1.5.1 Financial Management
Performance in revenue generation is generally measured by the gap between the estimated and the actual revenue collected. Revenue performance can also be termed as the rate of achievement in collection. The revenue performance of the Municipality is shown in 1.4 below. The total IGF receipt constitutes only 17.8 percent of the total amount of the estimated cost of the plan.
The percentage contribution of IGF fluctuated between 2019-2020 because of the pandemic. 

Table 1.4: IGF Pattern

Source: Computed from KSMA Trial Balance, 2021

1.5.1.1 Reasons for Low Revenue Generation
• Unwillingness on the part of the ratepayers to pay. 
• High illiteracy level of the revenue collectors. 
• Lack of reliable revenue database 
• Lack of vibrant market and lorry park

1.5.2 Agriculture 
The agricultural sector employs about 56.5% of the economically active population (GSS PHC, 2010). Many households are engaged in agricultural activities. These include; crops, livestock, capture fisheries, agro forestry and non-traditional commodities. Variation in weather patterns do affect the sector resulting in low yield and eventually translate into low income of farmers. Though crop production is mainly rain fed in the Municipality, some of the farmers engage in informal irrigation for the production of vegetables which has gone a long way to improve crop production output. The estimated total arable land cultivated in the Municipality is 2,208 hectares. The farming system used is usually determined by the type of crops cultivated by farmers. These are: Onion, Pepper, Garden eggs, Maize, Rice and groundnut. Oil palm and Coconut production are crops being promoted in the Municipality under the Planting for Export and Rural Development programme. Extension officer - to -Farmer ratio stands at 1:1,743 for 27,902 farmer population in the Municipality. A total of 17 Active Farmer Based Organizations of various commodities exist across the Municipality with a total membership of 1,727 which is helping in the dissemination of improved farming technologies among farmers. In adequate storage facilities and low prices of farm produce are some of the challenges faced by farmers in the Municipality.  

1.5.3 Trade and Commerce  
The Municipality has two major markets Centers located at Bepong and Mpraeso and four minor markets at Nketapa, Kwahu Praso, Adawso and Ntomem. Markets are organized on either daily or weekly basis. The Assembly generates much of its internally generated fund from business operating permit and market tolls.

1.5.5.    Business 
The Municipality has some small-scale industries that process mainly agricultural produce for sale in markets, in and around. These include cassava processing into cassava dough, gari and palm oil extraction. Others include carpentry, blacksmiths, mechanics, dressmakers, and small-scale sawmills. All these small-scale operators are not organized and therefore are not able to access any institutional credit to improve their productive activities. They also have little or no access to services such as water, electricity and good roads. 

1.5.6 Tourism
Kwahu South Municipality has an active social atmosphere which attracts a mix of cultures from far and near, especially during Easter festivities and times of funeral.  The Municipality also accommodates some tourism potentials including 
• Nkofieho ho cave/warrior cave /mystical cave. (Twenedurase)
• Odweanoma Paragliding Field-Atibie
• Metalex Tour Park (Atibie)
• Air Jays Canopy walk way and zip line-Obo 
• Okra Kofi shrine-Obomeng
• Amina Kofi cave/hike-Odweanoma
• Echo Ravine-Twenedurase 
• Stone City-Amartey 
• Oworobong Water Fall-Oworobong
• Amanfrom Water Fall-Amanfrom 

But little has been seen in the development of these natural tourist attraction. A major factor been the bad nature of the road network that links the tourist sites which desist tourists from going to see these natural potential tourist site. Misunderstanding between opinion leaders /chiefs and tour operators is another major factor contributing to the inability to develop some of these attractions. Investors’ confidence is carried away due to the fact that, they fear to invest their resources into these industries having it mind that, they might lose their investment in the long run. When these issues are properly addressed, it will boost investors’ confidence and also create job opportunities for the unemployed youth in the communities. 

Figure 1.8 Economic activities map of Kwahu South Municipality

Source: KSMA, 2021