Local Budgeting Book

Foreword     xi
Preface     xiii
Acknowledgments     xv
Contributors     xvii
Abbreviations and Acronyms     xxi
Overview   Anwar Shah     1
Fiscal Administration
Fiscal Administration in Local Government: An Overview   John L. Mikesell     15
Special Fiscal Advantages of Local Government     16
Some Disadvantages of More Responsible Local Government     20
Expectations from Local Fiscal Administration     24
Core Functions of Local Fiscal Administration     27
The Legal and Institutional Context for Local Fiscal Administration     36
Special Concerns for the Developing Country Context     43
Notes     46
References     49
Forecasting Local Revenues and Expenditures   Larry Schroeder     53
General Forecasting Techniques     54
Revenue Forecasting     58
Expenditure Forecasts     65
Challenges Facing Local Government Forecasters in Developing Countries     69
Conclusion     73
Notes     74
References     76
Local Fiscal Discipline: Fiscal Prudence, Transparency, and Accountability   AltaFolscher     79
Fiscal Discipline as a Value in Public Financial Management     80
Intergovernmental Context of Local Fiscal Discipline     85
Local Fiscal Discipline Institutions     98
Conclusion     102
References     102
Combating Corruption in State and Local Revenue Administration   Amaresh Bagchi     105
Tax and Revenue Powers of Subcentral Governments and Scope for Corruption     107
Corruption in Revenue Administration: Driving Factors and Suggested Remedies     113
Recommendations to Combat Corruption at Subnational Levels     119
Concluding Observations     124
Notes     125
References     125
Local Budgeting
Budget Formats: Choices and Implications   Irene Rubin     131
Scope     132
Legal Structure     139
Input Budgeting versus Output Budgeting     142
Choosing a Format     147
References     149
Citizen-Centric Performance Budgeting at the Local Level   Anwar Shah   Chunli Shen     151
Motivations for the Reform of Local Budgeting     152
Performance Budgeting: Basic Concepts     154
Considerations in Performance Budgeting Reforms     159
Performance Budgeting in Practice     162
Critical Conditions for Successful Implementation of Performance Budgeting     162
Citizen-Centric Performance Budgeting at the Local Level     166
Conclusion     168
Review of Performance Budgeting in the United States at the State Level     169
Review of Performance Budgeting in the United States at the County Level     172
Examples of Performance Measurement and Budgeting     172
References     176
How to Read a Local Budget and Assess Government Performance   Carol W. Lewis     179
Questions Addressed by Budgets     180
Values in the Budget     182
How to Read a Budget     184
Overview of Budget Documents     185
Major Technical Elements     186
Analytic Constraints and Benefits     194
Assessment Approaches, Tools, and Techniques     195
Internal Assessment Approach     195
External Assessment Techniques and Tools     200
Conclusion     206
Selected Internet Resources for Best Budget Practices and Innovations     206
Notes     207
References     208
Local Budget Process    Daniel R. Mullins     213
Intergovernmental Framework     214
Local Budget Cycle     222
Integrating Priorities, Planning, and Budgeting across Levels     233
Participatory Planning and Budgeting: Issues, Modes, and Cautions     238
Accountability, Control, and Evaluation     241
Service Efficiency and Effectiveness     246
Conclusion     250
South Africa as a Model of Intergovernmental Sophistication     252
Estonia's Local Budget Process     254
Participatory Local Budgeting and Planning in Uganda     262
Notes     263
References     264
Local Budget Execution   Kurt Thurmaier     269
Control Model of Budget Execution: An Accounting Emphasis     271
Budget Execution Using a Managerial Approach     285
Applications for Developing Countries     293
Conclusion     302
Notes     303
References     303
Local Capital Budgeting   A. John Vogt     307
Why Capital Budgeting?     308
Capital Expenditures and Capital Budgeting     309
Capital Budget Process     313
Conclusion      357
Notes     358
References     359
Index     361