Centre of Expertise for Local Government Reform


Local Finance Benchmarking


The analyse the impact of changing economic fortunes on local budgets has shown the relevance of the Committee of Ministers Recommendations on Financial and Budgetary Management at Local and Regional Levels (Rec(2004)1) and the Financial Resources of Local and Regional Authorities (Rec(2005)1), prepared with the OECD, IMF, the World Bank and OSF.


The Council of Europe’s Centre of Expertise for Local Government Reform developed a Finance Benchmarking Tool, addressed to local and central authorities. The local component of this tool (LFB) was first piloted, to excellent results, in five municipalities of Bulgaria, in co-operation with the National Association of Municipalities (NAMRB). NAMRB subsequently implemented it in other 48 municipalities, and further on, it was implemented in Ukraine in ten pilot cities. The LFB survey tool has been improved in 2012 by adding new items to reflect the impact of the economic downturn, and was used in 2013 in nine municipalities from Greece, Portugal and Spain in cooperation with the partner local government associations, and with CEMR’s support.


Click on the map to download the reports and the contacts for Bulgaria, Greece, Portugal, Spain and Ukraine.




"Local Government in Critical Times: Policies for Crisis, Recovery and a Sustainable Future"

This publication contains the texts on the impact of the economic downturn on local government presented and adopted at the 17th session of the Council of Europe Conference of Ministers responsible for Local and Regional Government, held in Kyiv (Ukraine) on 3–4 November 2011: the Kyiv Declaration and Kyiv Guidelines, the report "Local government in critical times: polices for crisis, recovery and sustainable future", as well as the Recommendations Rec(2004)1 on financial and budgetary management at local and regional levels, Rec(2005)1 on the financial resources of local and regional authorities, and the European Charter of Local Self-Government.



Presentation's Meeting on Local Finance Benchmarking, Athens, Greece, 6 March 2014

Special file



Pilot project meeting to finalise the methodology, Valladolid, Spain, 22 July 2013



More information

Local finance benchmarking toolkit

Benchmarking Fiscal Decentralisation