Local Public Financial Management

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. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.

Bibliographic Details

Main Author:	Shah, Anwar
Language:	English en_US
Published:	Washington, DC: World Bank 2007
Subjects:	ACCOUNT, ACCOUNT STRUCTURE, ACCOUNTABILITY FOR RESULTS, ACCOUNTABILITY IN GOVERNANCE, ACCOUNTANCY, ACCOUNTANTS, ACCOUNTING, ACCOUNTING PRACTICES, ACCOUNTING STANDARDS, ACCOUNTING SYSTEM, ACCOUNTING SYSTEMS, ACCOUNTING THEORY, ACCOUNTS, ACCRUAL ACCOUNTING, ACCRUAL BASIS, ACCRUALS, ALLOCATION, ALLOCATION OF RESOURCES, ASSET MANAGEMENT, AUDIT RESOURCES, AUDIT SYSTEMS, AUDITING, AUDITING FUNCTION, AUDITORS, AUTHORITY, BUDGET DOES, BUDGET EXECUTION, BUDGET INSTITUTIONS, BUDGET REPORT, BUDGET REQUEST, BUDGETARY ACCOUNTING, BUDGETARY INSTITUTIONS, BUSINESS ADMINISTRATION, CAPACITY-BUILDING, CAPITAL BUDGET, CAPITAL INVESTMENT, CASH ACCOUNTING, CASH FLOW, CASH FLOW STATEMENT, CASH FLOWS, CASH MANAGEMENT, CITIZENS, CLEARING HOUSE, COST OF SERVICES, DEBT, DEBT MANAGEMENT, DEBT SERVICE, DECISION MAKING, DEMOCRACY, DEPOSITS, DEVOLUTION, DISCRETIONARY POWER, ECONOMIC CYCLE, ENVIRONMENTAL ECONOMICS, EXTERNAL ACCOUNTABILITY, EXTERNAL AUDIT, FEDERAL DEPOSIT INSURANCE, FEDERAL DEPOSIT INSURANCE CORPORATION, FINANCIAL ACCOUNTABILITY, FINANCIAL ACCOUNTABILITY SYSTEMS, FINANCIAL ACCOUNTING, FINANCIAL CONTROL, FINANCIAL DISTRESS, FINANCIAL INFORMATION, FINANCIAL INSTITUTIONS, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL POSITION, FINANCIAL PROBITY, FINANCIAL REPORTING, FINANCIAL REPORTING STANDARDS, FINANCIAL REPORTS, FINANCIAL STATEMENTS, FINANCIAL SUPPORT, FISCAL DECENTRALIZATION, FISCAL FEDERALISM, FISCAL MANAGEMENT, FISCAL POLICIES, FISCAL RELATIONS, FISCAL RESOURCES, FISCAL SYSTEMS, FISCAL TRANSFERS, FUND ACCOUNTING, GOOD GOVERNANCE, GOVERNMENT ACCOUNTABILITY, GOVERNMENT ACCOUNTING, GOVERNMENT ADMINISTRATION, GOVERNMENT CAPITAL, GOVERNMENT ENTITIES, GOVERNMENT FINANCE, GOVERNMENT OFFICIALS, GOVERNMENT SPENDING, GOVERNMENT STRUCTURES, GOVERNMENT SYSTEMS, GOVERNMENTAL ACCOUNTING, GROSS NATIONAL PRODUCT, INSTITUTIONAL ARRANGEMENTS, INSTITUTIONAL MECHANISMS, INSURANCE, INTERGOVERNMENTAL RELATIONS, INTERNAL AUDIT, INTERNAL AUDITORS, INTERNAL CONTROL, INTERNAL CONTROL SYSTEMS, INTERNAL CONTROLS, INTERNATIONAL ACCOUNTING STANDARDS, LAWS, LEGAL FRAMEWORK, LEGISLATURE, LICENSES, LIQUIDITY, LOCAL FINANCE, LOCAL FINANCIAL MANAGEMENT, LOCAL GOVERNMENT, LOCAL GOVERNMENTS, LOCAL PUBLIC SECTOR, MANAGEMENT, MARKETING, MINISTRY OF FINANCE, MONEY TERMS, MOTIVATIONS, NATIONAL ACCOUNTING, NATIONAL GOVERNMENT, NATIONAL LEVEL, NATIONS, NET ASSETS, OF SERVICES, OPERATING EXPENSES, OPPORTUNITIES FOR CORRUPTION, ORGANIZATIONAL STRUCTURE, PERFORMANCE ACCOUNTABILITY, PERFORMANCE AUDITS, PERFORMANCE EVALUATION, PERFORMANCE GOALS, POLITICIANS, POOR GOVERNANCE, POVERTY ALLEVIATION, POVERTY REDUCTION, PRIVATE MARKET, PRIVATE SECTOR, PROCUREMENT PROCESS, PROGRAM BUDGETING, PRUDENT FISCAL MANAGEMENT, PUBLIC, PUBLIC ADMINISTRATION, PUBLIC AFFAIRS, PUBLIC BUDGETING, PUBLIC ECONOMICS, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE ANALYSIS, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC FINANCE, PUBLIC FINANCIAL ACCOUNTABILITY, PUBLIC FINANCIAL MANAGEMENT, PUBLIC FUNDS, PUBLIC GOODS, PUBLIC GOVERNANCE, PUBLIC MONEY, PUBLIC OFFICIALS, PUBLIC POLICY, PUBLIC PROCUREMENT, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTABILITY, PUBLIC SECTOR ACCOUNTING, PUBLIC SECTOR MANAGEMENT, PUBLIC SECTOR PERFORMANCE, PUBLIC SECTOR REFORM, PUBLIC SECTORS, PUBLIC SERVANTS, PUBLIC SERVICE, PUBLIC SERVICE PROVISION, PUBLIC SERVICES, QUALITY, QUALITY OF SERVICES, REFORM EFFORTS, RETIREMENT, REVENUE COLLECTION, RISK MANAGEMENT, RISK MANAGEMENT MODEL, SECTOR PROGRAMS, SERVICE DELIVERY, SERVICE PROVISION, SOCIAL EQUITY, SPECIAL ASSESSMENTS, STATE BUDGET, SUBNATIONAL GOVERNMENT, SUBSIDIARY, SUPREME AUDIT INSTITUTION, SUPREME AUDIT INSTITUTIONS, TAXATION, TAXPAYERS, TRANSPARENCY, TREASURY, TREASURY MANAGEMENT,
Online Access:	http://documents.worldbank.org/curated/en/2007/01/7725911/local-public-financial-management https://hdl.handle.net/10986/6655
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