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- The special nature of municipalities: What distinguishes a municipality from companies, and how does it affect governance and follow-up? - The tax equalisation system - The budget and follow-up process: methods or models - Resource or budget allocation techniques - Guardians and advocates: a behavioural perspective on the budget - Analysis and follow-up - The task and role of accounting - Investments: what are they and how do they affect the finances? - Income statement, balance sheet and some financial key figures
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