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.
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