• • • 2.5.2 Firstly, there is need to review some of the documents on the decentralization as they do not synchronize well. The laws establishing some departments that are to be decentralized need to be reviewed before they can be decentralized. Though the government has shown political will to decentralization, the process faces challenges from some institutions that fear loss of administrative control over their institutions and staff. Some of the key actors in the decentralization agenda have functions that overlap. Notably, who to do what in the direction of composite budget and line of control and reporting. Political Decentralization The arrangements for the creation of new districts were made based on projected population figures. The exercise was delayed because the 2010 population and housing census figures that were to be the basis had not been released. Creation of new districts The legal framework for district creation is provided by the 1992 Constitution and the Local Government Act (Act 462), 1993. Article 241 (2) of the Constitution stipulates that "Parliament may by law make provision for the redrawing of the boundaries of districts or for reconstituting the districts". The Ministry of Local Government and Rural Development (MLGRD) announced the creation of 42 new districts based on provisional figures of the Population and Housing Census released by the Ghana Statistical Services (GSS). 2.5.3 Fiscal decentralization The Ministry of Local Government and Rural Development (MLGRD) and the District Assemblies started the implementation of the composite budget. In 2011, MMDAs were supported to prepare their composite budgets, implementation of which would started in January 2012. National and regional technical working groups were established to coordinate, monitor and provide backstopping to the District Budget Committees. Joint teams of the Fiscal Decentralization Units of Ministry of Finance and Economic Planning (MoFEP), MLGRD and National Development Planning Commission (NDPC) Sixth Annual APRM Progress Report: January – December 2011 11