Kommunales Finanzmanagement NRW

The book covers all aspects of New Municipal Financial Management (NKF) for North Rhine-Westphalia. After discussing the techniques of commercial bookkeeping—particularly focusing on financial accounting—issues related to accounting are explained. Extensive presentations on budget planning (result plan, financial plan, and budget balance), budget execution, and annual financial statements follow. Additional chapters are dedicated to budget and management principles, supplementary planning, as well as the financing of municipal budgets and the budget statute. In addition to a thorough treatment of the subject matter, all chapters provide detailed practical examples and exercises with sample solutions, allowing for a comprehensive practical understanding of NKF. An excellent working foundation for practice! The authors Christian Fritze, Klaus Mutschler, and Christoph Stockel-Veltmann are full-time lecturers at the University of Police and Public Administration North Rhine-Westphalia. They also assist municipalities in applying the double-entry budget law.