Consolidation  of  fiscal  data  for  general  government  is  also  not  possible  because  the  Central  and   Local   Authorities   use   different   classification   systems.   Although   MMDA   budgets   and   outturns   are  provided  to  MoLGRDE,  no  consolidated  report  is  prepared.       4.0  Tax  Administration     Various   measures   have   been   implemented   to   improve   on   non-­‐tax   revenue.   The   MDAs   Retention   of   Funds   Act   2007,   (Act   735)   was   passed   in   May,   2007.     The   law   granted   12   MDAs   legislative  approval  to  retain  portions  of  their  IGFs  and  20  MDAs  approval  to  generate  IGF.    The   Internal  Audit  Agency  has  started  the  investigation  of  the  IGFs  of  18  MDAs  and  10  MMDAs  to   engender  full  disclosure  of  IGF  sources  and  collections.  To  curtail  revenue  leakages,  MOFEP  in   collaboration   with   Ministry   of   National   Security   undertook   exercises   in   a   number   of   MDAs   to   identify  sources  of  leakage  and  the  prosecution  of  culprits.     Also,   procurement   process   for   some   local   banks   to   provide   on-­‐site   banking   services   for   14   MDAs   in   Accra   and   other   parts   of   Ghana   has   been   concluded.   The   implementation   of   the   National   Lotto   Act,   2006,   (Act   722)   is   also   under   way   with   the   establishment   of   the   National   Lottery  Authority  and  the  formation  of  the  Governing  Board.    Additionally,  revenue  projection   workshop   has   been   organized   for   150   participants   from   seventy-­‐five   MDAs   to   fully   institutionalize   the   preparation   of   revenue   estimates.     Furthermore,   a   committee   set   up   to   bring   proposals   for   the   review   of   rents   on   government   bungalows/flats   has   started   its   work.   All   these  has  led  to  an  increase  in  non-­‐tax  revenue  from  about  22.78  percent  of  total  revenue  in   2006  to  26.47  percent  in  2007  and  it  is  projected  to  increase  in  2008.     The   Tax   Policy   Unit   of   MOFEP   is   currently   undertaking   a   review   of   the   existing   exemptions   regimes  under  the  various  enactments  with  the  view  to  scaling  down  the  exemption  drain  on   national  revenue,  improve  coverage  and  compliance.  Various  policies  and  activities  have  been   undertaken   by   the   RAGB   to   enhance   revenue   generation.   These   among   others   include   commencement  of  the  development  of  a  strategic  plan  for  the  RAGB,  training  in  computer  skills   77