Local Budgeting

doi:10.1596/978-0-8213-6945-6

Publication:
Local Budgeting

dc.contributor.author	Shah, Anwar
dc.date.accessioned	2012-05-30T18:01:02Z
dc.date.available	2012-05-30T18:01:02Z
dc.date.issued	2007
dc.description.abstract	This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developing countries for forecasting revenues and expenditures, and it examines institutional arrangements for ensuring transparency and fiscal discipline. In addition, it outlines some strategies to deal with corruption in local revenue administration. With respect to budgeting, the volume discusses the decisions that need to be made in determining budget format and layout, including the scope of the budget, the degree of transparency of the legal requirements underlying the budget, and the extent to which the budget will emphasize inputs, outputs, and outcomes. Local Budgeting also discusses the role of the capital budget. It details how performance budgeting can serve as a tool for results-based accountability to citizens. It helps the non-specialist reader learn how to interpret budget documents to discover what the government is doing and how well it is performing its tasks. It highlights approaches to stakeholder inputs in the budget process. Finally, it explores the role of budget execution in ensuring management flexibility while enhancing democratic accountability.	en
dc.identifier	http://documents.worldbank.org/curated/en/2007/01/7713322/local-budgeting
dc.identifier.doi	10.1596/978-0-8213-6945-6
dc.identifier.isbn	0-8213-6945-8
dc.identifier.uri	https://hdl.handle.net/10986/6669
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo
dc.subject	ACCOUNTABILITY TO CITIZENS
dc.subject	BUDGET INTERPRETATION
dc.subject	CAPITAL BUDGET
dc.subject	CORRUPTION
dc.subject	FISCAL DISCIPLINE
dc.subject	FISCAL MANAGEMENT
dc.subject	FORECASTING REVENUES
dc.subject	LOCAL BUDGETING
dc.subject	SERVICE DELIVERY
dc.subject	TRANSPARENCY
dc.title	Local Budgeting	en
dspace.entity.type	Publication
okr.doctype	Publications & Research::Publication
okr.doctype	Publications & Research::Publication
okr.docurl	http://documents.worldbank.org/curated/en/2007/01/7713322/local-budgeting
okr.globalpractice	Finance and Markets
okr.globalpractice	Governance
okr.guid	194681468162554290
okr.identifier.doi	10.1596/978-0-8213-6945-6
okr.identifier.externaldocumentum	000020953_20070612160910
okr.identifier.internaldocumentum	7713322
okr.identifier.report	39997
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/06/12/000020953_20070612160910/Rendered/PDF/399970PAPER0Lo10082136945801PUBLIC1.pdf	en
okr.peerreview	Academic Peer Review
okr.topic	Banks and Banking Reform
okr.topic	Intergovernmental Fiscal Relations and Local Finance Management
okr.topic	Public Sector Expenditure Analysis and Management
okr.topic	Governance::National Governance
okr.topic	Public Sector Economics and Finance
okr.topic	Finance and Financial Sector Development
okr.topic	Public Sector Development
okr.unit	Poverty Reduction & Econ Mng Div (WBIPR)
okr.volume	1 of 1
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relation.isAuthorOfPublication.latestForDiscovery	b34d7c24-e8b3-5886-aa6e-371ab8fa114e