Jautājums par pašvaldību aizņēmumiem, tai skaitā pašvaldību obligācijām, vienmēr būs aktuāls. Pievienotā Eiropas Padomes pasūtītā publikācija raksturo situāciju 90-os un 2000-o gadu sākumā.

THE RISKS ARISING FROM LOCAL AUTHORITIES’ FINANCIAL OBLIGATIONS
Report prepared by the Steering Committee on Local and Regional Democracy (CDLR)
Local and regional authorities in Europe, No. 76

Risk from Financial obligations

Saturs:

INTRODUCTION…. ................................................................................................................... 4
PART I - RISK IDENTIFICATION AND REGULATION............................................................. 7
1. Debt… .......................................................................................................................... 7
2. Cash management .................................................................................................... 11
3. Guarantees and guarantee deposits ........................................................................ 13
4. Collateral ................................................................................................................... 14
5. Participation.............................................................................................................. 17
PART II - PREVENTION AND SPREAD OF FINANCIAL RISKS .............................................. 21
1. Risk prevention......................................................................................................... 21
A. Public controls ............................................................................................................ 21
B. Controls carried out by the financial bodies............................................................... 22
C. Internal organisation of financial management and follow-up methods .................... 26
D. Information of local councillors and citizens ............................................................. 27
2. Risk spreading .......................................................................................................... 29
A. Risk sharing by public bodies..................................................................................... 29
B. Public-private partnerships ......................................................................................... 31
CONCLUSIONS ....................................................................................................................... 34