This study sets to examine the structure of the revenue of Abura-Asebu-Kwamankese District Assembly, Ghana. Desk review of secondary data was employed to gather and analyse revenue from the District Assembly’s trial balances for the years 2005 to 2010. Major findings from the study were that District Assembly’s Common Fund together with other externally generated revenues recorded an average of 90 percent of the district’s revenue sources whereas Internally Generated Revenue contributed a maximum of 10 percent. This trend depicts overdependence on externally generated revenue, especially the District Assembly Common Fund, creating a dependency syndrome for Abura-Asebu-Kwamankese District Assembly. The study also reveals that investment and miscellaneous components of Internally Generated Revenue were performing better compared to the other sources, such as land, rates and fines. Recommendations made for study include increasing mobilization of IGR and finding other sources of IGR for local level development.

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