The District Assembly Common Fund (DACF) is designed to ensure the equitable distribution of national resources for development at the local level. Its functions include:

1. Proposing a Formula for Distribution:
   • The DACF proposes a formula annually for the distribution of the Common Fund, which is subject to approval by Parliament.
2. Administering and Distributing the Fund:
   • It administers and distributes monies paid into the Common Fund to District Assemblies based on the approved formula.
3. Reporting Utilization:
   • The DACF reports in writing to the Minister on how the allocations made from the Common Fund have been utilized by the District Assemblies.
4. Performing Other Functions as Directed by the President:
   • The DACF performs other duties as directed by the President to support local governance and development.