Local Public Financial Management

This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while pr...

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Main Author:	Shah, Anwar
Format:	Publication
Language:	English en_US
Published:	Washington, DC: World Bank 2012
Subjects:	ACCOUNT ACCOUNT STRUCTURE ACCOUNTABILITY FOR RESULTS ACCOUNTABILITY IN GOVERNANCE ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCOUNTING THEORY ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUALS ALLOCATION ALLOCATION OF RESOURCES ASSET MANAGEMENT AUDIT RESOURCES AUDIT SYSTEMS AUDITING AUDITING FUNCTION AUDITORS AUTHORITY BUDGET DOES BUDGET EXECUTION BUDGET INSTITUTIONS BUDGET REPORT BUDGET REQUEST BUDGETARY ACCOUNTING BUDGETARY INSTITUTIONS BUSINESS ADMINISTRATION CAPACITY-BUILDING CAPITAL BUDGET CAPITAL INVESTMENT CASH ACCOUNTING CASH FLOW CASH FLOW STATEMENT CASH FLOWS CASH MANAGEMENT CITIZENS CLEARING HOUSE COST OF SERVICES DEBT DEBT MANAGEMENT DEBT SERVICE DECISION MAKING DEMOCRACY DEPOSITS DEVOLUTION DISCRETIONARY POWER ECONOMIC CYCLE ENVIRONMENTAL ECONOMICS EXTERNAL ACCOUNTABILITY EXTERNAL AUDIT FEDERAL DEPOSIT INSURANCE FEDERAL DEPOSIT INSURANCE CORPORATION FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ACCOUNTING FINANCIAL CONTROL FINANCIAL DISTRESS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL PROBITY FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL SUPPORT FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL MANAGEMENT FISCAL POLICIES FISCAL RELATIONS FISCAL RESOURCES FISCAL SYSTEMS FISCAL TRANSFERS FUND ACCOUNTING GOOD GOVERNANCE GOVERNMENT ACCOUNTABILITY GOVERNMENT ACCOUNTING GOVERNMENT ADMINISTRATION GOVERNMENT CAPITAL GOVERNMENT ENTITIES GOVERNMENT FINANCE GOVERNMENT OFFICIALS GOVERNMENT SPENDING GOVERNMENT STRUCTURES GOVERNMENT SYSTEMS GOVERNMENTAL ACCOUNTING GROSS NATIONAL PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL MECHANISMS INSURANCE INTERGOVERNMENTAL RELATIONS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATURE LICENSES LIQUIDITY LOCAL FINANCE LOCAL FINANCIAL MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL PUBLIC SECTOR MANAGEMENT MARKETING MINISTRY OF FINANCE MONEY TERMS MOTIVATIONS NATIONAL ACCOUNTING NATIONAL GOVERNMENT NATIONAL LEVEL NATIONS NET ASSETS OF SERVICES OPERATING EXPENSES OPPORTUNITIES FOR CORRUPTION ORGANIZATIONAL STRUCTURE PERFORMANCE ACCOUNTABILITY PERFORMANCE AUDITS PERFORMANCE EVALUATION PERFORMANCE GOALS POLITICIANS POOR GOVERNANCE POVERTY ALLEVIATION POVERTY REDUCTION PRIVATE MARKET PRIVATE SECTOR PROCUREMENT PROCESS PROGRAM BUDGETING PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ADMINISTRATION PUBLIC AFFAIRS PUBLIC BUDGETING PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC GOODS PUBLIC GOVERNANCE PUBLIC MONEY PUBLIC OFFICIALS PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SECTORS PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE PROVISION PUBLIC SERVICES QUALITY QUALITY OF SERVICES REFORM EFFORTS RETIREMENT REVENUE COLLECTION RISK MANAGEMENT RISK MANAGEMENT MODEL SECTOR PROGRAMS SERVICE DELIVERY SERVICE PROVISION SOCIAL EQUITY SPECIAL ASSESSMENTS STATE BUDGET SUBNATIONAL GOVERNMENT SUBSIDIARY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAXATION TAXPAYERS TRANSPARENCY TREASURY TREASURY MANAGEMENT
