n IMFO : Official Journal of the Institute of Municipal Finance Officers - Provision for bad dept in municipalities - practical?

Volume 9, Issue 3
  • ISSN : 1607-520X



It is not uncommon to hear Chief Financial Officers and other senior municipal officials complain about bad debt in their municipalities. One would assume their complaints will be focused on the increasing difficulties they face to collect their hard-earned cash. That is certainly true but the world of accounting, as always, has decided to join the party as an uninvited guest.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error