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Cross Cutting Issues: Reforms at Sub-National Level

 

 

 

International Good Practices and Reference Models

Analysis of Public Management Change Processes - The Case of Local Government Accounting Reforms in Germany (Blackwell Publishing Limited): This research paper is based on six case studies describing the implementation process of public financial management reforms and various best practices that were utilized.                       back to top

 

Guidance and Tips

Keeping an Eye on Sub National Governments - Internal Control and Audit at Local Levels (Produced by the World Bank Institute): This working paper attempts to develop a conceptual framework of internal control and audit at the local level that keels sub national governments on track and holds local government officials accountable for results.  It analyzes the role of internal control in PFM practice and specifies the necessary steps in establishing contemporary internal control and audit systems in a sub national government.

Local Public Financial Management(Published by the World Bank): This 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.           back to top

 

Country Case Studies and Lessons Learnt

Financial Management and Control of Public Agencies (A join initiative of the OECD and the EU): This paper is aimed at illuminating the special dilemmas that arise in connection with budgeting and financial control for public agencies.  It includes surveys and information on five countries (France, Sweden, Portugal, the Netherlands, the United Kingdom) and offers suggested approaches to key design issues of a financial management and control framework for PAs.

Mobilizing Urban Infrastructure Finance within a Responsible Fiscal Framework: South African Case: This World Bank policy research paper places emphasis on describing the overall framework of South Africa’s urban financial infrastructure.

Building Municipal Capacity for Finance and Budgeting (Prepared for the International Development Department of the School of Public Policy, University of Birmingham): This working paper provides innovative urban development financing practices as a case study of Hyderabad City, India.

  Building Municipal Capacity for Finance and Budgeting (Prepared for the International Development Department of the School of Public Policy, University of Birmingham): This working paper analyzes the building of municipal capacity for finance and budgeting in Brazil.

 

Building Municipal Capacity for Finance and Budgeting (Prepared for the International Development Department of the School of Public Policy, University of Birmingham): This working paper analyzes the building of municipal capacity for finance and budgeting in Kenya.

 

Building Municipal Capacity for Finance and Budgeting (Prepared for the International Development Department of the School of Public Policy, University of Birmingham): This working paper analyzes the building of municipal capacity for finance and budgeting in Uganda.

 

Making Public Finance Public (Published by Local Government and Public Service Reform Initiative, Open Society Institute–Budapest): The three case studies presented in this publication explore sub national budgeting in Croatia, Macedonia, and Ukraine dealing with budget monitoring, budgetary oversight and accountability. The publication also provides a cross synthesis examination of the three nations.

 

India - Public Financial Management and Accountability in Panchayati Raj Institutions: Synthesis Study: This study has been designed by the World Bank to serve as a reference point for (i) mapping the Public Financial Management and Accountability (PFMA) arrangements currently in place; (ii) highlighting good practices that have emerged across States relative to PFMA; and (iii) summarizing issues that are most relevant to the Government of India, State Governments and the Bank when it comes to financing future projects through Panchayati Raj Institution (PRIs). It includes chapters on budget preparation/ execution; fund flows; internal control/audit; asset management; external reporting and transparency; external auditing; and some cross cutting issues.

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Other Reference Materials

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