- 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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