Local Government Budgetary Autonomy

Figures

Figure 1. Structure of the Union Council in Bangladesh.

Figure 2. World view of the budget cycle.

Figure 3. Budget life cycle of Union Councils.

Figure 4. Conceptual framework of the study.

Figure 5. Regions in Bangladesh.

Figure 6. Basic budgeting data of sample UPs.

Figure 7. Data analysis mapping.

Figure 8. Approach to the interpretation and analysis of data.

Figure 9. Relative influences of the factors in the UP budgeting decisions.

Figure 10. Union Council’s revenue flow diagram.

Figure 11. Revenue statement of Union Councils.

Figure 12. Expenditure statement of Union Councils.

Figure 13. Formal and informal accountability flow of UPs.

Tables

Table 1. Local Government in the Government Structure of Bangladesh

Table 2. Local Government Institutions in Bangladesh

Table 3. Structure of the Union Council in Bangladesh

Table 4. UP Budget Calendar

Table 5. The Basic Structure of a UP Budget

Table 6. Legal Basis of UP Budgeting

Table 7. Indicators to Measure the Influence and Autonomy in UP Budgeting Decisions

Table 8. Number of UPs in Sylhet Region

Table 9. Population and Sampling

Table 10. List of Sample Union Councils

Table 11. Criteria-based Classifications of Samples

Table 12. Details of Chairmen’s Profiles

Table 13. De Jure and De Facto Features of the Influencing Issues in UP Budgeting Decisions

Table 14. Weighted Average Scores of the Aspects Influencing the UP Budgeting Decisions

Table 15. Influence Process in the UP Budgeting Decisions

Table 16. Measuring Influences and Autonomy in UP Budgeting Decisions

Table 17. Maximum Possible Amount of Own Revenue Compared to the Budget

Preface and Acknowledgements

The manuscript of this book is derived from a Ph.D. thesis submitted to the Graduate School of Public Administration (GSPA), National Institute of Development Administration (NIDA), Bangkok, Thailand.

Four research articles were developed based on the thesis, and all were published. The first one was ‘Autonomy in Budgeting Decisions of Local Government Union Councils: A Study of Bangladesh’, published in the Journal of Public Administration and Governance (Vol. 9, No. 2; 2019). The second one was ‘Local Government Budgeting in Bangladesh’, published by A. Farazmand (ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance (Springer Nature Switzerland AG 2019). The third one was ‘Influencing Phenomena of Local Government Budgeting Decisions in Bangladesh’, published in International Journal of Law and Public Administration (Vol. 3, No. 1; 2020). The fourth one was ‘Examining implications of classical budget theories in the local government budgeting process: Union Councils in Bangladesh’, published in the Journal of Local Government Research and Innovation (Vol. 2, No. 1; 2020).

The empirical research framework of this book was developed based on a combination of the academic domains of political psychology, applied economics and public management, including some pressing issues such as decentralization, local government finance and local governance, as well as organization and budgeting theories. Considering the critical influencing phenomena, the thesis has explored the causal mechanism of influences, as well as how such processes work and shape the dominant implications on autonomy of Union Councils/Parishads (UPs) in their budgeting decisions, leading to an impact on local governance.