Product Description
Introduction to local government finance – a South African perspective
Author: JSH Gildenhuys
Format: Physical Hardcopy
As the title intimates, this title is an introduction to the study of local government finance. It is an enlightening work aimed primarily at undergraduate students studying local government and administration at universities, technikons and technical colleges.
The following issues are covered:
Features:
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why local governments need money;
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the democratic tenets and principles guiding the management of local government finance;
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the particular roles of a council, its executive committee and the administrative authority in managing local government finance;
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the nature of local government property and other taxes;
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user charges, consumer tariffs and nominal levies as other revenue sources;
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features and functions of local government budgets; debt management and loans administration;
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inventory management;
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inter-governmental financial relations and external financial control.
Contents:
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Chapter 1: Why local governments need money
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Chapter 2: Democratic financial management
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Chapter 3: Role of the council in financial management
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Chapter 4: Role of the executive committee in financial management
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Chapter 5: Role of the administrative authority in financial management
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Chapter 6: Local government revenue: Property and other taxes
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Chapter 7: Local government revenue: User charges, consumer tariffs and nominal levies
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Chapter 8: Local government budget: Features and functions
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Chapter 9: The operational budget
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Chapter 10: The capital budget
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Chapter 11: Cash management
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Chapter 12: Debt management and loan administration
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Chapter 13: Purchasing and inventory management
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Chapter 14: External control and financial relations
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