Local Government Funding and Finances


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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