Walter Thomi

• Ghana’s local government system has been subject to various reform attempts which all involved some sort of decentralisation. This article tries to link decentralisation to changing national policy frames and the various governments’ need to maintain political control. Consequently, decentralisation becomes a dependent variable of the so called bureaucratic development state. After a brief discussion of the colonial and post-colonial local government system in Ghana, emphasis is placed on the crisis of the post colonial state and the emergence of a new local government system in 1988 - which was successfully transformed into the administrative system of Ghana’s 4th republic after 1992. Local participation has been substantially improved an sustained by the introduction of the District Assemblies Common Fund in 1993 which transfers 5% of the national tax income to the districts.