Strengthening Local Government Budgeting and Accountability
In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depen...
| Main Authors: | , |
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| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2008/11/9993233/strengthening-local-government-budgeting-accountability http://hdl.handle.net/10986/6902 |
| Summary: | In many developing and middle-income
countries, decentralization reforms are promoting changes in
governance structures that are reshaping the relationship
between local governments and citizens. The success of
these decentralization reforms depends on the existence of
sound public financial systems both at the central and local
levels. This paper focuses on the role of budgeting as a
critical tool in reform efforts, highlighting problems that
might impede successful local government budget development
and implementation. The attainment of effective local
government accountability and transparency is not an end
itself, but rather it represents the means to support better
decision-making on national and local budgeting. Community
based schemes for enhancing local government accountability
need to combine legal, political, and administrative
mechanisms with proactive community involvement. Of
particular importance are the legal and budgetary
instruments that require input from local community members
on certain local government decisions and instruments that
increase accessibility for the press or the general public
at large to information on government activities. |
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