Finance is a critical issue for municipal governments around the world, and a major constraint on the delivery of pro-poor services at the local level. In many countries, decentralisation has brought the issue of municipal finance to the fore. This sourcebook provides a framework for analysing municipal finance capacity and ways of addressing financial constraints. The ideas come from real-life innovative practice in four countries - India, Brazil, Kenya and Uganda - with additional examples from elsewhere. Emphasis is given to how those innovations and improvements were developed and sustained. The book identifies a strategic framework for diagnosing municipal finance capacity and focusing financial goals. It applies the analysis to a number of critical areas of municipal finance including local taxes, charges for services, budgeting, cost control, accounting reforms and investment finance. This is the third in a series of capacity-building sourcebooks that includes Focusing Partnerships: A Sourcebook for Municipal Capacity Building in Public-Private Partnerships and Municipalities and Community Participation: A Sourcebook for Capacity Building.
Foreword by Janelle Plummer * Preface * A Strategic Framework for Municipal Capacity Building in Finance * Part 1: Strategies for Capacity Building - Diagnosing Current Capacity * Focusing Financial Goals * Part 2: Mobilising More Money - Enhancing Tax Revenues * Exploiting Charges * Part 3: Spending Money Better - Towards Better Budgeting * Controlling Costs * Part 4: Sustaining Improvements - Accounting Reform * Finance for Investment * Framework for Action * Annexe: Background to the Case Studies * References * Index