Local budgeting / edited by Anwar Shah.

Format:

Book

Government document

Contributor:

Shah, Anwar.

Series:

Public sector governance and accountability series

Language:

English

Subjects (All):

Local budgets.

Local finance.

Physical Description:

xxii, 381 pages : illustrations ; 23 cm.

Place of Publication:

Washington, D.C. : World Bank, [2007]

Summary:

Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

Contents:

Part 1 Fiscal Administration

Chapter 1 Fiscal Administration in Local Government: An Overview / John L. Mikesell 15

Special Fiscal Advantages of Local Government 16

Some Disadvantages of More Responsible Local Government 20

Expectations from Local Fiscal Administration 24

Core Functions of Local Fiscal Administration 27

The Legal and Institutional Context for Local Fiscal Administration 36

Special Concerns for the Developing Country Context 43

2 Forecasting Local Revenues and Expenditures / Larry Schroeder 53

General Forecasting Techniques 54

Revenue Forecasting 58

Expenditure Forecasts 65

Challenges Facing Local Government Forecasters in Developing Countries 69

3 Local Fiscal Discipline: Fiscal Prudence, Transparency, and Accountability / Alta Folscher 79

Fiscal Discipline as a Value in Public Financial Management 80

Intergovernmental Context of Local Fiscal Discipline 85

Local Fiscal Discipline Institutions 98

4 Combating Corruption in State and Local Revenue Administration / Amaresh Bagchi 105

Tax and Revenue Powers of Subcentral Governments and Scope for Corruption 107

Corruption in Revenue Administration: Driving Factors and Suggested Remedies 113

Recommendations to Combat Corruption at Subnational Levels 119

Part II Local Budgeting

5 Budget Formats: Choices and Implications / Irene Rubin 131

Legal Structure 139

Input Budgeting versus Output Budgeting 142

Choosing a Format 147

6 Citizen-Centric Performance Budgeting at the Local Level / Anwar Shah, Chunli Shen 151

Motivations for the Reform of Local Budgeting 152

Performance Budgeting: Basic Concepts 154

Considerations in Performance Budgeting Reforms 159

Performance Budgeting in Practice 162

Critical Conditions for Successful Implementation of Performance Budgeting 162

Citizen-Centric Performance Budgeting at the Local Level 166

Annex 6A Review of Performance Budgeting in the United States at the State Level 169

Annex 6B Review of Performance Budgeting in the United States at the County Level 172

Annex 6C Examples of Performance Measurement and Budgeting 172

7 How to Read a Local Budget and Assess Government Performance / Carol W. Lewis 179

Questions Addressed by Budgets 180

Values in the Budget 182

How to Read a Budget 184

Overview of Budget Documents 185

Major Technical Elements 186

Analytic Constraints and Benefits 194

Assessment Approaches, Tools, and Techniques 195

Internal Assessment Approach 195

External Assessment Techniques and Tools 200

Annex 7A Selected Internet Resources for Best Budget Practices and Innovations 206

8 Local Budget Process / Daniel R. Mullins 213

Intergovernmental Framework 214

Local Budget Cycle 222

Integrating Priorities, Planning, and Budgeting across Levels 233

Participatory Planning and Budgeting: Issues, Modes, and Cautions 238

Accountability, Control, and Evaluation 241

Service Efficiency and Effectiveness 246

Annex 8A South Africa as a Model of Intergovernmental Sophistication 252

Annex 8B Estonia's Local Budget Process 254

Annex 8C Participatory Local Budgeting and Planning in Uganda 262

9 Local Budget Execution / Kurt Thurmaier 269

Control Model of Budget Execution: An Accounting Emphasis 271

Budget Execution Using a Managerial Approach 285

Applications for Developing Countries 293

10 Local Capital Budgeting / A. John Vogt 307

Why Capital Budgeting? 308

Capital Expenditures and Capital Budgeting 309

Capital Budget Process 313.

Notes:

Includes bibliographical references and index.

ISBN:

9780821369456

0821369458

0821369466

9780821369463

OCLC:

77116845