Many countries around the world have been attempting for several reasons and with various degrees of intention and success to create or strengthen local governments in recent years. Ghana is one of these countries and since 1998 has been going through a decentralisation process, that is moving decision-making from the national (center) to the district and community levels a bottom up approach. Many rationales for decentralisation may be discerned in the literature and in practice. The most common theoretical rationales for decentralisation are: to attain allocative efficiency in the face of...