All You Want to Know about Local Authority Finance in Scotland

This guide is designed for people who are not experts in local authority finance in Scotland, but who need to understand the basics and achieve an overview of what is going on. It is suitable for managers, councillors and finance staff who have limited or no experience of local authority finance and others who realise that an understanding of local authority finance can place them at an advantage!

It is not a technical guide and neither does it provide step by step instructions for people who need to prepare local authority accounts or other returns.

It is designed to be a useful introduction and companion to this complex and important subject.

This book covers:

• Introduction
• General Fund Accounting
• Revenues
• Revenue Support Grant and the 2008/09 settlement
• Capital Programmes
• Sources of Capital Finance
• Specific Services
• Housing Revenue Account
• Technical Issues, The Efficiency Agenda and The Lyons Review
• Technical Issues
• The Efficiency Agenda
• Glossary of Terms

This guide is excellent value at £30 plus £3.25 postage and packing. This guide was published in 2008.

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