Local Budgeting

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ISBN: 9780821369456 | 0821369458
Cover: Paperback
Copyright: 5/1/2007

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This book cover 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 and transparency, integrity of revenue administration, budget formats, performance and capital budgeting.

Foreword	p. xi
Preface	p. xiii
Acknowledgments	p. xv
Contributors	p. xvii
Abbreviations and Acronyms	p. xxi
Overview	p. 1
Fiscal Administration
Fiscal Administration in Local Government: An Overview	p. 15
Special Fiscal Advantages of Local Government	p. 16
Some Disadvantages of More Responsible Local Government	p. 20
Expectations from Local Fiscal Administration	p. 24
Core Functions of Local Fiscal Administration	p. 27
The Legal and Institutional Context for Local Fiscal Administration	p. 36
Special Concerns for the Developing Country Context	p. 43
Notes	p. 46
References	p. 49
Forecasting Local Revenues and Expenditures	p. 53
General Forecasting Techniques	p. 54
Revenue Forecasting	p. 58
Expenditure Forecasts	p. 65
Challenges Facing Local Government Forecasters in Developing Countries	p. 69
Conclusion	p. 73
Notes	p. 74
References	p. 76
Local Fiscal Discipline: Fiscal Prudence, Transparency, and Accountability	p. 79
Fiscal Discipline as a Value in Public Financial Management	p. 80
Intergovernmental Context of Local Fiscal Discipline	p. 85
Local Fiscal Discipline Institutions	p. 98
Conclusion	p. 102
References	p. 102
Combating Corruption in State and Local Revenue Administration	p. 105
Tax and Revenue Powers of Subcentral Governments and Scope for Corruption	p. 107
Corruption in Revenue Administration: Driving Factors and Suggested Remedies	p. 113
Recommendations to Combat Corruption at Subnational Levels	p. 119
Concluding Observations	p. 124
Notes	p. 125
References	p. 125
Local Budgeting
Budget Formats: Choices and Implications	p. 131
Scope	p. 132
Legal Structure	p. 139
Input Budgeting versus Output Budgeting	p. 142
Choosing a Format	p. 147
References	p. 149
Citizen-Centric Performance Budgeting at the Local Level	p. 151
Motivations for the Reform of Local Budgeting	p. 152
Performance Budgeting: Basic Concepts	p. 154
Considerations in Performance Budgeting Reforms	p. 159
Performance Budgeting in Practice	p. 162
Critical Conditions for Successful Implementation of Performance Budgeting	p. 162
Citizen-Centric Performance Budgeting at the Local Level	p. 166
Conclusion	p. 168
Review of Performance Budgeting in the United States at the State Level	p. 169
Review of Performance Budgeting in the United States at the County Level	p. 172
Examples of Performance Measurement and Budgeting	p. 172
References	p. 176
How to Read a Local Budget and Assess Government Performance	p. 179
Questions Addressed by Budgets	p. 180
Values in the Budget	p. 182
How to Read a Budget	p. 184
Overview of Budget Documents	p. 185
Major Technical Elements	p. 186
Analytic Constraints and Benefits	p. 194
Assessment Approaches, Tools, and Techniques	p. 195
Internal Assessment Approach	p. 195
External Assessment Techniques and Tools	p. 200
Conclusion	p. 206
Selected Internet Resources for Best Budget Practices and Innovations	p. 206
Notes	p. 207
References	p. 208
Local Budget Process	p. 213
Intergovernmental Framework	p. 214
Local Budget Cycle	p. 222
Integrating Priorities, Planning, and Budgeting across Levels	p. 233
Participatory Planning and Budgeting: Issues, Modes, and Cautions	p. 238
Accountability, Control, and Evaluation	p. 241
Service Efficiency and Effectiveness	p. 246
Conclusion	p. 250
South Africa as a Model of Intergovernmental Sophistication	p. 252
Estonia's Local Budget Process	p. 254
Participatory Local Budgeting and Planning in Uganda	p. 262
Notes	p. 263
References	p. 264
Local Budget Execution	p. 269
Control Model of Budget Execution: An Accounting Emphasis	p. 271
Budget Execution Using a Managerial Approach	p. 285
Applications for Developing Countries	p. 293
Conclusion	p. 302
Notes	p. 303
References	p. 303
Local Capital Budgeting	p. 307
Why Capital Budgeting?	p. 308
Capital Expenditures and Capital Budgeting	p. 309
Capital Budget Process	p. 313
Conclusion	p. 357
Notes	p. 358
References	p. 359
Index	p. 361
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Local Budgeting

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