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LOCAL GOVERNMENT FINANCE - PLGM06W

NQF level: Credits:
Module presented in
Purpose: Syllabus The accounting framework for municipalities Classification of operating expenses and revenue Capital and operating expenditure Municipal taxes and property rates The municipal taxes: property rates and the former RSC/JSB levies The major municipal trading services: electricity and water Other sources of municipal revenue The local government budget Planning Budget process Business plans Financial management The impact of the municipal finance management act and other local government related legislation