Local Budgeting

Overview

This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration such as setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

...
See more details below
Paperback (New Edition)
$29.49
BN.com price
(Save 15%)$35.00 List Price
Other sellers (Paperback)
  • All (6) from $34.57   
  • New (4) from $34.57   
  • Used (2) from $53.74   
Sending request ...

Overview

This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration such as setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.

Read More Show Less

Product Details

  • ISBN-13: 9780821369456
  • Publisher: World Bank Publications
  • Publication date: 5/30/2007
  • Series: Public Sector Governance and Accountability
  • Edition description: New Edition
  • Pages: 405
  • Sales rank: 611,418
  • Product dimensions: 6.00 (w) x 8.90 (h) x 0.90 (d)

Table of Contents


Foreword     xi
Preface     xiii
Acknowledgments     xv
Contributors     xvii
Abbreviations and Acronyms     xxi
Overview   Anwar Shah     1
Fiscal Administration
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
Notes     46
References     49
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
Conclusion     73
Notes     74
References     76
Local Fiscal Discipline: Fiscal Prudence, Transparency, and Accountability   AltaFolscher     79
Fiscal Discipline as a Value in Public Financial Management     80
Intergovernmental Context of Local Fiscal Discipline     85
Local Fiscal Discipline Institutions     98
Conclusion     102
References     102
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
Concluding Observations     124
Notes     125
References     125
Local Budgeting
Budget Formats: Choices and Implications   Irene Rubin     131
Scope     132
Legal Structure     139
Input Budgeting versus Output Budgeting     142
Choosing a Format     147
References     149
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
Conclusion     168
Review of Performance Budgeting in the United States at the State Level     169
Review of Performance Budgeting in the United States at the County Level     172
Examples of Performance Measurement and Budgeting     172
References     176
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
Conclusion     206
Selected Internet Resources for Best Budget Practices and Innovations     206
Notes     207
References     208
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
Conclusion     250
South Africa as a Model of Intergovernmental Sophistication     252
Estonia's Local Budget Process     254
Participatory Local Budgeting and Planning in Uganda     262
Notes     263
References     264
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
Conclusion     302
Notes     303
References     303
Local Capital Budgeting   A. John Vogt     307
Why Capital Budgeting?     308
Capital Expenditures and Capital Budgeting     309
Capital Budget Process     313
Conclusion      357
Notes     358
References     359
Index     361
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)