Concept:Local government/district assemblies receive money from central government through a statutory revenue-sharing fund.
Explanation:The District Assemblies Common Fund is a guaranteed source of funds allocated from national revenue.
This fund provides local assemblies with regular money for administration and development.
Excise duties are taxes collected by the central government, not directly by local assemblies.
Road tolls may be a source in some areas, but they are not a general/common source for all assemblies.
Therefore, the most appropriate source of funds is the common fund allocation.
Answer:A. common fund allocation