World Bank2013-02-222013-02-222011-03https://hdl.handle.net/10986/12469This policy note analyzes the composition of public expenditures that support devolved services (including the resource allocation decisions that support these expenditures), an assessment of the quality of local service delivery based on available local data, and an evaluation of the interactions between various public entities that finance and provide local services. The report includes reviews of local capital investments, local road sector, and the local health sector. The findings from the case studies suggest the need for the rationalization, harmonization, and simplification of local planning and budgeting requirements prescribed by national government oversight agencies. There is also strong need for the national government to clarify the assignment of administrative responsibility for local roads in order to improve the planning and coordination of investments. Finally, the Department of Health should continue to build on its comprehensive reform agenda, which is focused on creating incentives for the local government unit's health sector performance and strengthening systems of local accountability for the province-wide health system.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTANTACCOUNTINGALLOCATION OF RESOURCESAPPROPRIATIONSAUDITSAUTONOMYBALANCE SHEETSBANK LOANSBASIC EDUCATIONBENEFICIARYBLOCK GRANTSBONDSBUDGETINGBUSINESS TAXESCAPACITY BUILDINGCAPITAL EXPENDITURECAPITAL EXPENDITURESCAPITAL FORMATIONCAPITAL INVESTMENTCAPITAL INVESTMENTSCAPITAL OUTLAYSCAPITAL PROJECTSCENTRAL CONTROLCITIESCLINICSCOMMUNITY AMENITIESCONVERSIONSCORPORATE INCOME TAXDEBTDEBT FINANCINGDEBT SERVICEDECENTRALIZATIONDECENTRALIZATION PROCESSDEVELOPMENT BANKDEVOLUTIONDISTRIBUTION OF EXPENDITUREDISTRICTDISTRICT HEALTHDISTRICT HOSPITALSDISTRICTSECONOMIC DEVELOPMENTECONOMIC GROWTHEMPLOYMENTEQUIPMENTEXCISE TAXESEXPENDITUREEXPENDITURE ALLOCATIONEXPENDITURE ALLOCATIONSEXPENDITURE COORDINATIONEXPENDITURE DATAEXPENDITURE NEEDSEXPENDITURE PATTERNSEXPENDITURE PRIORITIESEXPENDITURE REPORTINGEXPENDITURE RESPONSIBILITIESEXTERNAL FUNDINGFINANCESFINANCIAL PERFORMANCEFINANCIAL REPORTINGFINANCIAL RESOURCESFINANCIAL SERVICESFISCAL BURDENFISCAL CAPACITIESFISCAL CAPACITYFISCAL DECENTRALIZATIONFISCAL MANAGEMENTFISCAL PERFORMANCEFISCAL TRANSFERFISCAL TRANSFERSGARBAGE COLLECTIONGOVERNMENT FINANCINGGOVERNMENT FUNDINGGOVERNORHEALTH CAREHEALTH EXPENDITURESHEALTH OUTCOMESHEALTH PLANNINGHEALTH SERVICESHEALTH SPENDINGHOUSINGINCOME LEVELSINFRASTRUCTURE INVESTMENTSINSURANCEINTERGOVERNMENTAL FISCAL TRANSFERSINTERNATIONAL DEVELOPMENTINVESTINGINVESTMENT PROJECTSLACK OF TRANSPARENCYLAND TITLINGLAND USELAWSLEGISLATIONLEVEL OF DEBTLEVEL OF GOVERNMENTLEVEL OF POVERTYLEVYLIFE EXPECTANCYLOANLOAN AMOUNTINGLOAN PROCEEDSLOCAL AUTONOMYLOCAL EXPENDITURESLOCAL FINANCELOCAL FISCAL CAPACITIESLOCAL GOVERNMENTLOCAL GOVERNMENT EXPENDITURESLOCAL GOVERNMENT FINANCELOCAL GOVERNMENTSLOCAL INFRASTRUCTURELOCAL PUBLIC EXPENDITURESLOCAL PUBLIC FINANCELOCAL PUBLIC SERVICESLOCAL REVENUELOCAL TAXESLONG-TERM ASSETSMANDATESMAYORMORTALITYMUNICIPAL HOSPITALMUNICIPALITIESMUNICIPALITYNATIONAL GOVERNMENTSNET MARGINNUTRITIONOPERATING COSTSOPERATING EXPENDITURESOVERHEAD COSTSPATIENTSPOLICY REFORMSPOLLUTIONPRIMARY HEALTH CAREPRIVATE SECTORPRODUCTIVITYPROPERTY TAX BASEPROPERTY TAXESPROPERTY TRANSFERSPROVINCEPROVINCESPROVINCIAL AVERAGEPROVINCIAL BUDGETPROVINCIAL CAPITALPROVINCIAL EXPENDITURESPROVINCIAL GOVERNMENTSPROVINCIAL GOVERNORSPROVINCIAL HOSPITALPROVINCIAL INVESTMENTPROVINCIAL ROADSPROVINCIAL TREASURYPUBLICPUBLIC DISCLOSUREPUBLIC ENTITIESPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC HEALTHPUBLIC INFRASTRUCTUREPUBLIC INVESTMENTPUBLIC INVESTMENTSPUBLIC MARKETSPUBLIC SECTORPUBLIC SPENDINGPUBLIC WORKSREAL PROPERTYRECURRENT EXPENDITURESREGULATORY FRAMEWORKSRESERVERESOURCE ALLOCATIONRESOURCE ALLOCATIONSRESOURCE MOBILIZATIONREVENUE ASSIGNMENTSREVENUE BASEREVENUE COLLECTIONREVENUE COLLECTIONSREVENUE MOBILIZATIONREVENUE SHARINGSECTOR EXPENDITURESSOCIAL WELFARESOLID WASTE DISPOSALSTATUTORY REQUIREMENTSSUBNATIONALSUBNATIONAL GOVERNMENTSUBNATIONAL GOVERNMENT FINANCETAXTAX BASETAX BASESTAX CODETAX COLLECTIONSTAX EFFORTTAX RATETAX REVENUESTECHNICAL ASSISTANCETOTAL EXPENDITURESTOTAL PUBLIC EXPENDITURESTRANSPARENCYTRANSPORTTRUST FUNDSWASTEWATER SUPPLYWORKERSWorld Bank10.1596/12469