scholarly journals Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland

2017 ◽  
Vol 8 (4) ◽  
pp. 523-535 ◽  
Author(s):  
Alicja Sekuła
Keyword(s):  
Local Government ◽  
Pearson Correlation ◽  
Value Added ◽  
Research Hypothesis ◽  
Local Government Finance ◽  
Before And After ◽  
Local Government Level ◽  
Per Capita ◽  
The Relationship ◽  
Government Level

Research background: General grants in the system of local government finance should pursue five different functions. One of them is revenue equalization. This function is achieved if the revenue gap is reduced after the application of the subsidising mechanism. In addition, to be completed, the size of the support should be inversely proportional to own revenues. Purpose of the article: The aim of the article is to analyse the fulfilment of the revenue equalization function by general grants. Therefore, beside the theoretical analysis, which presents the general grants structure and the functions assigned to them, the article discusses the results of studies showing changes in the revenue gap after the application of the grant mechanism and the correlation between per capita own revenue and the amount of funds from selected parts (equalisation, balancing-regional, reserve, compensating) of the general grant. The following tentative research hypothesis was adopted: general grants fail to fulfil the revenue equalisation function. Methods: Two research methods were applied to achieve the aim of the article and verify the research hypothesis: descriptive statistics and correlation — calculating the Pearson correlation coefficient. Findings & Value added: Based on the analyses, it was concluded that, once the corrective and equalising mechanism was applied, the range between the extreme per capita revenue values was reduced by 40–50% on average, at all local government levels, i.e. at commune (including cities with county right), county and province levels, in each year from the period analysed, i.e. 2012–2016. The correlation between the sizes of revenue before and after budget subsidising is always negative, whereas the strength of the relationship ranged between low and significant, depending on the local government level. It was found that general grants do fulfil the revenue equalisation function, which contradicts the initially formulated research hypothesis.

scholarly journals The Relationship between Risk Management and Internal Audit Effectiveness at Local Government Level

2012 ◽  
Vol 3 (12) ◽  
pp. 389-396
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Review Paper ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Local Government Level ◽  
The Relationship ◽  
Audit Effectiveness ◽  
Government Level

Risk management can play important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between risk management and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that risk management can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

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

2021 ◽  
Vol 129 ◽  
pp. 01028
Author(s):  
Viktor Soltes ◽  
Jana Stofkova ◽  
Jakub Durica
Keyword(s):  
Local Government ◽  
Detailed Analysis ◽  
Value Added ◽  
Mathematical Statistics ◽  
Government Finance ◽  
Program Structure ◽  
Scientific Methods ◽  
Local Government Finance ◽  
Before And After ◽  
The Impact

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.

THE RESEARCH ON THE DILEMMA OF THE LOCAL GOVERNMENT FINANCE IN LESS-DEVELOPED AREAS: XINGGUO COUNTY SURVEY

2018 ◽  
Vol 63 (04) ◽  
pp. 885-897
Author(s):  
CHANGBIAO ZHONG ◽  
NANNAN DONG
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Field Survey ◽  
Management Systems ◽  
Rural Finance ◽  
Local Government Finance ◽  
Local Government Level ◽  
Finance Function ◽  
Government Level

This study examines the financial rights and responsibilities of China’s local villages and townships based on a field survey conducted in Xingguo County. This field study focussed on local revenues and expenditures from 2012 to 2014. Upon analyzing data from the survey, we noted numerous difficulties of local financial management due to a lack of well-configured financial authority and power among central and local governments. In addition, revenues and expenditures are unbalanced at the local government level in China. Rural financial management systems need to be improved, and the rural finance function should be strengthened.

