A collection of posts outlining how local government finances work
Overview
For all the words spilled about the problems in how councils raise funds and spend them we tend to ignore a major review, the Shand Report, which has been gathering dust since 2007.
The "Manual"
An overview of the flow of money in a council
A worked example of an annual budget (focus on sources of funding)
A worked example of a capital budget
Introduction to the mechanics of depreciation and revaluation and Part 2: what depreciation is used for
Specific Funding Issues
Tourism infrastructure
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