scholarly journals METHODS FOR IMPROVING THE EFFECTIVENESS OF THE FINANCIAL MANAGEMENT OF LOCAL GOVERNMENT UNITS IN POLAND

2016 ◽  
Vol 10 (1) ◽  
pp. 177-185 ◽  
Author(s):  
Anna Świrska
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Public Financial Management ◽  
Public Resources ◽  
Survey Results ◽  
State And Local ◽  
The Individual ◽  
Performance Budget

The issue of public sector management, especially management of public finance, identifies as extremely important in both theoretical and practical areas. Within the context of social and economic change, its meaning becomes crucial to the smooth and efficient functioning of public institutions including local government units. The search for optimal solutions in the sphere of local governments’ financial management and the implementation of new tools causes an increase in the efficiency of financial management at local and central levels, an increase in the rational use of public resources’ management, a transparency of expenditures, and above all, an improvement in the efficiency of public tasks that the state and local governments carry out for their citizens. The aim of this paper is to present three tools that have been introduced in recent years with the aim to increase the efficiency of public financial management. They are the performance budget, the individual debt index, and the long-term financial forecast of the LGU. Also, selected survey results are presented that show the opinion of local authorities on the implementation and usefulness of the tools mentioned.

scholarly journals The Impact and Dilemma of Unfunded Mandates Confronting Local Government South Africa: A Comparative Analysis

2012 ◽  
Vol 1 (2) ◽  
pp. 51
Author(s):  
M. Basdeo
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
National Government ◽  
Critical Question ◽  
Unfunded Mandates ◽  
Financial Management System ◽  
State And Local ◽  
Self Rule ◽  
The Impact

Local government has emerged from a prolonged transition to face a second generation of challenges, namely unfunded mandates. Compliance with the current financial management system is a constant challenge for local government. To complicate matters local government is challenged by the dilemma of unfunded mandates which are an extreme manifestation of the phenomenon of governing from the centre. National government through various strategies imposes national mandates on provincial and local government at the expense of the latter. The incidence of unfunded mandate reflects a power hierarchy. Unfunded mandates are generally a significant indicator of the relative weakness of national government because it is often local government occupying constitutionally and politically the weakest position in the hierarchy that is burdened with new responsibilities. In decentralised and federal government systems, provincial/state and local governments object to unfunded mandates because they shrink their policy space, limit their expenditure choices and ultimately local government’s accountability to their electorates. Further, these systems of governance establish a hierarchy of authority that creates  notions of self-rule by national government. Unfunded mandates reflect systemic weaknesses of decentralised or federal allocation of powers and functions. Although there are principled objections, unfunded mandates remain constitutional. Given the wide incidence of unfunded mandates the critical question arises as to how in a decentralised system, one level of government can impose mandates with cost implications on another. How is it constitutionally justifiable?

scholarly journals Budżet roczny - narzędzie stabilizacji czy destabilizacji systemu finansowego JST?

2017 ◽  
pp. 89-103
Author(s):  
Marek Dylewski
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Financial Stability ◽  
Research Question ◽  
Financial System ◽  
Point Of View ◽  
The Public ◽  
Annual Budget

The objective of this study is to answer the question should the annual budget continue to be the basic document and the basis for the financial management of local governments, or is it necessary to make changes in the budget system. These doubts arise from the research question: whether the referred annual budget in the current conditions is a tool of stabilization of the financial system of local government units or not? Introduced in the Public Finance Act of 2009, the system of two independent documents, i.a. the annual budget and the long-term financial forecast, without specification of hierarchy, relationship and connection between these documents, does not lead to financial stability of local government from both the point of view of implementation of the budget and the consequences of decisions made by the local government authorities. The lessons that have been learned indicate that the annual budgeting is increasingly leading to destabilization of the financial system of local government units

scholarly journals Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan

2018 ◽  
Vol 1 (2) ◽  
pp. 51-55
Author(s):  
Annas L Mappiasse
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Efficiency Ratio ◽  
Financial Report ◽  
Regional Autonomy ◽  
Public Financial Management ◽  
Dependence Level ◽  
Financial Management System

This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.

