Local Government Audit |
|
Common Problems |
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|
object |
tools |
goal |
control |
|
salaries and workers number |
|
gestion |
accounting |
standard |
regularity |
budget |
|
management deficiencies |
|
organization |
structure |
flowcharts |
restructuration |
legal, jurisdiction |
|
debt |
|
strategy |
plans |
prevision analysis |
development |
democratic |
|
cover, recover |
|
operations |
transactions |
TGB |
effectiveness |
performance |
|
investment capacity |
|
Government Styles |
|
|
informality |
|
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type |
strength |
weakness |
linearity |
parallelism |
|
poverty |
|
hierarchical, vertical pyramidal |
simplicity, order |
complexity uncover undemocratic |
very |
contrary |
|
|
|
transversal, synchronized |
integration of classes |
time objectable |
tend |
more or less |
|
Local Goverment Expenditure share of GDP around millenium |
|
democratic, circular multipolar |
democratic, statistic, involving |
order, structure lack |
more or less |
much |
|
Slovakia |
0.03 |
diffusive |
complexity, reactivity structured |
chaotiv |
poorly |
much |
|
Romania |
0.045 |
Local Government Spending (France mid 00) |
Bulgaria |
0.08 |
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US$2009 / inhabitant |
Regional |
Department |
Municipalities |
Communities |
Total |
Czsech Rep. |
0.095 |
General services |
48.11 |
119.23 |
334.63 |
82.67 |
584.64 |
France |
0.097 |
Professional Training |
95.65 |
|
|
|
95.65 |
Latvia |
0.105 |
School Education |
100.24 |
93.14 |
119.66 |
7.34 |
320.38 |
Netherlands |
0.125 |
Culture, social life, youth, sports & leisure |
17.89 |
41.86 |
174.56 |
39.26 |
273.57 |
Hungary |
0.13 |
Social support and Social Health |
2.82 |
579.06 |
103.98 |
13.31 |
699.17 |
Russia |
0.135 |
Environment and spatial planning |
35.8 |
78.7 |
215.48 |
124.44 |
454.41 |
Germany |
0.14 |
Transport (maintaining & social transport) |
116.41 |
173.09 |
5.09 |
34.25 |
328.84 |
Poland |
0.16 |
Safety (police) |
35.64 |
36.31 |
27.22 |
22.08 |
121.25 |
Sweden |
0.22 |
|
|
44.56 |
16.07 |
13.62 |
74.25 |
Italy |
0.27 |
Total |
452.55 |
1121.38 |
980.63 |
323.34 |
2877.9 |
|
|
|
> 10000 inhab.of municipalities |
Colombia "traffic light" system for regulating subnational borrowing |
|||||
France regional spending /inhab.year |
1405.62 |
1768.67 |
2364.62 |
rating |
indicator |
result |
|
regional taxes / inhabitant |
411 |
520.6 |
680.89 |
green |
Interest of operational savings < 0.4 & debt/stock current revenues = or < 0.8 |
No restrictions on lendings |
|
investment regional efforts proportion of spendings |
0.28 |
0.36 |
0.36 |
yellow |
Interest of operational savings > 0.4 & < 0.6 debt/stock current revenues = or < 0.8 |
Lending on Ministry of finance authorization |
|
France department spending /inhab.year |
1022.02 |
1920.74 |
2313.93 |
||||
department taxes / inhabitant |
1057.64 |
1600.16 |
2860.56 |
Red |
Interest of operational savings > 0.6 debt/stock current revenues >0.8 |
No lending unless the subnational agrees to adjustment plan |
|
investment department efforts proportion of spendings |
0.12 |
0.23 |
0.32 |
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