The document summarizes the progress of the United Nations Joint Programme on Local Governance and Decentralized Service Delivery in Somalia (JPLG) in strengthening local governance and municipal finance through property taxation. Key accomplishments of JPLG include developing a legal framework for fiscal decentralization, establishing GIS-based property databases and automated accounting/billing systems to improve property tax collection, which has significantly increased revenues. Moving forward, efforts are needed to standardize and harmonize property tax regimes across regions to ensure fairness and further boost revenues for local services.
The Budgetary Framework of the City of Weslaco's Municipal Budget FY 2010, with Highlights from 2011-2015
PAFF 6304: Public Budgeting & Finance / Fall 2015, Module One
The Budgetary Framework of the City of Weslaco's Municipal Budget FY 2010, with Highlights from 2011-2015
PAFF 6304: Public Budgeting & Finance / Fall 2015, Module One
This presentation aims to orient accredited Civil Service Organizations about the Local Special Bodies of a local government unit. This also outlines the indicative major scheduling that CSOs can refer to if they are interested in applying for accreditation in an LGU.
On February 25, 1986, the Filipino People toppled a dictatorship in four days of nonviolent protest. Crying out “tama na, sobra na!”[i] the people poured out into the streets after heeding the call of rebel soldiers and religious leaders to end the decades-long reign of Ferdinand E. Marcos, whose leadership was marred by corruption, human rights violations and worsening poverty. The People Power Revolution of 1986 hoisted Corazon C. Aquino—housewife of a martyr[ii] of Martial Law—as President of the Philippines.
Twenty-five years after this historical milestone, the Philippines is presented anew with an opportunity to put the political tradition of People Power back on track. With a resounding mandate[iii], President Benigno C. Aquino III won in the last May 2010 elections in place of an administration marred with allegations of massive corruption, political legitimacy issues and the widening gap between rich and poor. His agenda for “kung walang corrupt, walang mahirap[iv]” resonated among the majority who hunger for change.
The development plan[v] of the Philippine Government revolves around the President’s commitment to fight corruption and patronage, the very reasons for the people’s poverty. This plan is anchored upon transparent, accountable and participatory governance as a key ingredient to achieving poverty reduction and economic expansion. Supporting these are strategies to secure an environment conducive for development, particularly, just and lasting peace and environmental integrity.
This plan is anchored upon People Power: a paradigm that the nation’s progress will be achieved only with the active and meaningful participation of citizens. The Philippine Government strives to take People Power from the streets and into the halls of government in order to ensure that the benefits of governance reach the poor in a direct, immediate and substantial way. As opposed to secrecy, impunity and collusion in the past, it seeks to widen the spaces for citizens in their very own government.
The Philippine Government sees open government as a way to operationalize and institutionalize People Power. It will take on the grand challenges of improving public services, increasing public integrity and more effectively managing public resources: all in line with the Aquino administration’s pursuit of kung walang corrupt, walang mahirap. In crafting this Action Plan for the OGP, the Philippine Government consulted with national networks of civil society organizations (CSOs)[vi].
This presentation aims to orient accredited Civil Service Organizations about the Local Special Bodies of a local government unit. This also outlines the indicative major scheduling that CSOs can refer to if they are interested in applying for accreditation in an LGU.
On February 25, 1986, the Filipino People toppled a dictatorship in four days of nonviolent protest. Crying out “tama na, sobra na!”[i] the people poured out into the streets after heeding the call of rebel soldiers and religious leaders to end the decades-long reign of Ferdinand E. Marcos, whose leadership was marred by corruption, human rights violations and worsening poverty. The People Power Revolution of 1986 hoisted Corazon C. Aquino—housewife of a martyr[ii] of Martial Law—as President of the Philippines.
Twenty-five years after this historical milestone, the Philippines is presented anew with an opportunity to put the political tradition of People Power back on track. With a resounding mandate[iii], President Benigno C. Aquino III won in the last May 2010 elections in place of an administration marred with allegations of massive corruption, political legitimacy issues and the widening gap between rich and poor. His agenda for “kung walang corrupt, walang mahirap[iv]” resonated among the majority who hunger for change.
The development plan[v] of the Philippine Government revolves around the President’s commitment to fight corruption and patronage, the very reasons for the people’s poverty. This plan is anchored upon transparent, accountable and participatory governance as a key ingredient to achieving poverty reduction and economic expansion. Supporting these are strategies to secure an environment conducive for development, particularly, just and lasting peace and environmental integrity.
This plan is anchored upon People Power: a paradigm that the nation’s progress will be achieved only with the active and meaningful participation of citizens. The Philippine Government strives to take People Power from the streets and into the halls of government in order to ensure that the benefits of governance reach the poor in a direct, immediate and substantial way. As opposed to secrecy, impunity and collusion in the past, it seeks to widen the spaces for citizens in their very own government.
