This study critically explores the realities of administrative decentralization in Ghana through a comparative analysis of three District Assemblies: Tema Metropolitan, Yilo Krobo Municipal, and Gomoa West District. Guided by a constructivist–interpretivist paradigm and a multi-level governance framework, it examines how decentralization policies are interpreted, adapted, and practiced at the local level. Using a qualitative multiple-case study approach, data were gathered through in-depth interviews, focus group discussions, direct observation, and document analysis. The findings reveal that while Ghana’s decentralization policy rests on a strong legal foundation, its actual implementation is constrained by persistent central control over personnel, finance, and decision-making. All three Assemblies exhibited limited administrative autonomy, weak substructures, and low citizen accountability—although differences in institutional capacity and development outcomes were evident. Tema, with greater administrative and fiscal resources, outperformed Yilo Krobo and Gomoa West.The study concludes that decentralization in Ghana remains largely symbolic, with political and structural barriers limiting genuine administrative devolution. It recommends reforms to strengthen local autonomy, empower sub-district institutions, and recalibrate central–local relations. By offering grounded, district-level evidence, this research advances the literature on decentralization-in-practice in sub-Saharan Africa and deepens understanding of intra-country governance variation.