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PUBLIC ADMINISTRATION & REGIONAL STUDIES 2nd Year, No. 1 – 2009 Galati University Press, ISSN 2065 -1759 of European Institutions. Thus, the following percentages are allocated to non-governmental structures: 1% in Greece, 16% in Italy, 17% in Latvia, 18% in Austria, 29% in Belgium and Germany, 31% in Spain and 32% in Denmark and Sweden. According to the same study, in 2005 in Romania, about 54% from the fiscal incomes were allocated to central Government, 36% to social security organizations and the rest of 10% to local authorities. The effect of the laws governing the local public administration area was felt more on the part of duty transfer, and less on the part of financial resources transfer. A real reform of local administration cannot be resumed only to delegation of the liability to local authorities. Without a more serious approach of the fiscal decentralization sector, that must assure the financial resources needed for a performing decision of the administration, we cannot talk about reforms. A developing community is a community that depends more and more on its own managed decisions and resources and less on external help. If the decisions and management of the resources are not taken inside the community, this will become dependant of institutions and organizations controlled directly more or less by the community 1 . The institutions which are not controlled directly by the citizen are institutions less transparent, less efficient. As result, the local community is the one that must administrate its resources, values and mechanisms. Though, it feels the need of the financial decentralization. 4. The strengthening of the mobilization and predictability of local governments resources In order to respond to the important financial needs of local authorities, it is necessary to elaborate specific financial plans, adapted to their situations, for them to exercise their competencies assumed through the decentralization laws. There were identified as follows 2 : 1 Gaudement, P.M., Molinier, J., op.cit, p. 201. 2 Taken up from the Commission of the European Communities – Accompanying document, Communication of the commission toward the Council, European Parliament, European Economic and Social Committee and the Regions’ Committee: Local authorities: performers for development - {COM(2008) 626 final} 127
PUBLIC ADMINISTRATION & REGIONAL STUDIES 2nd Year, No. 1 – 2009 Galati University Press, ISSN 2065 -1759 4.1 Strengthening of the mobilization and predictability of local governments resources: I. Encouragement of durable mobilization of own resources by the local authorities, regarding the relevant services. The encouragement of the development and realization of a viable and flexible fiscal system, using different types of resources, applied to territorial specifications and the new economic realities, coherent with the national fiscal system; II. Consolidation of the capacity of local governments to negotiate external resources: development projects, involvment in area programs and access to financial market. Within the elaboration of local budget, integration of the project supporting provisions offered by all the development partners. III. Contributing for assuring the financial transfer mechanisms from the state to sub-national governments, in a regular, transparent and predictable manner and supporting the equalizing manners that have the purpose to strength the balance and solidarity between territories. 4.2 Consolidation of local financial governance in order to ensure a higher transparency regarding the managing of local resources. I. Supporting the capacities of local governments in order to establish the expenses of priorities, based on information and dialogue between the local performers. II. Consolidation of a transparent mechanism regarding the methods of payment for the commitments and expenses by local authorities; they must establish some accounting systems and develop the competencies of a qualified personnel. The European partners for development have to harmonize and to coordinate the interventions, respecting the specificity of the instrument of each performer. They involve the local authorities from the partner states in each stage of the support process for local development (elaboration, planning, supervising and evaluation). The purpose is to ensure the coherency between their ordinary methods of intervention and the national strategies and systems, and also with the budgetary and programming capacity of the 128
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