n IMFO : Official Journal of the Institute of Municipal Finance Officers - Making sense of it all - part 10

Volume 10, Issue 4
  • ISSN : 1607-520X



This article is the tenth of a series of articles on financial technical matters that impact on municipal finance practitioners and municipalities. The purpose of these articles, which will appear in each IMFO Journal, is to focus on interpretations of legislation, accounting standards, guidelines and circulars. The articles also aim to highlight financial trends and challenges in municipalities based on reviews of financial information such as budgets and annual financial statements. Aside from being a source of technical information and opinion, these articles are also aimed at stimulating discussions and debates on topical matters.

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