In many countries, the responsibilities for the provision and financing of public services are being increasingly decentralized. In transitional and developing economies, the expanded local government role in service delivery is often hindered by limited financial resources, as well as weak institutional capacity, particularly in terms of inadequate financial practices, management and know-how. The enhancement of the local regulatory framework and institutional capacity for effective service delivery; the improvement of inter-governmental fiscal relations and budgetary and control systems; and the strengthening of local financial management and capacity to mobilize private resources for local infrastructure are the building blocks for a resilient local government finance structure and the crucial elements on which local government creditworthiness is predicated.
TPPA presents this training as a two-part program. Part One focuses on the organizational and legal structure of local government units in transitional countries, their relationship with provincial and national governments, their optimal level of services and scope of authority. Different types and forms of local government units are reviewed, including council-manager, commission, commune, special district, legislative/ executive, strong and weak mayor, and regional associations and consolidations, along with how these different forms of local government units process internal and external information. Administrative procedures, lines of authority, service delivery and financial processes and problems are some of the salient topics covered in this course.
Part Two deals with tax and expenditure system design and implementation. The relationship between a tax/expenditure system and a functioning free market economy, as well as tax design and trade and investment policies are examined, along with an analysis of the requisite steps needed to implement prudent and sensitive fiscal policies and reforms. TPPA specialists also assist participants in developing short and long-term financial plans, revenue forecasting models, and management information systems that ultimately lead to greater control over expenditures. |
