PUBLIC FINANCIAL MANAGEMENT IN AFRICA. Implications on Service Delivery in the Decentralized Government Units of Ghana

      Аннотация: Across Africa, Public Financial Management is an important aspect of Governance, and an essential tool for Accountability, as it assists in ensuring that public funds meant for the delivery of services are managed efficiently.This book provides detailed insightful discussions, and analyses public financial management as a system of six components namely; budgeting, revenue mobilization, public expenditure management, financial reporting, auditing and the regulatory framework. The discussions reveal how these components as practices, are intertwined and influence service delivery in the decentralized units using the case of the District Assemblies of Ghana. The book emphasizes the need for ensuring that, the public financial management practices are considered and improved as a holistic system if development objectives are to be achieved. In effect, the practices should have the potential of radically and efficiently improving the reach, accessibility, and quality of service delivery not only for the decentralized government units but also for the national governments and their agencies.

Ключевые слова: Public Financial Management, service delivery, Efficiency, Decentralisation, Equity