Dimensions of Accountability and Transparency at Local Level Finance Management Systems: A Study on Sylhet Sadar Upazilla in Bangladesh

In existing local level finance system have lack of accountability and transparency. Local government institutions in Bangladesh are very weak in providing basic services to the citizens and in promoting good governance in their constituencies due to low level of human capital in the local government bodies and absence of participatory decision–making governance. The overall local finance is not satisfactory. The existing problems in transparency and accountability at local level finance are lack of people's participation in budgeting process, monitoring mechanism, using information technologies and skilled manpower. For ensuring accountability and transparency there should have appropriate well designed written laws and regulations, proper auditing and inspection, people's participation in budgeting. The study has been conducted by analyzing both primary and secondary sources of data. The aim of this article is to raise discussion on ensuring accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and Khadimnagor Union under SylhetSadarUpazilla. Finally, the study has been evaluated how to ensure accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and KhadimNagor Union under SyhetSadearUpazilla.