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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Format: | Publication |
Language: | English en_US |
Published: |
Washington, DC: World Bank
2012
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Online Access: | http://documents.worldbank.org/curated/en/2007/01/7725911/local-public-financial-management http://hdl.handle.net/10986/6655 |
Summary: | 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. |
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