Introduction to Local Government Finance : A South African Perspective

As the title intimates, this concise book 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.