skip to content


Powered by:


















COE Documents Workshop 3

Workshop 3: Local and regional finance, public service provision and financial management

a. Recommendations by the Committee of Ministers

Rec (2007) 4 on local and regional public services

Rec (2005) 1 on the financial resources of local and regional authorities

Rec (2004) 1 on financial and budgetary management at local and regional levels

Rec (99) 8 on the financial liability of local elected representatives for acts or omissions in the course of their duties 
 
Rec (97) 7 on local public services and the rights of their users

Rec (96) 3 on local authorities' budgetary deficits and excessive indebtedness

Rec (92) 5 on borrowing by local and regional authorities

b. Reports

Internal Audit at Local and Regional Level (2007)

Accounting Rules and Practice at Local Level (2007)

Performance Management at Local Level (2007)

Budgetary procedures and budget management at local authority level (2002) 
 
Recovery of local and regional authorities in financial difficulties (2002) 
 
The risks arising from local authorities’ financial obligations (2002) 

Neighbourhood services in disadvantaged urban areas and in areas of low population (2001)

Methods for estimating local authorities’ spending needs and methods for estimating revenue (2001)

The role of local authorities in the field of local social services (2000)

Effects on the financial autonomy of local and regional authorities resulting from the limits set at European level on national public deb( (2000) 

Management of municipal real estate property (1999)

Management and funding of urban public transport (1999)

Supervision and auditing of local authorities' action (1999)

Limitations of local taxation, financial equalisation and methods for calculating general grants (1998)

The use of performance indicators in local public services (1997)

Local finance in Europe (1997)

Local authorities' budgetary deficits and excessive indebtedness (1996)

Economic intervention by local and regional authorities (1995)

Definition and limits of the principle of subsidiarity (1994)

Financial management of local authorities (examples from France and the United Kingdom) (1993)

The role of competitive tendering in the efficient provision of local services (1993)
Summary 

Borrowing by local and regional authorities (1992)

See also the general section of Relevant COE Documents.