Online Access:	http://documents.worldbank.org/curated/en/2007/01/7725911/local-public-financial-management http://hdl.handle.net/10986/6655

id	okr-10986-6655
recordtype	oai_dc
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNT ACCOUNT STRUCTURE ACCOUNTABILITY FOR RESULTS ACCOUNTABILITY IN GOVERNANCE ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCOUNTING THEORY ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUALS ALLOCATION ALLOCATION OF RESOURCES ASSET MANAGEMENT AUDIT RESOURCES AUDIT SYSTEMS AUDITING AUDITING FUNCTION AUDITORS AUTHORITY BUDGET DOES BUDGET EXECUTION BUDGET INSTITUTIONS BUDGET REPORT BUDGET REQUEST BUDGETARY ACCOUNTING BUDGETARY INSTITUTIONS BUSINESS ADMINISTRATION CAPACITY-BUILDING CAPITAL BUDGET CAPITAL INVESTMENT CASH ACCOUNTING CASH FLOW CASH FLOW STATEMENT CASH FLOWS CASH MANAGEMENT CITIZENS CLEARING HOUSE COST OF SERVICES DEBT DEBT MANAGEMENT DEBT SERVICE DECISION MAKING DEMOCRACY DEPOSITS DEVOLUTION DISCRETIONARY POWER ECONOMIC CYCLE ENVIRONMENTAL ECONOMICS EXTERNAL ACCOUNTABILITY EXTERNAL AUDIT FEDERAL DEPOSIT INSURANCE FEDERAL DEPOSIT INSURANCE CORPORATION FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ACCOUNTING FINANCIAL CONTROL FINANCIAL DISTRESS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL PROBITY FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL SUPPORT FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL MANAGEMENT FISCAL POLICIES FISCAL RELATIONS FISCAL RESOURCES FISCAL SYSTEMS FISCAL TRANSFERS FUND ACCOUNTING GOOD GOVERNANCE GOVERNMENT ACCOUNTABILITY GOVERNMENT ACCOUNTING GOVERNMENT ADMINISTRATION GOVERNMENT CAPITAL GOVERNMENT ENTITIES GOVERNMENT FINANCE GOVERNMENT OFFICIALS GOVERNMENT SPENDING GOVERNMENT STRUCTURES GOVERNMENT SYSTEMS GOVERNMENTAL ACCOUNTING GROSS NATIONAL PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL MECHANISMS INSURANCE INTERGOVERNMENTAL RELATIONS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATURE LICENSES LIQUIDITY LOCAL FINANCE LOCAL FINANCIAL MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL PUBLIC SECTOR MANAGEMENT MARKETING MINISTRY OF FINANCE MONEY TERMS MOTIVATIONS NATIONAL ACCOUNTING NATIONAL GOVERNMENT NATIONAL LEVEL NATIONS NET ASSETS OF SERVICES OPERATING EXPENSES OPPORTUNITIES FOR CORRUPTION ORGANIZATIONAL STRUCTURE PERFORMANCE ACCOUNTABILITY PERFORMANCE AUDITS PERFORMANCE EVALUATION PERFORMANCE GOALS POLITICIANS POOR GOVERNANCE POVERTY ALLEVIATION POVERTY REDUCTION PRIVATE MARKET PRIVATE SECTOR PROCUREMENT PROCESS PROGRAM BUDGETING PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ADMINISTRATION PUBLIC AFFAIRS PUBLIC BUDGETING PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC GOODS PUBLIC GOVERNANCE PUBLIC MONEY PUBLIC OFFICIALS PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SECTORS PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE PROVISION PUBLIC SERVICES QUALITY QUALITY OF SERVICES REFORM EFFORTS RETIREMENT REVENUE COLLECTION RISK MANAGEMENT RISK MANAGEMENT MODEL SECTOR PROGRAMS SERVICE DELIVERY SERVICE PROVISION SOCIAL EQUITY SPECIAL ASSESSMENTS STATE BUDGET SUBNATIONAL GOVERNMENT SUBSIDIARY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAXATION TAXPAYERS TRANSPARENCY TREASURY TREASURY MANAGEMENT
