Financing Local Government

Overview

Decentralization 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 mobilize financial resources and to use those resources effectively and efficiently. This book explores the variety of methods used to ensure that fiscal decentralization takes place alongside administrative decentralization. It considers the range of revenue sources available, the design systems of ...
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Overview

Decentralization 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 mobilize financial resources and to use those resources effectively and efficiently. This book explores the variety of methods used to ensure that fiscal decentralization takes place alongside administrative decentralization. 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 program of local government reform.
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Editorial Reviews

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"This book tries to explain the variety of methods used to ensure that fiscal decentralization takes place alongside administrative decentralization."
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Product Details

Meet the Author

Munawwar Alam is Adviser on Sub-National Government and Administration in the Governance and Institutional Development Division of the Commonwealth Secretariat.

Simon Delay

Pritha Venkatachalam

Nick Devas is Director of the International Development Department of the School of Public Policy at the University of Birmingham.

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Table of Contents

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