<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Municipal finance and accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Fourie, Mare-Lise</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Opperman, Lucas</namePart>
    <role>
      <roleTerm type="text">co-author</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">sa</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Hatfield, Pretoria</placeTerm>
    </place>
    <publisher>Van Schaik Publishers</publisher>
    <dateIssued>2023</dateIssued>
    <edition>Fourth edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>601 pages  ;   colour.  illustrations ;  24 cm.</extent>
  </physicalDescription>
  <tableOfContents>Legislative framework for local government -- Standard operational cycle in financial administration of municipalities -- Financial management -- Roles of other organs of state and entities in the financial administration of municipalities -- Annual financial statements and related matters</tableOfContents>
  <note type="statement of responsibility">Mare-Lise Fourie and Lucas Opperman</note>
  <note>Includes bibliographical references and index</note>
  <subject>
    <topic/>
    <topic>Municipal finance</topic>
    <topic>Accounting</topic>
    <geographic>South Africa</geographic>
  </subject>
  <subject>
    <topic>Art &amp; Architecture Thesaurus municipal finance Faceted Application of Subject Terminology Municipal finance Municipal finance—Accounting Municipal finance—Law and legislation South Africa</topic>
  </subject>
  <classification authority="ddc">359.42140968 FOUR</classification>
  <identifier type="isbn">9780627040795 (paperback) </identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">mpl </recordContentSource>
    <recordCreationDate encoding="marc">240918</recordCreationDate>
    <recordChangeDate encoding="iso8601">20250723122322.0</recordChangeDate>
  </recordInfo>
</mods>
