Guide to
MunicipalFinance
S1:i
Nr, 2009
Guide to
MunicipalFinance
ii
Te Human Settlements Financing ools and Best Practices Series
Guide to Municipal FinanceFirst published in Nairobi in 2009 by UN-HABIA.Copyright © United Nations Human Settlements Programme 2009 All rights reservedUnited Nations Human Settlements Programme (UN-HABIA)P. O. Box 30030, 00100 Nairobi GPO KENYA el: 254-020-7623120 (Central Oce) www.unhabitat.orgHS/1146/09EISBN: 978-92-1-132113-5ISBN(Series): 978-1-132027-5
Disclaimer
Te designations employed and the presentation o the material in this publication donot imply the expression o any opinion whatsoever on the part o the Secretariat o the United Nations concerning the legal status o any country, territory, city or areaor o its authorities, or concerning the delimitation o its rontiers o boundaries.Views expressed in this publication do not necessarily reect those o the UnitedNations Human Settlements Programme, the United Nations, or its Member States.Excerpts may be reproduced without authorization, on condition that the source is indicated.Cover design : Andrew Ondoo/UN-HABIACover photos: Xing Quan Zhang/UN-HABIA
Acknowledgements:
Director: Oyebanji OyeyinkaPrincipal Editor and Manager: Xing Quan ZhangPrincipal Author: Enid Slack English Editors: Eric Orina and Cilla NgDesign and Layout: Andrew Ondoo
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Guide to Municipal Finance
This Guide to Municipal Finance describes the current issues in municipal finance and the ways in which local governments finance services and infrastructure. It sets out a basic economic framework that is used to evaluate the different aspects of municipal finance and that can be used by readers to evaluate other options.
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