n IMFO : Official Journal of the Institute of Municipal Finance Officers - Credit control and debt collection difficulties facing municipalities
|Article Title||Credit control and debt collection difficulties facing municipalities|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Publication Date||Winter 2006|
|Pages||6 - 7|
Extracted from text ... 6 IMFO ? Winter 2006 TOTAL DISREGARD FOR LEGISLATION AND ACCOUNTING PRACTICES In spite of the provisions of the Systems Act, the majority of municipalities still do not have a policy or bylaw on credit control and debt collection. Many of the existing policies on the other hand are silent on: ? The roles and responsibilities of the council, executive mayor or executive committees, municipal manager and other officials. I firmly believe that the council must adopt the policy, while the municipal manager, as accounting officer, must determine the methods of credit control and debt collection. If councillors do not ..
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