The Philippine Government sees open government as a way to operationalize and institutionalize People Power. It will take on the grand challenges of improving public services, increasing public integrity and more effectively managing public resources: all in line with the Aquino administration’s pursuit of kung walang corrupt, walang mahirap. In crafting this Action Plan for the OGP, the Philippine Government consulted with national networks of civil society organizations (CSOs)[vi].
The Country Profiles on SDG localization present a brief analysis of the national strategies, coordination mechanisms and reporting processes related to the 2030 Agenda for Sustainable Development. Most importantly, they highlight the involvement and, in many cases, the leading role of local and regional governments towards the localization of the SDGs.
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
The Influence of Local Own Income and balanced Fund on HDI With Capital Expen...AJHSSR Journal
ABSTRACT: This study aims to examine the effect of Regional Original Income and Balancing Funds on the
Human Development Index with Capital Expenditure as an intervening variable. The population for this study is
regencies/cities in Central Java from 2019 to 2021. Sampling was carried out using the purposive sampling
method, based on the specified criteria a sample of 105 regencies/cities was obtained from 2019 to 2021. The data
analysis technique used the classical assumption test and descriptive statistical analysis, classical assumption
test, multiple linear regression analysis, Sobel test with SPSS 26. The results show that Local Own Income has an
effect on the Human Development Index, Balancing Funds have an effect on the Human Development Index,
Local Own Income has no effect on the Human Development Index , Balancing Funds have an effect on Capital
Expenditures, Capital Expenditures have an effect on the Human Development Index, Capital Expenditures do
not mediate Regional Original Income on the Human Development Index, Capital Expenditures do not mediate
Balancing Funds on the Human Development Index.
Keywords -regional original income, balancing funds, capital expenditures, human development index.
Evaluation and Analysis of the City of Weslaco's Municipal Budget, 2014-2015
Graduate Research for Public Budgeting and Finance: Master of Public Affairs-Administration, The University of Texas Rio Grande Valley (UTRGV)
Rev. 1.0
Important Political Accountability and Citizen Building effort of IDEG GHANAAmos Anyimadu
Operation of the Institute of Democratic Governance, Ghana. www.ideg.org https://www.facebook.com/IDEGGhana https://twitter.com/IDEGGhana
Led by Commonwelath Eminent Person Dr. Emmanuel Akwetey.
Important Political Accountability and Citizen Building effort of IDEG GHANAIDEGGhana
Operation of the Institute of Democratic Governance, Ghana. www.ideg.org https://www.facebook.com/IDEGGhana https://twitter.com/IDEGGhana
Led by Commonwelath Eminent Person Dr. Emmanuel Akwetey.
The Implementation of District and Rural Fiscal Balance through Village Alloc...iosrjce
IOSR Journal of Economics and Finance (IOSR-JEF) discourages theoretical articles that are limited to axiomatics or that discuss minor variations of familiar models. Similarly, IOSR-JEF has little interest in empirical papers that do not explain the model's theoretical foundations or that exhausts themselves in applying a new or established technique (such as cointegration) to another data set without providing very good reasons why this research is important.
2. September 2016
Municipal Finance Policy
Table 1. Possible division of financial functions between local and central government bodies
Function Primary responsibility Secondary responsibility
Policymaking Central ministries Local government
Strategic planning Central ministries Local government
Budgeting Local government Central ministries
Execution Local government Central ministries
Regulatory oversight and compliance Central ministries Local government
Source: Republic of Somaliland (2016). Republic of Somaliland Local Government Finance Policy Revised Final February 2016.
Municipalfinanceisacornerstoneofpublicfinancialmanagement
(PFM) and a central component of JPLG. UN-Habitat’s three-
pronged approach to urbanization focuses on the intersection of
urban planning, legal and regulatory frameworks, and municipal
finance. Under this approach, urban planners, economists, and
policy experts work together to provide comprehensive guidance
for municipal authorities.
• Somaliland and
Puntland adopted
Decentralization
Policies in 2013
• Fiscal Decentralization
Strategy developed for
both states to guide
functional, revenue, and
expenditure assignemnts
for Local Goverments
• Policy-legislation: Local Goverment
Fnance Policy developed for
Puntland and Somaliland. Local
Goverment Law.
• Tools:Aotomated accounting and
billing systems (AIMS/BIMS)
• Database : GIS based database for
taxation
• Manuals: LG finance management
manuels, public expenditure
management manuels.
Fiscal
Decentralization
Local Goverment
Finance Policy
Decentralization
Policy
At the outset, a legal foundation for the decentralization of financial
responsibilities and functions to local government authorities
must be established. Somaliland and Puntland have adopted
local government finance policies that provide a framework for
decentralization via devolution and de-concentration of financial
functions to local governments. A framework for decentralization of
key function related to local government financial management are
defined in the Decentralization Policy of Somaliland and Puntland
(see Table 1) and overarching framework is explained in the Figure 1.
Figure 1. Overarching framework for Municipal Finance
3. September 2016
Following provision from the decentralization policy, UN-Habitat
has supported Somaliland and Puntland authorities in developing
a regulatory framework for municipal financial management.
