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Abstract

It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ideas, benchmarking practice spread to the public sector and has been employed to drive reforms aimed at improving performance and, ultimately, service delivery and local outcomes. The manner in which local authorities in OECD countries compare and benchmark their performance varies widely. The methodology developed in this paper to rate the relative financial performance of Irish city and county councils is adapted from an earlier assessment tool used to measure the financial condition of small cities in the US. Using our financial performance framework and the financial data in the audited annual financial statements of Irish local councils, we calculate composite scores for each of the thirty-four local authorities for the years 2007–13. This paper contributes composite scores that measure the relative financial performance of local councils in Ireland, as well as a full set of yearly results for a seven-year period in which local governments witnessed significant changes in their financial health. The benchmarking exercise is useful in highlighting those councils that, in relative financial performance terms, are the best/worst performers.

Abstract

Introduction. The objective of this paper is to investigate the position of tourism in the committee structure of the local councils of Hungarian local governments. Material and methods. The data were sourced from websites of the settlements concerned and all the results obtained statistically evaluated using the method of descriptive statistics. Results. From the data available, we can clearly determine the role of tourism in the committees of local governments, as well as the direction of changes after the 2010 election. The results also clearly identified the factors that determine the role of tourism in local council committees and the sectors that constitute the same committees with tourism. Conclusions. The role of tourism in committees of local councils is fundamentally unfavourable and the situation deteriorated after the 2010 election. The role of tourism in committees of local councils is closely related to the size of the population and the role of tourism in the given settlements.

Andrysiak given in Poznań, March 27, 2006. The account of Karol Kalkowski given in Poznań, March 6, 2009. PHOTOGRAPHIES Blimel Helena, Blimel Henryk, Powojenna Konspiracja Harcerstwa Polskiego. 1945-1956, cz. I., wiązka IX – Konspiracyjny zastęp harcerski „Bi – Pi” w Buku . [Post-war Polish scouting conspiracy 1945-1956, part 1, beam 9 – conspiracy scouting team ‘Bi-Pi” in Buk]. The archive of the Greater Poland ZHP Local Council Historical Commission.

Abstract

Institutions and authorities involved in organizing, structuring and signaling traffic are represented, on one hand, by the Romanian Police through its structures of traffic police as the main body with responsibilities in the field and, on the other, by the administrators of public roads depending on material and territorial competence.

The administrators of public roads are those mentioned in the Government Ordinance no. 43/1997 regarding the legal regime of roads, as amended to date, namely: the National Company of Administration of Roads Infrastructure subordinated to the Ministry of Transportation – for national roads, the County Councils – for county roads and the Local Councils – for local interest roads, national or county road sectors, including artwork, arrangements and related accessories, located in built-up urban areas.

In their turn, the County and Local Councils operate in the organization and systematization of traffic by both the Commission of Systematization of Roads and the committees of single agreement.

Abstract

The paper answers two basic questions:

  • To what extent is tax policy an important item of the local political agenda in Polish municipalities ? Is it a subject of intense debates at city hall and local councils or is it accepted as a routine exercise ? The results suggest that the issues related to local taxes play a relatively marginal role compared to issues such as the location of major investments. However, the importance of taxes in local debates increases in those local communities in which the tax yields collected are larger and in the case of those taxes which are paid by a wider group of tax payers.
  • Who governs in local tax-policy-making ? According to local provisions the proposal of tax resolution is submitted by the mayor, and the local council makes the final decision. But empirical findings suggest that the practice follows the “strong mayor” model, in which the local political leader, supporter by his staff of the financial department, is more influential than the councilors.

Those questions are answered on the basis of field research conducted in 2014 in 36 Polish municipalities. The research methods included content analysis of minutes of local council meetings, as well as face-to-face survey and semi-structured in-depth interviews with over 100 mayors, chiefs of finance departments in city halls and councilors.

