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Local Budgeting (Paperback)
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Local Budgeting (Paperback)
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Local budgeting serves important functions that include setting
priorities, planning, financial control over inputs, management of
operations and accountability to citizens. These objectives give
rise to technical and policy issues that require open discussion
and debate. The format of the budget document can facilitate this
debate. This book provides a comprehensive treatment of all aspects
of local budgeting needed to develop sound fiscal administration at
the local level. Topics covered include fiscal administration,
forecasting, fiscal discipline, fiscal transparency, integrity of
revenue administration, budget formats, and processes including
performance budgeting, and capital budgeting.
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