spellingShingle	ACCOUNT ACCOUNT STRUCTURE ACCOUNTABILITY FOR RESULTS ACCOUNTABILITY IN GOVERNANCE ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCOUNTING THEORY ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUALS ALLOCATION ALLOCATION OF RESOURCES ASSET MANAGEMENT AUDIT RESOURCES AUDIT SYSTEMS AUDITING AUDITING FUNCTION AUDITORS AUTHORITY BUDGET DOES BUDGET EXECUTION BUDGET INSTITUTIONS BUDGET REPORT BUDGET REQUEST BUDGETARY ACCOUNTING BUDGETARY INSTITUTIONS BUSINESS ADMINISTRATION CAPACITY-BUILDING CAPITAL BUDGET CAPITAL INVESTMENT CASH ACCOUNTING CASH FLOW CASH FLOW STATEMENT CASH FLOWS CASH MANAGEMENT CITIZENS CLEARING HOUSE COST OF SERVICES DEBT DEBT MANAGEMENT DEBT SERVICE DECISION MAKING DEMOCRACY DEPOSITS DEVOLUTION DISCRETIONARY POWER ECONOMIC CYCLE ENVIRONMENTAL ECONOMICS EXTERNAL ACCOUNTABILITY EXTERNAL AUDIT FEDERAL DEPOSIT INSURANCE FEDERAL DEPOSIT INSURANCE CORPORATION FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ACCOUNTING FINANCIAL CONTROL FINANCIAL DISTRESS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL PROBITY FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL SUPPORT FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL MANAGEMENT FISCAL POLICIES FISCAL RELATIONS FISCAL RESOURCES FISCAL SYSTEMS FISCAL TRANSFERS FUND ACCOUNTING GOOD GOVERNANCE GOVERNMENT ACCOUNTABILITY GOVERNMENT ACCOUNTING GOVERNMENT ADMINISTRATION GOVERNMENT CAPITAL GOVERNMENT ENTITIES GOVERNMENT FINANCE GOVERNMENT OFFICIALS GOVERNMENT SPENDING GOVERNMENT STRUCTURES GOVERNMENT SYSTEMS GOVERNMENTAL ACCOUNTING GROSS NATIONAL PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL MECHANISMS INSURANCE INTERGOVERNMENTAL RELATIONS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATURE LICENSES LIQUIDITY LOCAL FINANCE LOCAL FINANCIAL MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL PUBLIC SECTOR MANAGEMENT MARKETING MINISTRY OF FINANCE MONEY TERMS MOTIVATIONS NATIONAL ACCOUNTING NATIONAL GOVERNMENT NATIONAL LEVEL NATIONS NET ASSETS OF SERVICES OPERATING EXPENSES OPPORTUNITIES FOR CORRUPTION ORGANIZATIONAL STRUCTURE PERFORMANCE ACCOUNTABILITY PERFORMANCE AUDITS PERFORMANCE EVALUATION PERFORMANCE GOALS POLITICIANS POOR GOVERNANCE POVERTY ALLEVIATION POVERTY REDUCTION PRIVATE MARKET PRIVATE SECTOR PROCUREMENT PROCESS PROGRAM BUDGETING PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ADMINISTRATION PUBLIC AFFAIRS PUBLIC BUDGETING PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC GOODS PUBLIC GOVERNANCE PUBLIC MONEY PUBLIC OFFICIALS PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SECTORS PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE PROVISION PUBLIC SERVICES QUALITY QUALITY OF SERVICES REFORM EFFORTS RETIREMENT REVENUE COLLECTION RISK MANAGEMENT RISK MANAGEMENT MODEL SECTOR PROGRAMS SERVICE DELIVERY SERVICE PROVISION SOCIAL EQUITY SPECIAL ASSESSMENTS STATE BUDGET SUBNATIONAL GOVERNMENT SUBSIDIARY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAXATION TAXPAYERS TRANSPARENCY TREASURY TREASURY MANAGEMENT Shah, Anwar Local Public Financial Management
relation	Public Sector Governance and Accountability
description	This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.
