‘…this is a key read to all who have an interest in the future of local government finance and how we create strong local places.’
- International Journal of Public Sector Management, Volume 21, Issue 7, 2008
Decentralisation is now taking place in the public administrations of most countries of the world. A critical determinant of the effective performance of local governments is finance – their ability to both mobilise financial resources and to use those resources effectively and efficiently.
This book explores the variety of methods used to ensure that fiscal decentralisation takes place alongside administrative decentralisation. It considers the range of revenue sources available, the design systems of intergovernmental transfers between central and local government, and the kinds of rules and procedures necessary to ensure that local governments use their financial resources appropriately.
The experiences described in this book will help local government managers, and national policy-makers charged with local government finance issues, to ensure that they follow good practice in their own programmes of local government reform.
Foreword Jacqueline Wilson
Introduction: Financing Local Government Munawwar Alam
Decentralisation and the Implications for Local Government Finance Nick Devas
Revenue Sources for Local Government Nick Devas
Local Revenue Administration Nick Devas
Financing Capital Investment Nick Devas
Innovative Approaches to Municipal Infrastructure Financing Pritha Venkatachalam
Intergovernmental Fiscal Transfers Nick Devas
Budgeting and Expenditure Management in Local Government Nick Devas
Accounting and Auditing for Local Government Simon Delay
Building Citizen Participation and Local Government Accountability Nick Devas
Local Government and Local Government Finance in England Nick Devas
The Dynamics of Fiscal Decentralisation: The Case of Ghana Roger Oppong Koranteng
Learning from Commonwealth Experience Munawwar Alam