Budget Making Process in Urban Local Government: A Study of Savar Pourashava

Local government commenced with the beginning of ancient civilization for the welfare of people living in different civilizations in the world even before the emergence of national government. City government in ancient roman civilization. In the Indian sub-continent or particularly in this region the town government was developed through the hands of Mughal dynasty. In urban areas of Bangladesh people depend a lot on the urban local government bodies for the daily basic amenities. There is Pourashava (municipality in small town) and city corporation in big towns in our country for this purpose of civic service delivery to the citizens. The proper provision of services and continuous development of the local urban area largely depend on the preparation of an efficient budget at the beginning of the fiscal year and effective execution of it throughout the year. Most of the local government bodies in Bangladesh are in constant shortage of funds, on the other hand, it is seen in the research that the urban local government bodies specially, pourashavas continuously prepare “surplus” budget. That means, there is inefficiency in the budget expenditure and implementation of budget. In fact, the overall development of the town or pourashava depends on the efficiency of the budget.Urbanization accelerates social development in terms of increasing higher literacy rate, improvement of quality of education, improving security issues and other social development factors that enhance our urban life comfortable. Keywords: Local government, Urban local government, Mughal dynasty, Bangladesh, Pourashava, Citizen, development, Budget