The process of developing and implementing a budget is important for the public sector of every country because the budget set the activities and targets for the year. Thus, it is important to understand the various challenges that affect the implementation of budgets in public institutions. This study provides insights on the challenges to budget implementation at the local government level of Ghana using Effutu Municipal Assembly as a survey district. Using wellstructured questionnaires, the study collected data from one hundred and thirty-five (135) worker in the municipal assembly on the challenges to budget implementation. According to the findings of the study which was presented descriptively, the local assembly encounters political, cultural and technological challenges to budget implementations. The research concludes that these problems can be overcome if local governments adopt proper budget monitoring and review, look at historical trends and extrapolate them into the future to make revenue and expenditure projections, and create comprehensive budgets with the goal of minimising the impact of variances in implementation.

Keywords : Budget Implementation, Challenges to budget implementation, Developing nation, Local Government, Public institution.