and the Local Government Service Secretariat (LGSS) conducted composite budget hearings with MMDAs at the regional level to arrive at acceptable ceilings on the composite budget for the all districts. The District Assembly Common Fund (DACF) continues to be the single most important source of funding for most Metropolitan, Municipal and District Assemblies (MMDAs). It accounted for about 49 percent of MMDAs’ revenue for 2011. This was followed by internally generated fund (IGF), 22 percent. Grants from central government amounted to 13 percent of funding, whilst development partner funding accounted for 12 percent. HIPC flows accounted for only 4 percent of total funding. DACF releases for the period 2007 – 2011 are shown in Table 2.3 Table 2.3: DACF releases, 2007 - 2011 Year 2007 2008 2009 2010 2011 Amount (GHC) 148,389,400.00 217,008,095.00 303,915,370.00 136,831,617.20 194,165,436.15 % change 46 40 - 54 30 Source: DACF Secretariat, 2012 Districts Assemblies in the three Northern Regions received funding under the District Wide Assistance Project (DWAP). DWAP is a CIDA funded project which seeks to complement other sources of funds to implement sub-project activities at the district level. The project is expected to end in 2012. Another funding source for all the Districts is the District Development Facility (DDF), a DANIDA funding programme. It is given based on an assessment using the Functional Organizational Assessment Tool (FOAT). FOAT outlines indicators that measure progress made for districts to fulfill, e.g. reports of the number of District Assembly meetings held within a year. In 2011, no transfers were made to the Districts but fund activities were on-going. Some of the activities were for investments (infrastructure Sixth Annual APRM Progress Report: January – December 2011 12