Tel: 012 342 2765 | marketing@vanschaiknet.com

  • 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

All source material (excluding figures and tables) has been supplied in an editable format (Microsoft Office) and you can fully customise it to your needs.

Please click on the link below to access the Lecturer Support Material (LSM) portal:

LSM Portal

If this is the first time you access Van Schaik Publishers LSM, you will need to register and set up a profile. Once your registration has been approved you will be sent an email and will then be able to request access to the resources you need for a particular book. You will also be able to request access to the resources of additional books using your profile.

We welcome any suggestions regarding new or additional resources. For any queries or feedback please contact our digital publisher at lsm@vanschaiknet.com. The material available varies from book to book and may also be developed further over time.

If you are uncertain about the registration and access request procedures, please download the LSM Manual.

LSM Manual

Lecturer Support Material is available free to lecturers who lecture on courses where the book is prescribed but samples are also available should you wish to review what is available as part of your prescribed book selection process. Please contact your Marketer for access to the sample LSM.

Student requests for LSM will not be entertained and any attempts by students to access lecturer support material will be reported to a student’s lecturer or to the Head of Department.