Local government finance : law and practice
著者
書誌事項
Local government finance : law and practice
Longman, c1994-
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注記
Foreword by Maurice Stonefrost
Includes index
内容説明・目次
内容説明
This work explains how local government funds can be raised; how they can and cannot be used, both in terms of spending and investing; the ways in which authorities must approach financial decision making; and what reporting requirements must be in place. From capital finance and expenditure to accounting standards and audits, the legal obligations and duties are clearly spelt out, helping lawyers and accountants involved in public sector work to safeguard against errors and possible illegalities concerning funding, accounting and expenditure.
Local Government Finance contains extensive source materials ranging from the key statutes and statutory instruments to Government circulars and CIPFA publications.
* Sets out local authority powers and duties concerning finance: raising funds, borrowing, expenditure and accounting
* Includes statutes, statutory instruments, circulars, CIPFA guidance, Audit Commission statements
* Vital for preparing budgets and income and expenditure plans, and for devising and preparing reports for council meetings
目次
The legal context. Capital finance and expenditure. Revenue finance and expenditure. Funds of the authority. Special accounts. Administration. Accounting and internal audit. External audit.
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