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  • Introduction to local government finance - a South African perspective
  • Gildenhuys JSH
  • ISBN: 9780627023231
  • eISBN: N/A
  • ePub ISBN: N/A
  • 226 Pages | Published: 1997

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:
  • why local governments need money;
  • the democratic tenets and principles guiding the management of local government finance;
  • the particular roles of a council, its executive committee and the administrative authority in managing local government finance;
  • the nature of local government property and other taxes;
  • user charges, consumer tariffs and nominal levies as other revenue sources;
  • features and functions of local government budgets; debt management and loans administration;
  • inventory management;
  • inter-governmental financial relations and external financial control. 

Chapter 1: Why local governments need money
Chapter 2: Democratic financial management
Chapter 3: Role of the council in financial management
Chapter 4: Role of the executive committee in financial management
Chapter 5: Role of the administrative authority in financial management
Chapter 6: Local government revenue: Property and other taxes
Chapter 7: Local government revenue: User charges, consumer tariffs and nominal levies
Chapter 8: Local government budget: Features and functions
Chapter 9: The operational budget
Chapter 10: The capital budget
Chapter 11: Cash management
Chapter 12: Debt management and loan administration
Chapter 13: Purchasing and inventory management
Chapter 14: External control and financial relations

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