Municipal Financing and Infrastructure: A Critical Analysis of the Cities in West Bengal

Cities, acting as engines of economic growth and generators of public finance for development, will usher in an urban revolution in the developing world. Such an urban revolution is sure to bring in opportunities to millions through the increasing level of urbanisation. This rising trend of urbanisation coupled with the increasing functional responsibilities of the Urban Local Bodies (ULBs) has been creating serious problems for the provision and financing of urban infrastructure. The resource crunch at each level of government in general, and the local level in particular, has instigated the need for analysing the causes behind such adverse state of municipal finance. Against this background, this paper attempts to evaluate the state of municipal finance in West Bengal by performing a comparative analysis of relevant indices. Acknowledging the potential of municipal finances in improving the delivery of basic services, the present study uses secondary data to demonstrate that the higher availability of essential urban services is associated with higher levels of revenue generation. This study presents a spatial and town class-based pattern analysis of the finances of ULBs of West Bengal in terms of their financial base, its adequacy, and their revenue and expenditure performance. The main thrust of this study is to examine the patterns of finances in ULBs in West Bengal and to present a comparative picture thereof along with per capita analysis of revenue and expenditure components based on size categories of the ULBs.

Financial efficiency of the municipal waste management system on the example of selected cities in Poland

Purpose of the study: The municipal waste management system covers all activities related to waste, and its organization is a mandatory task of the local government. The system is financed by income from fees paid by property owners in the commune and should be balanced. The aim of the paper is to assess the functioning of waste management systems in selected cities in Poland, in terms of their self-financing. Methodology: The comparative analysis covered the revenues and expenses related to municipal waste management systems as well as the fee rates in 2020. In some cases, the change of the phenomenon over time was analyzed. Main findings: In seven out of ten analyzed cities, the system was deficient, while the other ones generated a surplus, which could result from an increase in the fee rates. Compared to other cities, high rates do not cause a surplus of the system, an example of which is Łódź. The presented data, concerning the last two or three years, are insufficient to explain clearly what is behind the shortages of municipal waste management systems. Application of the study: The content of the paper may be useful for local government practitioners and other people dealing with the effectiveness of municipal finance. Originality/Novelty of the study: The municipal waste management system in communes, described in the paper, is used in Poland since 2013 and is still being modificated. There are no studies on its effectiveness and efficiency. The presented data may inspire to a deeper analysis, which should be subjected to the financial efficiency of municipal waste management systems in the time perspective.

LOGISTICS CHALLENGES OF DISTRIBUTION OF ELECTRIC ENERGY INSIDE THE BRAZILIAN AMAZON: THE CASE OF THE STATE OF AMAZONAS

The Environmental Agenda in Public Administration (A3P) emerges as an essential tool for the modernization of Brazilian public management. This study aimed to identify the priority axes and actions capable of structuring an A3P for the Municipal Finance Secretariat (SEMEF) of the municipality of Manaus. A qualitative study was carried out, whose respondents are SEMEF managers, consulted based on interview script, whose data were organized with word processors, analyzed with content analysis tools, and interpreted based on the similarities and differences in the respondents' positions. The results showed that the rational use of resources, adequate waste management, sustainable construction, and quality of life at work were the four axes considered priorities to structure the A3P. The conclusion shows that the axes, initiatives, and results found are consistent with the philosophy and practice intended by A3P.

Reviewing the effectiveness of heritage property tax relief programs in Ontario

This paper focuses on heritage conservation as it relates to, and intersects with, the realm of municipal finance. The thesis builds a case that municipal Heritage Property Tax Relief Programs (HPTRP’s) in Ontario, as they currently exist, do not work as they were designed. HPTRP’s are aimed at incentivizing heritage designation by offering a financial benefit to property owners, yet in their current configuration, result in additional costs that reduce their effectiveness. The ideal solution would be for the Province to review and redesign the program; however, this is unlikely. A practical solution, which is proposed in this paper, is for municipalities to create a Community Improvement Program (CIP) tool that off-sets some of the unforeseen costs associated with HPTRP’s. The two programs have a history of working synergistically at the local level – and together can accomplish what HPTRP’s were intended to achieve unilaterally.

Reviewing the effectiveness of heritage property tax relief programs in Ontario

This paper focuses on heritage conservation as it relates to, and intersects with, the realm of municipal finance. The thesis builds a case that municipal Heritage Property Tax Relief Programs (HPTRP’s) in Ontario, as they currently exist, do not work as they were designed. HPTRP’s are aimed at incentivizing heritage designation by offering a financial benefit to property owners, yet in their current configuration, result in additional costs that reduce their effectiveness. The ideal solution would be for the Province to review and redesign the program; however, this is unlikely. A practical solution, which is proposed in this paper, is for municipalities to create a Community Improvement Program (CIP) tool that off-sets some of the unforeseen costs associated with HPTRP’s. The two programs have a history of working synergistically at the local level – and together can accomplish what HPTRP’s were intended to achieve unilaterally.

The Municipal Audit Committee Self-review Threat: The South African Dilemma

Context: Corporate governance in South African municipalities is severely lacking and retrograding. The audit committee should essentially be an oversight committee that acts on behalf of the municipal council to ensure that key controls are operating, ethical practices are reinforced, key accounting estimates and judgements are properly made, and that internal and external audits are effective. However, the Municipal Finance Management Act requires that the audit committee acts in an advisory capacity to among others, the municipal management. This statutory requirement is in contrast to international governance code best practice for audit committees. Purpose: The aim of this study was to establish how municipal audit committee members perceive their role and whether they realise the self-review threat brought about by the role conflict between legislation and internationally accepted best practice. Design: A web-based survey questionnaire was used to collect primary data from municipal audit committee members. Findings: The study found that municipal audit committee members seem to be unaware of the self-review threat their perspectives on their role hold. Practical implications: Results of the study may assist policy makers and other stakeholders in drafting regulations and legislation governing the functioning and establishment of independent municipal audit committees in South Africa. Originality: Although the conflicting roles of assurance (oversight) and consulting (advisory) have received attention in the disciplines of external auditing and internal auditing, similar attention is needed in the case of South African municipal audit committees.

Role of Municipal Finances in Modern Economy

Currently, Russia is undergoing transformational processes that require a revision of the understanding of the nature and role of municipal Finance in the modern economy. The article presents the definitional certainty of the category "municipal Finance", scientific approaches to the structure and composition of municipal Finance, sources of financial resources of the municipality, as well as elements of municipal Finance. It is concluded that the role of municipal Finance in the modern economy is predetermined by the challenges associated with economic instability, budget deficit, on the other hand, the prerequisites for revising the current approach associated with expanding the understanding of the role of the population, local self-government bodies in the process of economic development of territories

Municipal finance analysis: The case study of Gujarat (India)

This paper theoretically underpins the idea of greater involvement of local governments in the overall development of India explained through the theory of Fiscal Federalism. The theory outlines the dynamics of decentralization of power and functions through a multi-layered governance system leading to a new structure and added functions, finance, and accountability to local government. The paper also provides an overview of the increasing role of urban local governments in India and investigates whether the Urban Local Bodies (ULBs) of Gujarat – a state in India, are efficient to perform the functions and responsibilities assigned to them by the 74th Constitutional Amendment Act (CAA). It scrutinizes the financial health of local governments in the urban regions of India. The results based on the application of MANOVA indicate that the 74th CAA empowered ULBs with a strong economic base that these ULBs are capable of mobilizing their own resources. This means that smaller municipalities must develop and convergence must be supported by a proportionate level of grants. This will ensure that with the development of social infrastructure, economic activities will increase, and, as a result, the conversion will occur.