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Train4dev (2011), Harmonisation, Decentralisation, Local Governance: A checklist for sound fiscal decentralisation (Background material).
This checklist covers the assignment of functions and expenditure responsibilities, the assignment of revenue sources, the provision of intergovernmental fiscal transfers and subnational borrowing. It also includes a description of a fake country case for training purposes.
Thischecklist was used for a case study during the Train4Dev training on harmonisation, decentralisation, local governance. The full agenda of the training can be found here: http://capacity4dev.ec.europa.eu/event/training-course-harmonisation-decentralization-local-governance
