Fee for issuing alcoholic beverages for sale in the municipalities of the Kielce poviat

Purpose of the study: The aim of the article is an analysis of revenues for fees for permits for the sale of alcoholic beverages in the own income of municipalities of the Kielce poviat in 2018-2020. It is to enable the answer to be given about the role of the fee for issuing a permit for the sale of alcohol in the incomes of municipalities' own. Methodology: The work was based on the analysis of RB 27S reports on the implementation of the budget income plan of the surveyed municipalities, analysis of internal materials of these units, normative acts and the Local Data Bank Main findings: The data presented in the paper shows that the share of revenues from fees for the permit to sell alcohol in own income does not exceed 1.7% and has a downward trend. However, the actual revenue from the levy shows slight fluctuations over the period considered. Moreover, it does not matter whether we are dealing with a rural or an urban-rural commune. Application of the study: The following study concerns an important aspect of financing the activities of municipalities. Taxes and fees are the most important revenues in budgets. Each decision of the local government authorities has an impact on the level of income. It may lead to a lack of funds for the implementation of own tasks. The year 2021 may be interesting in terms of income from the fee under study due to the possibility of applying a fee exemption or postponing its payment resulting from the provisions of the Act of March 2, 2020 on special solutions related to the prevention, prevention and combating of COVID-19, other infectious diseases and the resulting crises. It is not an easy decision, because such action reduces the revenues to the commune's budget. Due to the fact that for the implementation of tasks for which the funds from the fee were provided, it will have to be financed with other income. Originality/Novelty of the study: The importance of the financial stability of local government units is an extremely important topic. Topics related to budget planning are essential for the long-term balancing of the demand for funds reported by local governments in relation to the efficiency of funds left at the disposal of local authorities. As a consequence, the subject of the study was the analysis of the dynamics and structure of local authorities' income from the point of view of the selected source of income. The article can inspire further research in the field of local government finance and contribute to other interesting scientific studies.

Stories and Sentiment in State and Local Government Finance

Budgets and financial statements convey essential information about revenues, expenditures, assets, and liabilities. But perhaps more important, they also convey positivity, negativity, fairness, uncertainty, and other social sentiments. This essay examines what we know, and what we need to know, about how state and local governments communicate financial sentiment. The main conclusion is that they do convey clear financial sentiments through traditional financial reporting methods and through new channels like social media. Moreover, those sentiments shift predictably in response to broader economic trends and policy priorities, and can shape how investors and other stakeholders view a government's finances. This raises several practical questions about how states and localities can measure financial sentiment, and many normative questions about whether and how they ought to attempt to manage it. The discussion also includes a brief demonstration of how to extract financial sentiment from state and local Twitter activity.

Disparities by deprivation: The geographical impact of unprecedented changes in local authority financing on the voluntary sector in England

Over the last decade, the local government finance system in England has experienced ‘genuinely revolutionary change’: overall revenues have declined and councils are now more reliant on locally raised taxes. Importantly, the nature of change has varied geographically: urban councils serving poorer communities have experienced the biggest declines in their service spending. This paper considers the impact of these spatially uneven changes on the voluntary sector. We follow through time charities known to be in receipt of local government funding at the time of peak council budgets in 2009–2010 and describe trends in the income of these charities until 2016–2017. We show that, just as the pattern of change in local government financing has been spatially uneven, so the trend in charities’ income has varied geographically. Indeed the spatially regressive nature of recent change in charities’ income is remarkable: while the median charity in the least deprived decile of the local authority distribution experienced little change in their income, the median charity in the most deprived decile experienced a 20% decline. The results provide the strongest evidence to date that, in countries with a history of partnership between government and the voluntary sector, voluntary organisations in more deprived areas are particularly vulnerable to sizeable reductions in the level of local government spending. Indeed, by illustrating for the first time the sizeable reductions in the income of charities in disadvantaged communities, the results demonstrate an important mechanism through which ‘austerity urbanism’ becomes salient in the lives of individuals in deprived areas.

A New and Reinvigorated Research Agenda for U.S. Local Governments

This essay offers a perspective on a new and reinvigorated research agenda for the study of U.S. local governments. It reports on the ideas and reflections of a set of local government scholars with different vantage points and varied substantive interests. Seven paramount themes or directions for a research agenda were identified, all of which contain numerous threads and thrusts: local government finance and economic development, local government management, intergovernmental relations, collaboration, public engagement, social equity, and institutional design. The essay offers some reasons for optimism about the future of U.S. local governments while also identifying cause for concern.

