Local governments are important to the provision of public goods. Budgetary initiatives at the state level often trap local governments in a fiscal vise, squeezed on one side by the desires of their citizens for public and club goods and on the other side by declining state revenue sharing. As a...

This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development...

1. The context of managing public money -- 2. Public sector budgeting -- 3. Taxation and other sources of income -- 4. Controlling income and expenditure -- 5. Costing and project appraisal -- 6. Partnerships and contracts -- 7. Measuring performance and value for money -- 8. Accountability and...