Financing local government / Nick Devas ; with Munawwar Alam ... [and others].

Format:

Book

Author/Creator:

Devas, Nick.

Contributor:

Alam, Munawwar.

Series:

Commonwealth Secretariat local government reform series

Language:

English

Subjects (All):

Local finance.

Central-local government relations.

Decentralization in government.

Physical Description:

viii, 153 pages : illustrations ; 25 cm.

Place of Publication:

London : Commonwealth Secretariat, [2008]

Summary:

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 of 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 the 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:

Introduction: Financing Local Government / Munawwar Alam 1

Chapter 1 Decentralisation and the Implications for Local Government Finance / Nick Devas 11

Chapter 2 Revenue Sources for Local Government / Nick Devas 23

Chapter 3 Local Revenue Administration / Nick Devas 41

Chapter 4 Financing Capital Investment / Nick Devas 50

Chapter 5 Innovative Approaches to Municipal Infrastructure Financing / Pritha Venkatachalam 60

Chapter 6 Intergovernmental Fiscal Transfers / Nick Devas 77

Chapter 7 Budgeting and Expenditure Management in Local Government / Nick Devas 89

Chapter 8 Accounting and Auditing for Local Government / Simon Delay 101

Chapter 9 Building Citizen Participation and Local Government Accountability / Nick Devas 109

Chapter 10 Local Government and Local Government Finance in England / Nick Devas 114

Chapter 11 The Dynamics of Fiscal Decentralisation: The Case of Ghana / Roger Oppong Koranteng 123

Chapter 12 Learning from Commonwealth Experience / Munawwar Alam 133.

Notes:

Includes bibliographical references and index.

ISBN:

9780850928532

0850928532

OCLC:

184829518