PEMBINAAN DAN PENGAWASAN PENYELENGGARAAN PEMERINTAHAN DAERAH DALAM PENGELOLAAN KEUANGAN PEMERINTAH DESA (Studi Kasus pada Desa Mojorejo Kecamatan Modo Kabupaten Lamongan)

Sumber pendapatan Desa Mojorejo pada tahun 2020 yang berjumlah Rp. 1. 880.871.300 dengan adanya rencana pembangunan pada berbagai sektor terutama pada pembangunan jalan di beberapa dusun dengan total jumlah anggaran mencapai ±Rp. 900.000.000 kemudian pembangunan gedung BUMDES (Badan Usaha Milik Desa) sebesar Rp. 100.000.000 dan pemberdayaan masyarakat Desa Mojorejo dengan sebagian besar anggaran berasal dari DD (Dana Desa) mampu memberikan peluang berupa tindakan penimpangan dalam pengelolaan keuangan desa. Penelitian ini dilakukan untuk mengetahui bagaimana bentuk pembinaan dan pengawasan keuangan Desa oleh Pemerintah Derah Kabupaten Lamongan di Desa Mojorejo Kecamatan Modo khususnya dalam pengelolaan keuangan desa yang mana peneliti menggunakan pendekatan penelitian kualitatif dan jenis penelitian deskriptif. Hasil penelitian menunjukkan upaya pembinaan dan pengawasan oleh Pemerintah Daerah yang dilaksanakan Inspektorat Kabupaten Lamongan dan Dinas PMD (Pemberdayaan Masyarakat dan Desa) Kabupaten Lamongan memberikan dampak yang jelas terkait pengelolaan keuangan Desa Mojorejo dimana pengelolaan keuangan desa menjadi terkontrol dan disiplin melalui upaya monitoring dan evaluasi seacara langsung maupun tidak langsung. Kata Kunci: Pembinaan dan Pengawasan, Pemerintah Daerah, Keuangan, Desa, Inspektorat, Dinas PMD, BPD. Mojorejo village’s income sources in 2020 amounting to 1.880.871.300 Rupiahs with development plansin various sectors, especially in road construction in several hamlets with a total ±Rp. 900.000.000 Rupiahs and then the construction of BUMDES (Village Owned Enterprise) building of 100.000.000 Rupiahs and public empowerment with a large portion of the budget coming from Village Fund (Dana Desa) could provide opportunities in the form of irregularities in village financial management. This research was conducted to determine how the form of guidance and supervision of Village finances by the Regional Government of Lamongan Regency in Mojorejo Village, Modo District, especially in village financial management where the researcher uses a qualitative research approach and this type of descriptive research. The research result show the role of guidance and supervision by the Regional Government carried out by the Inspectorate of Lamongan Regency, the Dinas PMD Kabupaten Lamongan, and financial supervisory agencies (Inspectorate) have had a clear impact on the financial management of Mojorejo Village where the financial management becomes controlled and disciplined through direct and indirect monitoring and evaluation efforts. Keywords: Guidance and Supervision, Local Government, Finance, Village, Inspectorate, Dinas PMD, BPD.

Impact of the global COVID-19 pandemic on the use of local government funds

Research background: Municipalities, as entities of local government, finance the performed activities on the basis of the budget, which has a program structure. However, due to the global COVID-19 pandemic, municipal incomes have declined. Municipalities therefore had to adjust their budgets and reduce expenditures, which could disrupt several processes in municipalities. Purpose of the article: The main aim of the paper is to analyse the budgets of selected local government entities and assess the impact of the COVID-19 pandemic on the use of funds by municipalities with an emphasis on the security area. Methods: In order to assess the impact of the COVID-19 pandemic on the use of funds by municipalities, a detailed analysis of the budgets and final accounts of selected municipalities will be carried out. The amount of income and expenditure in these municipalities before and after the outbreak of the COVID-19 pandemic will be examined. For this purpose, basic scientific methods and methods of mathematical statistics will be used. Findings & Value added: Based on the assessment of the COVID-19 pandemic impact on the budgets of municipalities, it will be possible to determine the activities that experienced the largest revenue shortfalls due to the fact that the municipalities could not finance them from their revenues. The contribution of the paper will be recommendations that should prevent such situations in the future and thus prevent the amount of damage that has been recorded as a result of the loss of income of municipalities.