ABSTRACT
The policy making, administrative, financial and accounting arrangements for Social Assistance are, in large measure, determined by the prevailing traditions of governance in each country. In Germany, responsibility for Social Assistance is shared between several tiers of government. Social Assistance in the Netherlands is regulated by national legislation but administered by municipalities. In Sweden, in contrast to the majority of social security Social Assistance is the responsibility of municipalities. Social Assistance is funded by the municipalities out of local income taxation and there is a considerable degree of independence from national/central control. Switzerland is a federation of 26 cantons - the key political and constitutional unit - which, in turn are composed of approximately 3,000 communes. Increasing numbers of claimants have exhausted their entitlement to social insurance benefits and become long term dependents on assistance. As the scale of reliance on Social Assistance increases, so the advantages associated with economy scale derived from centralised administration, are better appreciated.
