Local governments can make an important contribution to public
well-being through the execution of government policies and the
delivery of public services that are important to the local citizenry.
Their special fiscal advantage lies in the closeness of the citizenry to
the decision makers and administrators of the programs that provide
services. Local government has the potential to be the most trans-parent and accountable level of government in providing services
to the citizenry. Full realization of that promise, however, requires
strong fiscal administration so that citizen interests are reflected in
local programs; so that policies are conducted in a fiscally sustainable
way; and so that resources are not lost through inefficient, ineffective,
wasteful, or corrupt operations. The potential of responsiveness to
the citizenry means little if resources intended to provide services slip
into the pockets of politicians and bureaucrats.