Fiscal  Decentralization   The   Ministry   of   Local   Government,   Rural   Development   and   Environment   (MLGRDE)   in   collaboration   with   the   Ministry   of   Finance   and   Economic   Planning   (MOFEP)   has   prepared   an   Inter-­‐Governmental   Fiscal   Framework   which   seeks   to   address   the   issue   of   revenue   and   expenditure  assignment  between  the  national  and  sub-­‐regional  levels.  The  Framework  and  its   Implementation  Plan  have  been  submitted  to  Cabinet  for  endorsement.   There  has  been  an  increase  in  the  District  Assembly  Common  Fund  (DACF)  from  5.0  percent  of   generated  revenue  to  7.5  percent.  Stakeholders  indicate  that  whilst  there  are  strict  guidelines   for   the   use   of   the   DACF,   there   are   vague   guidelines   regarding   the   utilization   of   Internally   Generated  Funds  (IGF).   Respondents   (34.4   percent)   were   of   the   opinion   that   accountability   of   public   officers   at   the   district   level   is   low   (Figure   13).   28.2   percent   of   Respondents   indicated   that   there   has   been   improvement  in  the  level  of  accountability  at  the  district  level  and  cite  reports  submitted  to  the   Assembly  as  regards  revenue  and  expenditure.     When   asked   if   the   Constitution   should   be   amended   to   allow   citizens   elect   their   Chief   Executives,  a  majority  (71.2  percent)  responded  in  the  affirmative  (Figure  14).   35