Shah, Anwar2012-05-302012-05-302007978-0-8213-6937-1https://hdl.handle.net/10986/6655This 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.en-USCC BY 3.0 IGOACCOUNTACCOUNT STRUCTUREACCOUNTABILITY FOR RESULTSACCOUNTABILITY IN GOVERNANCEACCOUNTANCYACCOUNTANTSACCOUNTINGACCOUNTING PRACTICESACCOUNTING STANDARDSACCOUNTING SYSTEMACCOUNTING SYSTEMSACCOUNTING THEORYACCOUNTSACCRUAL ACCOUNTINGACCRUAL BASISACCRUALSALLOCATIONALLOCATION OF RESOURCESASSET MANAGEMENTAUDIT RESOURCESAUDIT SYSTEMSAUDITINGAUDITING FUNCTIONAUDITORSAUTHORITYBUDGET DOESBUDGET EXECUTIONBUDGET INSTITUTIONSBUDGET REPORTBUDGET REQUESTBUDGETARY ACCOUNTINGBUDGETARY INSTITUTIONSBUSINESS ADMINISTRATIONCAPACITY-BUILDINGCAPITAL BUDGETCAPITAL INVESTMENTCASH ACCOUNTINGCASH FLOWCASH FLOW STATEMENTCASH FLOWSCASH MANAGEMENTCITIZENSCLEARING HOUSECOST OF SERVICESDEBTDEBT MANAGEMENTDEBT SERVICEDECISION MAKINGDEMOCRACYDEPOSITSDEVOLUTIONDISCRETIONARY POWERECONOMIC CYCLEENVIRONMENTAL ECONOMICSEXTERNAL ACCOUNTABILITYEXTERNAL AUDITFEDERAL DEPOSIT INSURANCEFEDERAL DEPOSIT INSURANCE CORPORATIONFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTABILITY SYSTEMSFINANCIAL ACCOUNTINGFINANCIAL CONTROLFINANCIAL DISTRESSFINANCIAL INFORMATIONFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMSFINANCIAL POSITIONFINANCIAL PROBITYFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL STATEMENTSFINANCIAL SUPPORTFISCAL DECENTRALIZATIONFISCAL FEDERALISMFISCAL MANAGEMENTFISCAL POLICIESFISCAL RELATIONSFISCAL RESOURCESFISCAL SYSTEMSFISCAL TRANSFERSFUND ACCOUNTINGGOOD GOVERNANCEGOVERNMENT ACCOUNTABILITYGOVERNMENT ACCOUNTINGGOVERNMENT ADMINISTRATIONGOVERNMENT CAPITALGOVERNMENT ENTITIESGOVERNMENT FINANCEGOVERNMENT OFFICIALSGOVERNMENT SPENDINGGOVERNMENT STRUCTURESGOVERNMENT SYSTEMSGOVERNMENTAL ACCOUNTINGGROSS NATIONAL PRODUCTINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL MECHANISMSINSURANCEINTERGOVERNMENTAL RELATIONSINTERNAL AUDITINTERNAL AUDITORSINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSLAWSLEGAL FRAMEWORKLEGISLATURELICENSESLIQUIDITYLOCAL FINANCELOCAL FINANCIAL MANAGEMENTLOCAL GOVERNMENTLOCAL GOVERNMENTSLOCAL PUBLIC SECTORMANAGEMENTMARKETINGMINISTRY OF FINANCEMONEY TERMSMOTIVATIONSNATIONAL ACCOUNTINGNATIONAL GOVERNMENTNATIONAL LEVELNATIONSNET ASSETSOF SERVICESOPERATING EXPENSESOPPORTUNITIES FOR CORRUPTIONORGANIZATIONAL STRUCTUREPERFORMANCE ACCOUNTABILITYPERFORMANCE AUDITSPERFORMANCE EVALUATIONPERFORMANCE GOALSPOLITICIANSPOOR GOVERNANCEPOVERTY ALLEVIATIONPOVERTY REDUCTIONPRIVATE MARKETPRIVATE SECTORPROCUREMENT PROCESSPROGRAM BUDGETINGPRUDENT FISCAL MANAGEMENTPUBLICPUBLIC ADMINISTRATIONPUBLIC AFFAIRSPUBLIC BUDGETINGPUBLIC ECONOMICSPUBLIC EXPENDITUREPUBLIC EXPENDITURE ANALYSISPUBLIC EXPENDITURE MANAGEMENTPUBLIC FINANCEPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC GOODSPUBLIC GOVERNANCEPUBLIC MONEYPUBLIC OFFICIALSPUBLIC POLICYPUBLIC PROCUREMENTPUBLIC SECTORPUBLIC SECTOR ACCOUNTABILITYPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR MANAGEMENTPUBLIC SECTOR PERFORMANCEPUBLIC SECTOR REFORMPUBLIC SECTORSPUBLIC SERVANTSPUBLIC SERVICEPUBLIC SERVICE PROVISIONPUBLIC SERVICESQUALITYQUALITY OF SERVICESREFORM EFFORTSRETIREMENTREVENUE COLLECTIONRISK MANAGEMENTRISK MANAGEMENT MODELSECTOR PROGRAMSSERVICE DELIVERYSERVICE PROVISIONSOCIAL EQUITYSPECIAL ASSESSMENTSSTATE BUDGETSUBNATIONAL GOVERNMENTSUBSIDIARYSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTAXATIONTAXPAYERSTRANSPARENCYTREASURYTREASURY MANAGEMENTWorld Bank10.1596/978-0-8213-6937-1