Unformatted text preview: of responsibilities for governmental functions, assignment of the power among levels of government to tax
people and collect revenues, the nature of intergovernmental transfers system and ability of subnational governments to
The failure to design these interrelated components in a consistent way may lead to undesirable results. However, the
issue of designing an effective intergovernmental structure is not limited to these components. It involves electing local
government officials, having approved budget locally, absence of mandates on local governments as regards to
employment and salaries, keeping adequate books of account and monitoring, and monitoring progress towards an
effective fiscal decentralization. 171 Commission on Fiscal Imbalance REFERENCES:
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Intergovernmental Relations, A-45, Washington DC. Local and Areawide. Advisory Commission on Ahmad, Ehtisham and Jon Craig. (1997). “Intergovernmental Transfers” in Teresa Ter-Minassian (ed.) Fiscal Federalism
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