Local Budgeting
This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen int...
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| Format: | Publication |
| Language: | English en_US |
| Published: |
Washington, DC: World Bank
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2007/01/7713322/local-budgeting http://hdl.handle.net/10986/6669 |
| Summary: | This publication, Local Budgeting,
provides a comprehensive guide for local administrators who
are involved in designing and implementing budgetary
institutions and who wish to improve efficiency and equity
in service delivery and to strengthen internal and external
accountability. It details principles and practices to
improve fiscal management. It reviews techniques available
in developing countries for forecasting revenues and
expenditures, and it examines institutional arrangements for
ensuring transparency and fiscal discipline. In addition, it
outlines some strategies to deal with corruption in local
revenue administration. With respect to budgeting, the
volume discusses the decisions that need to be made in
determining budget format and layout, including the scope of
the budget, the degree of transparency of the legal
requirements underlying the budget, and the extent to which
the budget will emphasize inputs, outputs, and outcomes.
Local Budgeting also discusses the role of the capital
budget. It details how performance budgeting can serve as a
tool for results-based accountability to citizens. It helps
the non-specialist reader learn how to interpret budget
documents to discover what the government is doing and how
well it is performing its tasks. It highlights approaches to
stakeholder inputs in the budget process. Finally, it
explores the role of budget execution in ensuring management
flexibility while enhancing democratic accountability. |
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