Relevance. Local governments in both developed and developing countries act as a vital link between central governments and local communities. Central government funding transfers to local governments are often based on performance measures. In Ghana, the District Performance Assessment Tool (DPAT) has been utilized to evaluate local government performance since 2018, with a primary focus on improving service delivery to meet the needs of local residents.Research objective. This paper aims to analyze how the DPAT was conducted for the five selected local governments in the Central Region of Ghana from 2021 to 2022.Data and methods. The study employs a qualitative approach to the analysis of the primary data gathered from ten technical officers and 16 Assembly members, who served as key informants. A document review guide was also used to collect secondary data.Results. While the DPAT indicators aimed at assessing service delivery to communities, many were focused primarily on the internal operations of local governments. Although the DPAT represents an improvement over the District Development Facility's Functional and Organizational Assessment Tool, the assessors did not interview Assembly members to verify the services delivered in the communities.Conclusions. The findings and methods of this study can inform analyses of local government performance in Ghana. It is recommended that DPAT assessors conduct field visits to interview Assembly members to enhance the assessment process. This study contributes to the understanding of financial resource allocation and service delivery in local governments.