CHAPTER 3 implementation. This would require greater transparency in the work of revenue and spending ministries, departments and agencies (MDAs). Parliamentarians agree on the need for regular reporting and disclosure of information to them on the management of public finances by these bodies. Parliamentarians recognise that they would benefit from an increase in their own capacity to perform the oversight responsibilities expected of them under the Constitution. Their capacity to do independent analysis is currently very limited and the MDAs do not regularly report to them on budgetary implementation. 97. Fiscal decentralisation is generally rated as unsatisfactory, and most stakeholders blame the centralisation of the management of public finance. Delays in the flow of funds from the centre to the local governments add to the frustration of the critics. The timing of revenue flows to the consolidated funds appears not to carry as much weight to the critics as the matter of administrative procedures. The government representatives argue that the procedures are a consequence of a need for accountability. The AuditorGeneral's reports have, for example, uncovered instances of waste, misuse and gross mismanagement of funds. Capacity weaknesses in accounting and internal auditing systems at the level of the District Assemblies necessitate careful procedures for fund transfers if the primary aim of fiscal decentralisation improved quality and quantity of public services per cedi of government expenditure is to be realised. 98. The government representatives of the authorities showed great pride in the progress they have made in strengthening aspects of the institutional (and legal) and organisational framework to promote sound public financial management. They acknowledge facing a major challenge in enforcing the laws and rules and implementing the required organisational reforms. Tangible progress includes: ? ? ? 74 The Audit Service Act 2000 (Act 584), which provides for an Audit Service headed by an Auditor-General and a Governing Board; The Public Procurement Act, 2003 (Act 663), which sets out the rules and guidelines for governing public procurement, and provides for a Public Procurement Board with clearly specified functions; and A Revenue Agencies Governing Board, which was established in 2002 to improve information flow and communication among Ghana's three revenue agencies. This Board also acts as an interface among the revenue agencies, the Ministry of Finance and Economic Planning and the Economic Management Team.