Model Financial Memoranda and the Pattern of Financial Transactions for Local Governments in Nigeria |
Contents
CHAPTER | 2 |
The Framework and purpose of Estimates 1929 | 18 |
CHAPTER | 21 |
23 other sections not shown
Common terms and phrases
accordance with Financial advance account Advances Ledger Allocation Estimate amount annual estimates appropriate Approved Estimate Assessment Assets authorised balance bank CAPITAL EXPENDITURE capitation rate Cash Book charge cheque Community Rate Community Tax copy COSTS HEAD Council credited DATE debiting Demand note Departmental Vote Expenditure deposit account Details of Expenditure entered entries ESTIMATES OF CAPITAL ESTIMATES OF RECURRENT Executive Committee Expenditure Plan Approved Finance Department Financial Memorandum Form LGT GOVERNMENT ESTIMATES Head Details imprest jobbing order journal voucher licence fees Loans Local Government area LOCAL GOVERNMENT ESTIMATES Main Ledger month monthly N N N Naira Officer Controlling outstanding OVERHEAD COSTS payment voucher Personal Advances Personnel Costs prepared procedure Project Sub provisions of Financial Ratepayers records RECURRENT EXPENDITURE 20 RECURRENT REVENUE renewals fund repayment responsible Revenue Collector revenue earning books Revenue Head Revised Actual Service STAFF AND PERSONNEL statement stores ledger strong room sub-head Summary Taxpayers Total Treasury Receipt Unallocated Stores