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Local Public Financial Management

Author

Listed:
  • Anwar Shah

Abstract

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.

Suggested Citation

  • Anwar Shah, 2007. "Local Public Financial Management," World Bank Publications - Books, The World Bank Group, number 6655, December.
    • Handle: RePEc:wbk:wbpubs:6655
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    File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/6655/399950PAPER0Lo10082136937701PUBLIC1.pdf?sequence=1
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    Citations

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    Cited by:

    1. Ana Monica Pop, 2018. "A Brief Analysis Of The Public Institutions Buget: Theoretical And Practical Approaches," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    2. Bilan Irina & Oprea Florin, 2011. "The Legal Indebtedness Capacity Of Romanian Local Governments - Theoretical And Empirical Evidences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 316-322, December.
    3. Remus Ionut Naghi & Gheorghen Preda & Anca Cristina Dragomir, 2018. "The Relationship Between Internal Market Orientation And Employee Job Satisfaction: The Case Of The Romanian Banking Sector," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Akinleye G. T & Fajuyagbe S. B & Owoniya B. O, 2018. "Treasury Single Account: A Nudge towards Public Sector Accountability in Nigeria," Journal of Economics and Behavioral Studies, AMH International, vol. 10(6), pages 201-210.
    5. Florin Oprea & Irina Bilan, 2011. "Romanian Local Governments’ Indebtedness – A Macroeconomic And Territorial Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 157-173, november.
    6. Erika Kulcsar & Tunde Csoma & Noemi Fulop & Noemi Szonda & Kinga-Izabella Timar & Dorottya Vitalyos, 2018. "Mass Communication And Female Shaping Power," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

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