It’s more than money: policy options to secure medical specialist workforce for regional centres

2017 ◽  
Vol 41 (6) ◽  
pp. 698 ◽  
Author(s):  
Jennifer May ◽  
Judi Walker ◽  
Mathew McGrail ◽  
Fran Rolley
Keyword(s):  
Rural Communities ◽  
Local Governments ◽  
Medical Training ◽  
Critical Mass ◽  
Models Of Care ◽  
Hub And Spoke ◽  
Recruitment And Retention ◽  
Modifiable Factors ◽  
State And Local

Objectives Regional centres and their rural hinterlands support significant populations of non-metropolitan Australians. Despite their importance in the settlement hierarchy and the key medical services provided from these centres, little research has focused on their issues of workforce supply and long-term service requirements. In addition, they are a critical component of the recent growth of ‘regional’ hub-and-spoke specialist models of service delivery. Methods The present study interviewed 62 resident specialists in four regional centres, seeking to explore recruitment and retention factors important to their location decision making. The findings were used to develop a framework of possible evidence-informed policies. Results This article identifies key professional, social and locational factors, several of which are modifiable and amenable to policy redesign, including work variety, workplace culture, sense of community and spousal employment; these factors that can be targeted through initiatives in selection, training and incentives. Conclusions Commonwealth, state and local governments in collaboration with communities and specialist colleges can work synergistically, with a multiplicity of interdigitating strategies, to ensure a positive approach to the maintenance of a critical mass of long-term rural specialists. What is known about the topic? Rural origin increases likelihood of long-term retention to rural locations, with rural clinical school training associated with increased rural intent. Recruitment and retention policy has been directed at general practitioners in rural communities, with little focus on regional centres or medical specialists. What does this study add? Rural origin is associated with regional centre recruitment. Professional, social and locational factors are all moderately important in both recruitment and retention. Specialist medical training for regional centres ideally requires both generalist and subspecialist skills sets. Workforce policy needs to address modifiable factors with four groups, namely commonwealth and state governments, specialist medical colleges and local communities, all needing to align their activities for achievement of long-term medical workforce outcomes. What are the implications for practitioners? Modifiable factors affecting recruitment and retention must be addressed to support specialist models of care in regional centres. Modifiable factors relate to maintenance of a critical mass of practitioners, training a fit-for-purpose workforce and coordinated effort between stakeholders. Although remuneration is important, the decision to stay relates primarily to non-financial factors.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

2021 ◽  
Vol 34 (4) ◽  
pp. 393-406
Author(s):  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Isabel Brusca ◽  
Eugenio Caperchione
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Local Governments ◽  
Financial Statements ◽  
Special Issue ◽  
Content Type ◽  
Public Financial Management ◽  
Political Implications ◽  
Public Sector Organizations ◽  
And Performance

PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.

scholarly journals Interrogating the Revenue Allocation in Intergovernmental Relations, Fiscal Federalism and Local Government Finance in Nigeria

2017 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Bolanle W. Shiyanbade
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Intergovernmental Relations ◽  
Good Governance ◽  
National Income ◽  
Revenue Generation ◽  
Local Council ◽  
Revenue Allocation ◽  
State And Local

This study examined the relationship between fiscal federalism, governance and local government finances in Nigeria, focusing on the administration of local governments and other subsidiary issues on revenue generation in the country. It analysed the legal, institutional and procedural mechanisms for administration, as well as assessed the effect of intergovernmental relations on local government under federal system of governance in the country. This is with a view to providing information on revenue allocation and intergovernmental relations as important elements in understanding and addressing the fiscal federalism on local council finance in Nigeria in the context of their divergent governance experiences since the fourth republic.The paper discovered that beyond the function of revenue generation or allocation, fiscal relations influenced governance positively by creating the expediency of transparency and responsiveness in government as well as a corresponding three levels of government has responsibilities and roles to play in the lives of citizenry in order to bring governance to the grassroots. However, the work found evidences of lack of fiscal autonomy and independent of local government as well as delay in local government election has resulted to poor performance of local administration in Nigeria at large. The results also revealed that a very important factor affecting the local government administration in Nigeria still remains the overbearing contribution of about 93% oil revenue to the national income; a situation that, both state and local governments in Nigeria cannot generate up to twenty five percent (25%) of their expenditure and poor tax culture amongst the citizenry. The study concluded among others that effective human resources, improved strategy, and enhanced capacity building, are critical to improved revenue generation and allocation, which in turn could go a long way to alleviating good governance in Nigeria.

