Fiscal Federalism and Local Level Planning (Resource booklet for local governments)

Published by National Association of Rural Municipalities in Nepal (NARMIN)

Fiscal Federalism and Local Level Planning is a guidebook for elected local representatives and other authorities and personnel in local government for formulating periodic plans and budgets at the local level. It supports prioritization and resource estimation in the planning and budgeting process. It clarifies the sharing and demarcation of revenue collection rights and public expenditure responsibilities among the three tiers of government and provides information on intergovernmental fiscal transfers as well as the procedures and regulations around loan management. The use of this guidebook is expected to support local governments in formulating plans and budgets to achieve the outcome of improving the living standard of Nepali citizens through a well-balanced resource mobilization, informed by the realities of their geography and population.