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Municipal Finance syllabus

FIN 2087 units · 28 topicsAcademic year 2083/84
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Municipal Finance

7 units

1. Introduction (5 LHs)

  1. Concept and Relevance of Municipal Finance
  2. Issues, Challenges, and Trends
  3. Municipal Finance Division in Nepal

2. Principles of Municipal Finance (5 LHs)

  1. Role and Types of Local Government
  2. Functions of Rural Municipalities and Municipalities
  3. Benefit Model of Local Government
  4. Public Finance Principles

3. Municipal Revenue (12 LHs)

  1. Tax and Non-tax Municipal Revenue
  2. Property Tax Design and Practice in Nepal
  3. Other Local Taxes
  4. User Fees and Pricing
  5. Local Government Revenue in Nepal

4. Intergovernmental Transfer (5 LHs)

  1. Concept and Types of Transfers
  2. Rationale and Problems of Transfers
  3. Transfer Design and Practice in Nepal

5. Financing Capital Expenditure (6 LHs)

  1. Capital Expenditure and Financing Sources
  2. Municipal Borrowing and Land Value Instruments
  3. Public-private Partnerships
  4. Capital Financing Practice in Nepal

6. Municipal Budgeting, Financial Reporting and Auditing (10 LHs)

  1. Municipal Operating and Capital Budgets
  2. Capital Budgeting and Budget Process
  3. Financial Reporting and Standards
  4. Performance Analysis and Financial Autonomy
  5. Internal, Final, and Public Auditing

7. Municipal Borrowing and Access to Capital Market (5 LHs)

  1. Role and Pooling of Municipal Debt
  2. General Obligation and Revenue Bonds
  3. Borrowing Capacity
  4. Town Development Fund