LOCAL GOVERNMENT AND SECURITY – NATIONAL SOLUTIONS BASED ON A DECENTRALIZED UNITARY STATE

2020 ◽  
Vol 1 (XX) ◽  
pp. 15-28
Author(s):  
Tomasz Miłkowski
Keyword(s):  
Local Government ◽  
Public Safety ◽  
Local Authority ◽  
National Level ◽  
Local Communities ◽  
The State ◽  
Unitary State ◽  
Local Government Level ◽  
The Relationship ◽  
Government Level

The article describes the relationship between the organisation of local government in Poland and its competences and responsibilities in the field of ensuring public safety and order to the residents of local communities - municipality, district and province. On the example of selected statutory solutions, it can be stated that at the lowest local government level, the local authority is obliged to a large extent - using or in cooperation with the Police and other institutions independent of the authority - to ensure the safety of residents. It also has basic legal instruments for this. At the provincial and national level, these responsibilities were primarily taken over by the State.

Entrepreneurship Management at the Local Government Level: The Experience of the Cities for Entrepreneurs Program

2018 ◽  
Vol 9 (5) ◽  
pp. 388-407
Author(s):  
Patricio Gigli ◽  
◽  
Donatela Orsi ◽  
Marisel Martín Aramburú ◽  
◽  
...  
Keyword(s):  
Human Capital ◽  
Local Government ◽  
Local Governments ◽  
Structural Characteristics ◽  
National Level ◽  
Development Issue ◽  
Starting Point ◽  
Local Government Level ◽  
Micro Level ◽  
Government Level

This paper aims at describing the experience of the Cities for Entrepreneurs Program (Ciudades para Emprender or CPE) of the National Directorate of Community and Human Capital (which belongs to the SEPYME), National Ministry of Production. This paper starts from the premise that entrepreneurship takes place at the most micro level of the offer and, therefore, is a concept associated with the characteristics of the environment closest to that offer: the local territory. However, there is little history in the country of public policies relating the issue of entrepreneurship with the local management. That is why we take as a starting point the conceptualization of the chosen framework: local governments and the development issue, seen from the perspective of entrepreneurships. Moreover, an overview is given on the structural characteristics of municipalities in Argentina. In addition, some international experiences and attempts to promote entrepreneurship at a national level are analyzed. Finally, the Cities for Entrepreneurs Program (CPE) is outlined, based on a summary of the diagnoses of the Entrepreneurial Ecosystems of the selected cities and the tools used and their execution status at the time of publication of this paper.

An Empirical Study of the Financial Mismanagement of Internally Generated Revenue in Ife South Local Government of Osun State, Nigeria

Think India ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 29-38
Author(s):  
Adeola Ajayi
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Town Planning ◽  
Primary Data ◽  
Revenue Generation ◽  
Secondary Sources ◽  
The Poor ◽  
Local Government Level ◽  
Government Level ◽  
Descriptive Statistical Analysis

This study focused on financial mismanagement of Internally Generated Revenue (IGR) in Ife South Local Government. It also identified viable sources of revenue in the local government and examined problems militating against effective collection of revenue. This study was necessitated by the need to ensure increased revenue generation in Ife South local government of Osun State, Nigeria. Primary and secondary sources of data were utilized for the study. The primary data were collected through structured questionnaires. Respondents were selected from career officers in GL. 03-16 in departments and units of finance and supplies, administration, primary healthcare, agriculture, town planning and estate valuation of the local government, thus 180 respondents were sampled representing 29.31% of 614 staff strength of these departments and units of the local government. The questionnaires were administered using descriptive statistical analysis such as frequency and percentage value. The study revealed that there are many viable and non-viable sources of revenue in Ife South local government, the myriad of problems militating against effective collection of the revenue and the poor financial management of internally generated revenue which aptly explains why the local government could not be developed. The study concluded that the share of local government from the statutory allocation be increased, routine auditing and post-auditing from the supervising ministry should be encouraged at the local government level and that the local government should also intensify her effort on increase revenue generation in order to withstand the challenges posed by the current global economic crisis.

scholarly journals Water security at local government level in South Africa: a qualitative interview-based analysis

2018 ◽  
Vol 2 ◽  
pp. S17 ◽  
Author(s):  
Richard Meissner ◽  
Nikki Funke ◽  
Karen Nortje ◽  
Inga Jacobs-Mata ◽  
Elliot Moyo ◽  
...  
Keyword(s):  
South Africa ◽  
Local Government ◽  
Water Security ◽  
Qualitative Interview ◽  
Local Government Level ◽  
Government Level
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