Provides tools of analysis to conduct economic evaluation of projects, programs, and policies. This book presents conceptual and empirical guidance on capital budgeting, establishing priorities for sectoral spending on an objective basis, pricing public services, and measuring the fiscal burden on current and future generations.

This book provides a new institutional economics perspective on alternative models of local governance, offering a comprehensive view of local government organization and finance in the developing world. The experiences of ten developing/transition economies are reviewed to draw lessons of general interest in strengthening responsive, responsible, and accountable local governance. The book is written in simple user friendly language to facilitate a wider readership by policy makers and practitioners in addition to students and scholars of public finance, economics and politics.

Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attemptsto provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspectsof local public financial management - cash management, internal controls,...

Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distils lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries...

This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability.The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, legal and institutional framework to hold government to account; fighting corruption; external accountability and the role of supreme audit institutions on detecting fraud and corruption.

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.