Ensuring accountability and transparency at local level finance. A Study on Three Union Parishads of Sylhet Sadar Upazilla,Bangladesh

      Аннотация: Ensuring accountability and transparency are necessary condition for sound economic governance. So, a transparent public financial accounting policy makes it possible to determine what the government has done and to compare budgeted and actual financial operations. Local government bodies have the power to impose taxes for local purposes, to prepare their budgets and to maintain funds (Article 60, the constitution Of Bangladesh, 1972). However, in existing local level finance system have lack of accountability and transparency. Bangladesh is overpopulated, that’s why it is a hard task for the government to ensure accountability and transparency at local level finance. Lack of control over revenue and expenditure policies, lack of people participation in financial management, are challenge for local policy makers using fiscal forecast at local level finance.

Ключевые слова: Transparency, Participation, Accountability, Budget, Local finance