Local budgeting serves important functions that include setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. These objectives give rise to technical and policy issues that require open discussion and debate. The format of the budget document can facilitate this debate. This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration at the local level. Topics covered include fiscal administration, forecasting, fiscal discipline, fiscal transparency, integrity of revenue administration, budget formats, and processes including performance budgeting, and capital budgeting.aOpening Budgets to Public Understanding and Debate:Results from 36 Countries. ... 2005.Budget Transparency and Participation II, Nine African Case Studies. Cape Town, South Africa: Albert Institute for Democracy in South Africa. Dilulioanbsp;...
|Publisher||:||World Bank Publications - 2007|