Local Public Financial Management. Public Sector Governance and Accountability Series

Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management. Preface -- Overview / Anwar Shah -- Financial Accounting And Reporting / Rowan Jones -- Local Government Cash Management / M. Corinne Larson -- Local Government Procurement And Safeguards Against Corruption / Clifford P. Mccue And Eric W. Prier -- Local Debt Management / Gerald J. Miller And W. Bartley Hildreth -- Local Government Internal Controls To Ensure Efficiency And Integrity / Jesse Hughes -- Internal Control And Audit At Local Levels / Mustafa Baltaci And Serdar Yilmaz -- External Auditing And Performance Evaluation, With Special Emphasis On Detecting Corruption / Aad Bac. Edited By Anwar Shah. Includes Bibliographical References And Index.