01170pab a2200157 454500008004000000100001500040245005400055260000900109300001500118362001200133520074700145650002600892650002100918650002900939773004400968180718b2003   xxu||||| |||| 00| 0 eng d  aSarada, A.  aFinancial management for decentralised governance  c2003  ap.693-710.  aOct-Dec  aThe local bodies, both rural and urban, do not have many resources of revenue and mainly depend on the resources from state governments. As a result these institutions of decentralised governance are under severe financial constraint. One of the traditional ways of safeguarding the fiscal balance is through a strict adherence to appropriate budgeting techniques and procedures. The same financial prudence is relevant for the management of finances of local bodies as well, since they have emerged as a major entity in implementing developmental activities at the local level. With growing revenue and fiscal deficit year after year, the enactment of necessary legislation for fiscal responsibility assures greater importance. - Reproduced.  aPublic administration  aDecentralization  aFinancial administration  aIndian Journal of Public Administration