The source of funds available to a local government/district assembly includes

The sources of funds available to a local government/district assembly can vary depending on the specific jurisdiction and country. However, among the options provided, the following are commonly recognized as potential sources of funds for local governments/district assemblies:

Common fund allocation: Many countries allocate a portion of national revenue or taxes to local governments/district assemblies through a common fund. This fund ensures that local governments have a guaranteed source of funds to carry out their responsibilities and provide essential services to their communities.

Excise duties: Excise duties are taxes imposed on specific goods or services within a country. Local governments may receive a portion of excise duty revenues collected within their jurisdiction as a source of funding for their activities.

Road tolls: Local governments may generate revenue by implementing tolls on specific roads or highways within their jurisdiction. The funds collected from road tolls can be used to finance road maintenance, infrastructure development, and other related projects.

Foreign loans: Local governments/district assemblies may also have the option to seek external funding through foreign loans. This involves borrowing money from international financial institutions or foreign governments to finance specific projects or initiatives.