Abstract

Given the changes in the Irish economy since the economic crisis and, more specifically, reforms in the local government sector, this paper reassesses the financial position and fiscal sustainability of local authorities in Ireland. To do this we employ a local government financial performance framework that measures liquidity and solvency, but also operating performance and collection rates, for different sources of revenue income. Using financial data sourced from local council income and expenditure accounts and balance sheets, we report and analyse the financial position and performance during the 2007–17 period. The results indicate an improvement in the financial performance of local councils since the early 2010s. Cross-council differences persist, in particular, between large urban local authorities and smaller rural local authorities, albeit only for the liquidity and operating performance measures. Among the small rural councils, Sligo County Council’s financial position, although improving, remains a serious matter with ongoing consultation with and monitoring by central government. To help improve the measurement of local authority financial performance we recommend inclusion of this framework in the local authority Annual Financial Statement and also in the Performance Indicator Report with a view to making financial reports more accessible and transparent to citizens and taxpayers and, ultimately, to help improve performance and service delivery by the local authorities.

Abstract

COVID-19 has caused in Portugal an enormous economic, financial, and social challenge that must be answered by the national and local Portuguese government authorities. Several support measures have been launched to protect businesses, economic sustainability, and employment levels. At the national level, projects with greater economic emphasis are highlighted, which aim to support companies and their workers. The most noteworthy are measures relegated to simplified lay-off, social protection for individuals in isolation or with illness, and support for the payment of basic expenses such as electricity, water, and gas. Also, on this level, measures concerning teleworking and school at home through television have changed the daily lives of families. At the local level, there was a greater emphasis on the social dimension. The role played by local authorities and local councils in stimulating the local business community and supporting the creation of volunteer banks, the delivery of food and medicines, and the production of goods for individual protection was highlighted.

Socio-spatial diversity of Marseille at the turn of the 21st century

In recent years, cities have significantly changed due to globalisation processes that influence also social aspects of their functioning. Hence, immigrant inflows are observed, social segregation and polarisation significantly increase, and city space is transformed by gentrification processes. Social conflicts seem to be an integral part of the functioning of contemporary cities, what can be seen on the example of French cities. The aim of the article is to show socio-spatial diversity of Marseille, the second largest city of France, with the largest port serving as an economic and immigrant gateway to the country, and as a consequence, making the city prone to socio-spatial restructuring. The study involves the analysis of the demographic and socio-economic diversity of the city's ZUS (zones urbaines sensibles) - districts delimitated by local councils as objectives of urban policy due to social problems concentrated there. They are concentrated in the ‘triangle of poverty’ of Marseille. The districts highly populated by immigrants represent at the same time the highest level of deprivation. This residential segregation involves mainly Maghrebians. These foreigners overrepresented in the lowest social classes and in the poorest districts are an ethnoclass prone to ghettoisation. However, in contrast to other French cities, social conflicts that burst into riots of the banlieue were almost absent in Marseille in 2005. The reasons for this are the historically determined central location of the deprived districts and failure of the gentrification process, and the policy of local authorities.

municipality property rights as well as during management of property used by the municipality according to specific regulations, • control of claims and petitions solving, • control of municipality incomes, expenses and financial operations, • control of following generally binding legal regulations including munic- ipality regulations, control of fulfilment of the local council decrees, • control of internal municipality regulation fulfilment, • control of other tasks setup by the specific regulation fulfilment. The chief auditor has the competence to control the

finansowym wsparciu tworzenia lokali socjalnych, mieszkań chronionych, noclegowni i domów dla bezdomnych (Dz. U. 206, nr 251 poz. 1844 ze zmianami) [the Act on financial support for establishing social premises, sheltered accommodation, nightshelters and homes for the homeless of 8 December 2006 (Dz.U. 206, No 251, item 1844, with amendments)]. Ustawa z dnia 12 marca 2004 r . o pomocy społecznej (Dz. U. z 2009 r. Nr 175, poz. 1362, ze zmianami) [the Act on social assistance of 12 March 2004, it is a local council (gmina) that is legally obliged to provide the deprived