Thus, local government finance policy (LGFP) was developed in a
participatory manner and, more importantly, in compliance with the
World Bank led public finance management (PFM) reform agenda
in Somalia. The objective of LGFP is to provide a clear guide for
the delivery of financially sustainable public services that will
strengthen district finance and align it with the goals of sustainable
financing, greater accountability, trust in local government
administration and good governance. LGFP also provides a guiding
framework on key municipal functions such as revenue generation,
expenditure management, budget preparation and execution,
capital procurement processes, strengthening of internal control
mechanisms, asset management, debt and credit management and
monitoring and evaluation mechanisms.
UN-Habitat has also developed procedural manuals covering key
areas of LGFP as a guide for the policy`s implementation. These
guidance materials included manuals on local government financial
management, internal audits and district audit committees.
Property taxation and expanding
municipal financial resources
Property taxes are commonly levied by municipal authorities
and often associated with enhanced public decision-making.
Their role in providing financing for local services and public
goods such as schools,roads,public transit,waste management,
and parks make them a more transparent form of taxation.1
In
addition, property taxes tend to be paid in lump sums, which
increase the degree to which taxpayers are aware of them.2
In
turn, this enhances and strengthens political transparency and
accountability in municipal budgeting.3
To support local governments revenue generation in Somaliland
and Puntland and fulfill the agenda of decentralization, UN-
Habitat within the framework of JPLG, has identified three key
areas to support local governments: (1) develop an up-to-date
database for taxation, (2) establish an automated accounting
and billing system to improve accountability, transparency
and efficiency, (3) design an enforceable legal framework and
delegation of authority for tax collection within the established
legal framework.
1 United Nations Human Settlements Program Habitat (2009). Guide to Municipal Finance.The
Human Settlements Financing Tools and Best Practices Series, United Nations Human Settlements
Programme.
2 Bird, Richard Miller and Naomi Enid Slack. 2004. International Handbook of Land and
Property Taxation. Edward Elgar Publishing. 12
3 Ibid. 12
Figure 2. The process of creating the GIS property database for taxation
In 2004, one municipality’s database had only 15,850 taxable properties; in 2011, the taxable
properties increased to 60,000 as a result of the GIS survey, consequently increasing the property
tax revenue. The use of a GIS has not only expanded the taxation net, but has also identified
a hierarchy of spatial units and a corresponding cadastral coding system (districts, subdistricts,
neighbourhoods, subneighbourhoods, and properties), which is reflected in the tax bills.
Various types of information
is combined and a
comprehensive spatial
database is created.
Footprint of properties
is drawn using GIS.
Spatial database is then
incorporated into BIMS -
property tax bill is printed.
Additional information
on properties are
attributed to properties.
Source: GIS Handbook for Municipality, UN-Habitat Somalia Programme, 2013
4. September 2016
Figure 3. The programe supported districts for GIS based property database
Source: GIS Handbook for Municipality, UN-Habitat Somalia Programme, 2013
5. September 2016
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2008 2009 2010 2011 2012 2013 2014 2015
Hargeisa
Borama
Berbera
Burao
Gebiley
Sheikh
USDUSD
$113,000
$188,288
$37,575
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
2008 2009 2010 2011 2012 2013 2014 2015
Garowe
Bosasso
Qardo
Jariiban
Eyl
Bander Bayla
Galkayo
Figure 5. Municipal revenue from property taxation in JPLG-supported districts in Puntland, 2008–2015
Source: Data from the Districts` Accounting Information Management System (AIMS)
Source: Data from the Districts` Accounting Information Management System (AIMS)
Figure 4. Municipal revenue from property taxation in JPLG-supported districts in Somaliland, 2008–2015
Together with local government authorities, UN-Habitat has
established a Geographic Information System (GIS) property
database where data on the location of properties and urban
parcels are surveyed, catalogued and regularly updated. This
database includes information on the quality of properties, land
use, infrastructure, ownership and number of occupants in order
to define the tax rate for each property and notify occupants
of their tax obligation to the municipality. This data is then
connected to the local government finance system to generate
bills and to account tax collection.
JPLG has supported the establishment of GIS databases in
seven districts in Somaliland (Hargeisa, Burao, Berbera, Borama,
Gabiley, Sheikh and Odweine) and six districts in Puntland (Garowe,
Bosasso, Qardo, Bander Bayla, Jariiban and Eyl) with plans to extend
into Mogadishu. This system has been essential to establishing and
monitoring not only the property tax base, but also assisted in urban
planning and infrastructure development as well as the creation of
informal cadastral of urban parcels and properties.
With start of JPLG in 2008, UN-Habitat introduced the Accounting
Information Management System (AIMS) and the Billing Information
Management System (BIMS) in order to improve transparency,
accountability and efficiency of local governments in Somaliland
and Puntland.AIMS and BIMS have been used in local governments`
daily operation for all financial transactions,reporting and improving
tax collection particularly with property.