Municipalities and Finance: A Sourcebook for Capacity Building

ISBN-13: 9781844071401 / Angielski / Miękka / 2004 / 200 str.

Ian Blore; LAN Blore; Richard Slater

Opis

Finance and the effective delivery of services at the local level, particularly for the poor, is a critical issue for local governments around the world particularly as powers and responsibilities are increasingly decentralized to municipal governments. This sourcebook provides a framework for analysing municipal finance capacity and ways of addressing financial constraints. The ideas come from real-life innovative practice in four countries - India, Brazil, Kenya and Uganda - with examples from elsewhere. Emphasis is given to how those innovations and improvements were developed and sustained. The book identifies a strategic framework for diagnosing municipal finance capacity and focusing financial goals and applies the analysis to a number of critical areas of municipal finance including local taxes, charges for services, budgeting, cost control, accounting reforms and investment finance.

Spis treści

Foreword by Janelle Plummer * Preface * A Strategic Framework for Municipal Capacity Building in Finance * Part 1: Strategies for Capacity Building - Diagnosing Current Capacity * Focusing Financial Goals * Part 2: Mobilising More Money - Enhancing Tax Revenues * Exploiting Charges * Part 3: Spending Money Better - Towards Better Budgeting * Controlling Costs * Part 4: Sustaining Improvements - Accounting Reform * Finance for Investment * Framework for Action * Annexe: Background to the Case Studies * References * Index

O autorze

Ian Blore is a development economist with 25 years' experience in urban development and municipal management research. Nick Devas is Director of the International Development Department of the School of Public Policy, University of Birmingham. Richard Slater is Senior Governance and Institutional Development Consultant at GHK International.