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Full 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 by Jacqueline Wilson
Preface
Introduction: Financing Local Government by Munawwar Alam
1. Decentralisation and the Implications for Local Government Finance by Nick Devas
2. Revenue Sources for Local Government by Nick Devas
3. Local Revenue Administration by Nick Devas
4. Financing Capital Investment by Nick Devas
5. Innovative Approaches to Municipal Infrastructure Financing by Pritha Venkatachalam
6. Intergovernmental Fiscal Transfers by Nick Devas
7. Budgeting and Expenditure Management in Local Government by Nick Devas
8. Accounting and Auditing for Local Government by Simon Delay
9. Building Citizen Participation and Local Government Accountability by Nick Devas
10. Local Government and Local Government Finance in England by Nick Devas
11. The Dynamics of Fiscal Decentralisation: The Case of Ghana by Roger Oppong Koranteng
12. Learning from Commonwealth Experience by Munawwar Alam
Index
