 2025, but the officers generated only GH¢10.26 million in internally generated revenue (IGF), raising concerns about inefficiencies and poor value for money.
An analysis of Auditor-General’s reports over the five years found that the salaries paid to revenue collectors at several MMDAs consistently exceeded the revenue they mobilised from property rates, fees, licences and other sources.
The findings showed that some individual revenue collectors earned annual salaries ranging between GH¢50,000 and GH¢90,000, while mobilising as little as GH¢6,000 to GH¢40,000 in revenue for their respective assemblies.
Also read: Minority raises ‘serious’ due process concerns over Wontumi conviction
The practice is contrary to Section 52 of the Public Financial Management Act, 2016 (Act 921), which requires public institutions to ensure value for money in the management and use of public resources.
Despite repeated warnings and recommendations from the Auditor-General, several MMDAs have continued to retain revenue collectors whose salaries exceed the revenue they generate.
The persistent anomaly has raised questions about the effectiveness of revenue mobilisation systems at the local government level and the ability of assemblies to maximise their internally generated funds.
The affected assemblies span several regions and include Asunafo South, Berekum, Dormaa Central, Berekum West, Dormaa West, Talensi, Builsa South, Jomoro, Adansi Asokwa, Asokore Mampong and parts of the Kumasi Metropolitan Assembly.
Other affected assemblies include Sekyere Central, Dormaa East, Banda, Nkoranza South, Pru West, Bodi, Mampong, Kwadaso, Atwima Kwanwoma, Upper Denkyira East, Agona West, Abuakwa South, Aowin, Afigya Kwabre South, Ahafo Ano North and Ahafo Ano South East.
The list also covers several assemblies across the Ashanti, Bono, Ahafo, Western, Eastern, Central, Northern, Upper East and Upper West regions.
The Auditor-General’s findings show that the problem persisted throughout the five years.
In 2021, 163 revenue collectors working across 31 assemblies received GH¢3.04 million in salaries but mobilised only GH¢1.63 million in revenue, resulting in a shortfall of GH¢1.41 million.
The situation continued in 2022 and 2023, when revenue collectors at 22 and 13 assemblies, respectively, generated only 55.02 per cent and 43.68 per cent of the salaries paid to them.
This resulted in shortfalls of GH¢1.49 million in 2022 and GH¢1.34 million in 2023.
The highest shortfall was recorded in 2024, when 245 revenue collectors across 55 assemblies received GH¢11.74 million in salaries but generated only GH¢4.78 million.
This created a salary-to-revenue shortfall of GH¢6.96 million, the largest recorded during the period under review.
Although the number of affected assemblies fell to 14 in 2025, the problem persisted.
During the year, 55 revenue collectors were paid GH¢2.84 million in salaries but generated only GH¢1.49 million, leaving an excess cost of GH¢1.35 million.