Using Leon’s Model to Leverage Local Government Financial Sustainability

Despite its essence for bolstering financial sustainability, the question as to the model for leveraging local government financial sustainability still remains elusive in most of the contemporary studies on financial management in the local government sphere. This research attempted to address this gap by evaluating how Leon’s four pillars of financial sustainability can be used to bolster local government financial sustainability. To bolster local government financial sustainability, it is argued that local government managers must consider using Leon’s four pillars of financial sustainability that encompass strategic financial planning, income diversification, sound financial administration and management, and own income generation. However, future research can still explore the challenges of developing a financially sustainable local government sphere. Key phrases: Financial Sustainability; Local Government; Income Diversification; Strategic Financial Planning; Sound Financial Administration and Management; Own Income Generation