Municipal Finances : A Handbook for Local Governments
This handbook aims to help local government practitioners, particularly staff of medium and large cities, improve strategic management of municipal finances. The demands for pragmatic knowledge are fueled in part by decentralization and fiscal pres...
Main Authors: | , |
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Format: | Publication |
Language: | English en_US |
Published: |
Washington, DC: World Bank
2014
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Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/2014/06/19701224/municipal-finances-handbook-local-governments http://hdl.handle.net/10986/18725 |
Summary: | This handbook aims to help local
government practitioners, particularly staff of medium and
large cities, improve strategic management of municipal
finances. The demands for pragmatic knowledge are fueled in
part by decentralization and fiscal pressures, as transfer
of responsibilities from central to local governments are
not often accompanied with an adequate transfer of
resources. Practitioners seek ideas and tools to control
expenditures, strengthen revenues, as well as to tap large
external funds, achieve creditworthiness, and adopt good
borrowing practices. Advocating sound municipal management
based on improved governance and enhanced accountability,
this handbook provides a comprehensive picture of municipal
finances with a broad scope. The eight chapters cover such
topics as fiscal decentralization and intergovernmental
finances; management of metropolises; instruments of good
financial management; management of revenues, expenditures,
assets, and external resources; and performance measurement.
Focusing on the perspectives of local officers, this
handbook combines theory, pragmatic how-to advice, best
practices from global experiences, and possible solutions. |
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