CAPITAL BUDGETING PRACTICES AND PERFORMANCE OF LOCAL GOVERNMENTS IN NIGERIA

2014 ◽  
Vol 14 (1) ◽  
pp. 100-109
Author(s):  
Khadijah Idowu ◽  
Babatunde Yusuf
Author(s):  
Viktoriia Chokhrii ◽  

The article is devoted to the consideration of problematic aspects of the implementation of administrative responsibility for non-payment of child support, is used in the form of socially useful work. In particular, the essence of this type of administrative penalty is revealed. The study focuses on the problematic issues that arise in the implementation of the imposed administrative responsibility in the form of socially useful work. A number of problems concerning the legal application of Article 183-1 of the Code of Ukraine on Administrative Offenses (hereinafter – the Code of Administrative Offenses) and ways of their solution have been outlined. Amendments to the current legislation of Ukraine are proposed in order to improve the implementation of resolutions in cases of administrative offenses. In particular, it is proposed to monitor the workload of the staff of the territorial bodies of the State Executive Service in Ukraine and analyze their staffing standards and functional responsibilities for the preparation of materials under Article 183-1 of the Code of Administrative Offenses. In addition, it was proposed to improve the organization of the performance of socially useful work by local governments by conducting appropriate explanatory work and methodological assistance to local governments in organizing the solution of this issue. The article proposes to transfer control functions to the executive body, and to improve the duty imposed on local governments to provide socially useful work is to improve, including amendments to the labor legislation of Ukraine. It is noted that when drawing up an administrative offense or making a decision in the case, it is necessary to find out the presence or absence of circumstances that for good reasons made it impossible for the debtor to pay child support, or the existing alimony arrears for the past period. The expediency of development of methodical recommendations for local self-government bodies concerning the order of definition and performance of socially useful works is substantiated.


Author(s):  
Hina Khalid ◽  
David S.T. Matkin ◽  
Ricardo S. Morse

This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual governments. This leaves a gap in our understanding because a large portion of capital planning, acquisition, and maintenance occurs through collaboration between two or more local governments. Drawing on the capital budgeting and collaborative public management literature, and on illustrative cases of collaborative capital budgeting in the United States, an inductive approach is used to: (1) identify and categorize the different objectives that motivate local officials to pursue collaborative agreements, (2) examine common patterns in the types of assets involved in collaboration, and (3) discover common institutional arrangements in collaboration agreements. The research findings demonstrate significant heterogeneity in the objectives, patterns, and institutions of collaborative capital budgeting.


2021 ◽  
Vol 2 (3) ◽  
pp. 582-591
Author(s):  
Anwar Sadat

This study aimed to improve the service of local governments in combining existing knowledge in an organization so that it can create, collect, maintain and manage employee knowledge and performance through the mastery of knowledge by all members. When knowledge sharing has been successfully applicated in ensuring the services survived in which each apparatus can synergy to achieve better performance to achieve common goals. employees in the Regional Government experience high mobility between agencies in the regions with various basic tasks and functions. Therefore, we need a high adaptability by an employee to be able to carry out tasks in a new place as quickly as possible. This condition results in an agency that is very important to manage its resources in order to support every employee (HR) possessed to carry out their duties properly even though the employee concerned has just entered his institution. This is where the importance of knowledge management or knowlegde management can be felt to keep the organization moving forward despite facing various situations that affect the performance of achieving organizational goals. This study uses a qualitative approach to the type of instrumental case study research. The location of the study was conducted at the Baubau City Regional Secretariat. Data collection techniques used, namely: in-depth interviews, document studies and observations. The results showed that Knowledge Management is an effort to improve the performance capabilities of local government apparatus services in managing their intellectual assets, in the form of existing knowledge and experience. The aim is to utilize these assets to achieve better service performance to accelerate the achievement of the objectives implemented in accordance with bureaucratic reform


2021 ◽  
Vol 34 (4) ◽  
pp. 393-406
Author(s):  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Isabel Brusca ◽  
Eugenio Caperchione

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.


