Description
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.
Contents
Foreword Jacqueline Wilson
Preface
Introduction: Financing Local Government Munawwar Alam
CHAPTER ONE
Decentralisation and the Implications for Local Government Finance Nick Devas
CHAPTER TWO
Revenue Sources for Local Government Nick Devas
CHAPTER THREE
Local Revenue Administration Nick Devas
CHAPTER FOUR
Financing Capital Investment Nick Devas
CHAPTER FIVE
Innovative Approaches to Municipal Infrastructure Financing Pritha Venkatachalam
CHAPTER SIX
Intergovernmental Fiscal Transfers Nick Devas
CHAPTER SEVEN
Budgeting and Expenditure Management in Local Government Nick Devas
CHAPTER EIGHT
Accounting and Auditing for Local Government Simon Delay
CHAPTER NINE
Building Citizen Participation and Local Government Accountability Nick Devas
CHAPTER TEN
Local Government and Local Government Finance in England Nick Devas
CHAPTER ELEVEN
The Dynamics of Fiscal Decentralisation: The Case of Ghana Roger Oppong Koranteng
CHAPTER TWELVE
Learning from Commonwealth Experience Munawwar Alam
Index