World Bank Publications, 2007 - Business & Economics - 381 pages
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.
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accountability agencies allocation annual approach appropriate approval assessment authority balance beneﬁts borrowing budget execution budget ofﬁce budget process budgetary capacity capital budget capital ﬁnancing capital projects central government citizen corruption cost council debt decentralization decisions deﬁcits deﬁned design-bid-build developing countries difﬁcult economic effective efﬁciency ensure evaluation Finance ﬁnancial ﬁrst Fiscal ﬁscal administration ﬁscal discipline ﬂexibility ﬂows funds governmental Harare identiﬁed implementation inﬂuence infrastructure input institutions intergovernmental International International Monetary Fund jurisdiction’s jurisdictions Kenya legislative levels of government line item local governments macroeconomic managerial ment monitoring municipal needs OECD ofﬁcers ofﬁcials operating budget participation percent performance budgeting performance measures planning political priorities property tax reﬂect reports require responsibility revenue forecasts revenue sources revenues and expenditures service delivery signiﬁcant South Africa speciﬁc spending subnational governments sufﬁcient transfers transparency Uganda World Bank World Bank Institute Zimbabwe
Page 359 - Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments: Omnibus, an amendment of GASB Statements No.
Page 105 - Just as it is impossible not to taste the honey or the poison that finds itself at the tip of the tongue, so it is impossible for a government servant not to eat up, at least, a bit of the king's revenue. Just as fish moving under water cannot possibly be found out either as drinking or not drinking water, so government servants employed in the government work cannot be found out while taking money for themselves.
Page 253 - ... (iii) informing one another of, and consulting one another on, matters of common interest; (iv) co-ordinating their actions and legislation with one another; (v) adhering to agreed procedures; and (vi) avoiding legal proceedings against one another.
Page xix - All of these questions are being dealt with in a research project being undertaken at the Maxwell School of Citizenship and Public Affairs of Syracuse University under the direction of Harlan Cleveland.
Page xviii - MA from the Maxwell School of Citizenship and Public Affairs at Syracuse University. He worked for the federal and city governments and participated in national and state political campaigns.
Page 198 - It is the ability to: 1) maintain existing service levels; 2) endure local and regional economic disruptions; and 3) meet the demands of natural growth, decline, and change.
Page 209 - The 10-Point Test of Financial Condition: Toward an Easy-to-Use Assessment Tool for Smaller Cities.
Page 183 - Public servants should ensure that government is conducted openly, efficiently, equitably, and honorably in a manner that permits the citizenry to make informed judgments and hold government officials accountable.
Page 182 - The budget is the single most important policy document of governments, where policy objectives are reconciled and implemented in concrete terms. Budget transparency is defined as the full disclosure of all relevant fiscal information in a timely and systematic manner (OECD 2001; 3).