Local governments have rights and obligations related to the management of local finances, including planning, implementation, accounting, reporting, accountability, and oversight of local finances. Local governments have the right and authority to manage several types of taxes. They also have the obligation to allocate expenditures to fund matters that are under the jurisdiction of the local government as regulated in Law No. 23 of 2014. Local Finance training supports the creation of human resources with the competence to carry out good and quality local finance management. Training topics included in the Local Finance theme include: Management of Local Taxes and Levies, Innovation in Local Financing, Local Government Assets, Local Government Expenditures, Local Financial Accounting, Management of Local Financial Administration, and Inspection and Collection of Local Taxes.