Local Public Financial Management

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ISBN: 9780821369371 | 0821369377
Cover: Paperback
Copyright: 6/20/2007

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Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attemptsto provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspectsof local public financial management - cash management, internal controls, accounts, audits, and debt management.

Foreword	p. xi
Preface	p. xiii
Acknowledgments	p. xv
Contributors	p. xvii
Abbreviations and Acronyms	p. xxi
Overview	p. 1
Financial Accounting and Reporting	p. 7
Traditional Functions of Financial Accounting and Reporting	p. 9
Accounting Bases	p. 13
Expanding Traditional Functions	p. 19
Financial Reporting Standards	p. 29
Summary	p. 30
Notes	p. 31
References and Other Resources	p. 32
Local Government Cash Management	p. 33
Collections	p. 34
Funds Concentration	p. 41
Disbursements	p. 45
Banking Relationships	p. 48
Cash Flow Forecasting	p. 50
Investing	p. 55
Conclusion	p. 65
Notes	p. 68
References and Other Resources	p. 68
Local Government Procurement and Safeguards against Corruption	p. 69
Overview of Public Procurement	p. 70
Government Systems and the Potential for Corruption at the Local Level	p. 76
The Procurement Process as a Safeguard against Corruption	p. 79
Ethics and Professionalism	p. 97
Conclusion	p. 101
Notes	p. 103
References and Other Resources	p. 103
Local Debt Management	p. 109
How Do Local Governments Use Debt?	p. 112
When Do Local Governments Use Debt?	p. 116
How Do Local Governments Assess Debt Affordability?	p. 121
What Forms of Debt Do Local Governments Use?	p. 137
How Do Local Governments Issue Debt?	p. 143
How Do Local Governments Manage Existing Debt?	p. 149
Conclusion	p. 151
References and Other Resources	p. 152
Local Government Internal Controls to Ensure Efficiency and Integrity	p. 157
Corruption and Money Laundering	p. 157
Objectives and Scope of Internal Controls	p. 159
COSO Framework on Risk Management	p. 165
International Federation of Accountants Standards Applicable to the Private and Public Sectors	p. 171
Institute of Internal Auditors Standards Applicable to the Private and Public Sectors	p. 173
International Organization of Supreme Audit Institutions Identification of Organization Need for Internal Controls in the Public Sector	p. 175
INTOSAI Framework	p. 178
Public Internal Financial Control	p. 180
Best Practices in Control and Management Systems for European Union Membership (SIGMA Baselines)	p. 181
Relevance and Feasibility of Internal Controls for Local Governments in Developing Countries	p. 181
Organizing to Implement Internal Controls	p. 187
Notes	p. 190
References and Other Resources	p. 190
Internal Control and Audit at Local Levels	p. 193
The Need for Improving Accountability in Decentralization	p. 195
Contemporary Internal Controls	p. 198
Internal Audit: A Key Module in Control Systems	p. 204
Conclusion	p. 208
Internal Control and Audit in Local Governments across the World	p. 209
Establishing Effective Internal Control in Local Governments	p. 212
Starting from Scratch: Building an Audit Unit in Local Government	p. 216
Basic Elements of Internal Audit	p. 218
Importance of Risk Management	p. 221
Notes	p. 222
References and Other Resources	p. 223
External Auditing and Performance Evaluation, with Special Emphasis on Detecting Corruption	p. 227
What Makes Auditing in the Government Area Special?	p. 228
The Object of Audit	p. 231
The Scope of the Audit	p. 232
The Users of Audits	p. 247
The Auditor	p. 247
The Auditee	p. 249
The Audit	p. 250
The Auditor's Reporting	p. 253
References and Other Resources	p. 254
Index	p. 255
Table of Contents provided by Ingram. All Rights Reserved.

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