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Keeping an eye on subnational governments : internal control and audit at local levels (Inglés)

Fiscal decentralization in developing countries has been at the center stage of public sector reforms in the last two decades. Yet, a closer look at the recent reforms in the developing world indicates that decentralization does not necessarily translate into better outcomes because of waste, corruption, and inefficiencies. The success of decentralization depends on the existence of a framework that keeps local or "subnational" governments on track...
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