Author(s):  
Olha Krupa

This chapter discusses the budget process for public capital investments in Ukraine, presents controversies in the current process, and offers several avenues for improvement. In doing so, the author provides a description of the country's normative capital public budgeting framework, presents the institutional setup, and tracks Ukraine's public capital expenditure trends for nearly three decades (1991-2016). The study then discusses implementation, audit, and performance issues in Ukraine's public capital expenditure management and provides recommendations. Because of the country's limited fiscal capacity as compared to its massive infrastructure needs, the author posits that Ukraine can no longer afford to delay or ignore its most pressing public capital investment needs. Because the current list of capital investment proposals is underfunded and too long, the author suggests that the government focuses on finishing strategic, high-priority public projects, while other capital spending proposals target private sector financing once it becomes more readily available.


2019 ◽  
Vol 50 (1) ◽  
pp. 92-109 ◽  
Author(s):  
Aaron Deslatte ◽  
William L. Swann

Linking strategic management to performance has been called essential for public managers to confront pernicious environmental and community problems in the 21st century. This article examines the role that an organization’s entrepreneurial orientation (EO) plays in the linkages between organizational capacities, strategies, and perceived performance. An EO is considered a key driver of a public organization’s willingness to engage in risk taking, innovation, and proactivity aimed at enhancing organizational routines, decision-making, and performance. Scholars have provided empirical guidance for the antecedents and consequences of entrepreneurialism in bureaucracy, yet we know little systematically about how EO links to strategies that may affect performance in the public sector. To investigate, we employ a mixed methods design using a nationwide survey of U.S. local governments and interviews with local government managers about their experiences in sustainability programs. Quantitatively, we find evidence for environmental factors of political and administrative capacities positively influencing EO, and that strategic activities of performance information use, venturing, and interorganizational collaboration mediate the relation between EO and perceived sustainability performance. Interviews corroborate these findings and illuminate how local government managers proactively engage stakeholders, consider risk taking, build capacity, and pursue innovation in sustainability.


Water Policy ◽  
2014 ◽  
Vol 16 (6) ◽  
pp. 1121-1139 ◽  
Author(s):  
Lucia De Stefano ◽  
Mark Svendsen ◽  
Mark Giordano ◽  
Brent S. Steel ◽  
Bridget Brown ◽  
...  

The world water crisis is a crisis of governance, as has been aptly stated. Yet how does one solve a crisis of governance? Water governance comprises complex nested and interlocked sets of decisions about water. It is inherently political, and is ultimately the responsibility of national, regional and local governments, working with their own citizens and with each other, to make improvements. In this context, there is a critical need in nearly every country to assess whether current water governance structures and practices are suitable and are delivering the desired results and, if not, where they fall short. When such assessments are made regularly and for several countries, it is possible to compare water governance status and performance both among countries and in a single country over time. This paper presents an approach to establishing a system of benchmarking water governance from content analysis of official policy and legal documents and a stratified set of stakeholder opinion panels. The approach assesses both the functions involved in water governance and the processes employed in making decisions. Six countries of the Middle East and North Africa (MENA) region (Egypt, Jordan, Morocco, Oman, Turkey and Yemen) comprise a case study to show how this approach works.


2017 ◽  
Vol 55 (3) ◽  
pp. 858-886 ◽  
Author(s):  
Eric S. Zeemering

As neighboring federal systems, Canada and the United States provide an opportunity to compare institutional collective action (ICA) by proximate local governments. After explaining the importance of understanding local governance in Canada and the United States in comparative context, the ICA framework is used to highlight propositions along two paths of inquiry. First, the ICA framework can be used to compare responses to ICA dilemmas in two distinct systems of local governance, focusing on the comparative instance of use and performance of ICA mechanisms. Second, the ICA framework can be used to analyze collaboration and paradiplomacy across the international border. Deploying the ICA framework for comparative research can improve our understanding of local governance and local government reform in both countries.


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