Ethical Climate and Whistleblowing Intentions: Testing the Mediating Roles of Public Service Motivation and Psychological Safety Among Local Government Employees

2020 ◽  
pp. 009102602094454
Author(s):  
Wisanupong Potipiroon ◽  
Achakorn Wongpreedee
Keyword(s):  
Local Government ◽  
Public Service ◽  
Local Governments ◽  
Ethical Climate ◽  
Psychological Safety ◽  
Public Service Motivation ◽  
Government Employees ◽  
Mediating Role ◽  
The Individual

Local governments in several developing countries are plagued with corruption. This study draws attention to the role of organizational ethical climate in promoting whistleblowing intentions among local government employees and asks whether public service motivation (PSM) and perceptions of psychological safety mediate this relationship. Based on survey data of 365 employees in 40 local governments in Thailand, our multilevel analysis confirms that the relationships between ethical climate and internal and external whistleblowing intentions were indirect. In particular, psychological safety was found to play a mediating role at both the individual and organizational levels of analysis, whereas the mediating role of PSM was observed only at the individual level. The findings also revealed the presence of “collective PSM” at the organizational level, which in turn helped to facilitate external whistleblowing intentions. This research unveils the importance of individual- and organization-level factors in the whistleblowing decision-making process.

scholarly journals Using Place-Based Jobs Policies to Help Distressed Communities

2020 ◽  
Vol 34 (3) ◽  
pp. 99-127
Author(s):  
Timothy J. Bartik
Keyword(s):  
Labor Markets ◽  
Local Governments ◽  
Public Services ◽  
Job Training ◽  
Cost Effective ◽  
Local Labor Markets ◽  
Equity And Efficiency ◽  
Employment Rates ◽  
State And Local

Place-based jobs policies seek to create jobs in particular local labor markets. Such policies include business incentives provided by state and local governments, which cost almost $50 billion annually. The most persuasive rationale for these policies is that they can advance equity and efficiency by increasing long-term employment rates in distressed local labor markets. However, current incentives are not targeted at distressed areas. Furthermore, incentives have high costs per job created. Lower costs can be achieved by public services to business, such as manufacturing extension, customized job training, and infrastructure. Reforms to place-based jobs policies should focus on greater targeting of distressed areas and using more cost-effective policies. Such reforms could be achieved by state and local governments acting in their residents’ interests or could be encouraged by federal interventions to cap incentives and provide aid to distressed areas.

Pastoralism, Ethnicity, and Subnational Conflict Resolution in the Middle Belt

2018 ◽  
pp. 678-696
Author(s):  
Laura Thaut Vinson
Keyword(s):  
Conflict Resolution ◽  
Local Government ◽  
Federal Government ◽  
Local Governments ◽  
The State ◽  
The Past ◽  
Material Costs ◽  
State And Local Government ◽  
State And Local ◽  
Subnational Conflict

This chapter explores the problem of rising pastoralist–farmer and ethnic (religious and tribal) violence in the pluralistic Middle Belt region of Nigeria over the past thirty to forty years. In particular, it highlights the underlying issues and conflicts associated with these different categories of communal intergroup violence, the human and material costs of such conflict, and the broader implications for the Nigerian state. The federal government, states, local governments. and communities have not been passive in addressing the considerable challenges associated with preventing and resolving such conflicts. It is clear, however, that they face significant hurdles in resolving the underlying grievances and drivers of conflict, and their efforts have not always furthered the cause of conflict resolution and peacebuilding. Greater attention to patterns of inclusion and exclusion and to the allocation of rights and resources will be necessary, particularly at the state and local government levels, to create a more stable and peaceful Middle Belt.

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