Decentralization and local government reports
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| Format: | Artículo científico |
| Language: | en |
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Universidade de Santiago de Compostela
2005
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| author | Francisco J. Bastida |
| author_facet | Francisco J. Bastida |
| contents | Decentralization and local government reports Francisco J. Bastida Bernardino Benito Salvador Marín Estudios Territoriales Local government Fiscal transparency Management devolution In the Spanish local sector, as well as in other western countries,we are witnessing a process of managerial decentralization. Consequently,municipal financial statements are no longer relevant,since a growing percentage of operations is excluded from thesestatements. As suggested by IMF Manual on Fiscal Transparencyand OECD Manual of Best Practices for Budget Transparency, wethink it is essential to require municipal global reports, encompassingthose entities created by governments. Bureaucraticstructure of the public sector makes Local Governments issuebudgetary reports that do not agree with the responsibility boundariesstemming from this managerial decentralization. 2005 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400401 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.4 |
| format | Artículo científico |
| id | redalyc_50400401 |
| institution | Redalyc |
| language | en |
| publishDate | 2005 |
| publisher | Universidade de Santiago de Compostela |
| spellingShingle | Decentralization and local government reports Francisco J. Bastida Estudios Territoriales Local government Fiscal transparency Management devolution Decentralization and local government reports Francisco J. Bastida Bernardino Benito Salvador Marín Estudios Territoriales Local government Fiscal transparency Management devolution In the Spanish local sector, as well as in other western countries,we are witnessing a process of managerial decentralization. Consequently,municipal financial statements are no longer relevant,since a growing percentage of operations is excluded from thesestatements. As suggested by IMF Manual on Fiscal Transparencyand OECD Manual of Best Practices for Budget Transparency, wethink it is essential to require municipal global reports, encompassingthose entities created by governments. Bureaucraticstructure of the public sector makes Local Governments issuebudgetary reports that do not agree with the responsibility boundariesstemming from this managerial decentralization. 2005 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50400401 en http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.4 |
| title | Decentralization and local government reports |
| topic | Estudios Territoriales Local government Fiscal transparency Management devolution |
| url | https://www.redalyc.org/articulo.oa?id=50400401 |