format	Publications & Research :: Publication
author	Shah, Anwar
author_facet	Shah, Anwar
author_sort	Shah, Anwar
title	Local Public Financial Management
title_short	Local Public Financial Management
title_full	Local Public Financial Management
title_fullStr	Local Public Financial Management
title_full_unstemmed	Local Public Financial Management
title_sort	local public financial management
publisher	Washington, DC: World Bank
publishDate	2012
url	http://documents.worldbank.org/curated/en/2007/01/7725911/local-public-financial-management http://hdl.handle.net/10986/6655
_version_	1764398284020908032
spelling	okr-10986-66552021-04-23T14:02:26Z Local Public Financial Management Shah, Anwar ACCOUNT ACCOUNT STRUCTURE ACCOUNTABILITY FOR RESULTS ACCOUNTABILITY IN GOVERNANCE ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCOUNTING THEORY ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCRUALS ALLOCATION ALLOCATION OF RESOURCES ASSET MANAGEMENT AUDIT RESOURCES AUDIT SYSTEMS AUDITING AUDITING FUNCTION AUDITORS AUTHORITY BUDGET DOES BUDGET EXECUTION BUDGET INSTITUTIONS BUDGET REPORT BUDGET REQUEST BUDGETARY ACCOUNTING BUDGETARY INSTITUTIONS BUSINESS ADMINISTRATION CAPACITY-BUILDING CAPITAL BUDGET CAPITAL INVESTMENT CASH ACCOUNTING CASH FLOW CASH FLOW STATEMENT CASH FLOWS CASH MANAGEMENT CITIZENS CLEARING HOUSE COST OF SERVICES DEBT DEBT MANAGEMENT DEBT SERVICE DECISION MAKING DEMOCRACY DEPOSITS DEVOLUTION DISCRETIONARY POWER ECONOMIC CYCLE ENVIRONMENTAL ECONOMICS EXTERNAL ACCOUNTABILITY EXTERNAL AUDIT FEDERAL DEPOSIT INSURANCE FEDERAL DEPOSIT INSURANCE CORPORATION FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTABILITY SYSTEMS FINANCIAL ACCOUNTING FINANCIAL CONTROL FINANCIAL DISTRESS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FINANCIAL POSITION FINANCIAL PROBITY FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL SUPPORT FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL MANAGEMENT FISCAL POLICIES FISCAL RELATIONS FISCAL RESOURCES FISCAL SYSTEMS FISCAL TRANSFERS FUND ACCOUNTING GOOD GOVERNANCE GOVERNMENT ACCOUNTABILITY GOVERNMENT ACCOUNTING GOVERNMENT ADMINISTRATION GOVERNMENT CAPITAL GOVERNMENT ENTITIES GOVERNMENT FINANCE GOVERNMENT OFFICIALS GOVERNMENT SPENDING GOVERNMENT STRUCTURES GOVERNMENT SYSTEMS GOVERNMENTAL ACCOUNTING GROSS NATIONAL PRODUCT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL MECHANISMS INSURANCE INTERGOVERNMENTAL RELATIONS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LAWS LEGAL FRAMEWORK LEGISLATURE LICENSES LIQUIDITY LOCAL FINANCE LOCAL FINANCIAL MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL PUBLIC SECTOR MANAGEMENT MARKETING MINISTRY OF FINANCE MONEY TERMS MOTIVATIONS NATIONAL ACCOUNTING NATIONAL GOVERNMENT NATIONAL LEVEL NATIONS NET ASSETS OF SERVICES OPERATING EXPENSES OPPORTUNITIES FOR CORRUPTION ORGANIZATIONAL STRUCTURE PERFORMANCE ACCOUNTABILITY PERFORMANCE AUDITS PERFORMANCE EVALUATION PERFORMANCE GOALS POLITICIANS POOR GOVERNANCE POVERTY ALLEVIATION POVERTY REDUCTION PRIVATE MARKET PRIVATE SECTOR PROCUREMENT PROCESS PROGRAM BUDGETING PRUDENT FISCAL MANAGEMENT PUBLIC PUBLIC ADMINISTRATION PUBLIC AFFAIRS PUBLIC BUDGETING PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURE ANALYSIS PUBLIC EXPENDITURE MANAGEMENT PUBLIC FINANCE PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC GOODS PUBLIC GOVERNANCE PUBLIC MONEY PUBLIC OFFICIALS PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR PERFORMANCE PUBLIC SECTOR REFORM PUBLIC SECTORS PUBLIC SERVANTS PUBLIC SERVICE PUBLIC SERVICE PROVISION PUBLIC SERVICES QUALITY QUALITY OF SERVICES REFORM EFFORTS RETIREMENT REVENUE COLLECTION RISK MANAGEMENT RISK MANAGEMENT MODEL SECTOR PROGRAMS SERVICE DELIVERY SERVICE PROVISION SOCIAL EQUITY SPECIAL ASSESSMENTS STATE BUDGET SUBNATIONAL GOVERNMENT SUBSIDIARY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TAXATION TAXPAYERS TRANSPARENCY TREASURY TREASURY MANAGEMENT This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa. 2012-05-30T16:32:04Z 2012-05-30T16:32:04Z 2007 http://documents.worldbank.org/curated/en/2007/01/7725911/local-public-financial-management 978-0-8213-6937-1 http://hdl.handle.net/10986/6655 English en_US Public Sector Governance and Accountability CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Publications & Research :: Publication Publications & Research :: Publication

Local Public Financial Management

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