Local governments are required to make a complete list of all their internal sources of income and keep records of how much money they could collect. They must follow strict rules for managing money and being accountable. Regular audits are mandatory to ensure they are using public funds properly. This helps prevent corruption and ensures that local authorities are transparent about their finances.

requiring each local government to draw up a comprehensive list of all its internal revenue sources and to maintain data on total potential collectable revenues;

prescribing financial control and accountability measures for compliance by all local governments;

imposing regular audit requirements and procedures for local governments.

Article 196 requires Parliament to set financial accountability measures, revenue tracking, and auditing procedures for local governments.

Article 196: Local Government Accountability Rules

Finances of local governments

196.Accountability.

Summary