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Canadian Public-Sector Financial ManagementThird Edition |
eBook Available
A primer on managing public funds and a sophisticated presentation of how governments actually work.
Very little happens in government without money. The real impact of policy pronouncements is only understood when the resources to implement them are known, secured, and spent. Canadian Public-Sector Financial Management is for the student and practitioner of public administration, not the finance specialist.
Andrew Graham focuses on understanding the public-sector financial environment and the accounting framework. He moves then to the core elements of the financial management process itself (securing funds or the budget process), managing the spending of those funds (control and in-year budget management and reporting), and evaluating how the funds were spent (internal reporting, external reporting, audit, and oversight).
This third edition updates the accounting framework, places a stronger emphasis on risk management skills throughout the cycle, particularly in in-year budget control, and updates external reporting as governments look for different and more useful ways to report their financial and program results.
Andrew Graham focuses on understanding the public-sector financial environment and the accounting framework. He moves then to the core elements of the financial management process itself (securing funds or the budget process), managing the spending of those funds (control and in-year budget management and reporting), and evaluating how the funds were spent (internal reporting, external reporting, audit, and oversight).
This third edition updates the accounting framework, places a stronger emphasis on risk management skills throughout the cycle, particularly in in-year budget control, and updates external reporting as governments look for different and more useful ways to report their financial and program results.
Details
Part of the Queen's Policy Studies Series (number 200 in series)
296 Pages, 8.5 x 11
Figures & tables
Queen's Policy Studies
ISBN 9781553395416
May 2019
Formats: Paperback, eBook
Andrew Graham is adjunct professor in the School of Policy Studies, Queen's University.
List of Figures | xi
Acknowledgements for the Third Edition | xv
Introduction to the Third Edition | 1
Section 1 The Public-Sector Financial Management Framework
Chapter 1 - Financial Management in the Public-Sector Context | 13
Chapter 2 - Framework Concepts: Accountability & Risk | 33
Chapter 3 - The Accounting Framework | 49
Section 2 Funding Your Objectives: Budgets and Budgeting
Chapter 4 - Budget Definitions and Structure | 81
Chapter 5 - The Planning Process and Budget Cycle | 101
Chapter 6 - Capital Budgets: The Infrastructure to Deliver | 127
Chapter 7 - Taking It Back: Reallocation and Budget Cutting | 147
Section 3 Meeting Your Objectives: Controlling and Managing the In-Year Budget
Chapter 8 - Managing the In-Year Budget | 163
Chapter 9 - In-Year Budget Management | 177
Section 4 Measuring and Reporting Performance
Chapter 10 - The Reporting Framework | 203
Chapter 11 - External Reporting: Financial Statements | 215
Chapter 12 - Performance Reporting | 231
Chapter 13 - Oversight and Audit | 241
Appendix 1 - The Budget Games People Play | 251
Appendix 2 - The In-Year Budget Management Games People Play | 257
Glossary | 261
Acknowledgements for the Third Edition | xv
Introduction to the Third Edition | 1
Section 1 The Public-Sector Financial Management Framework
Chapter 1 - Financial Management in the Public-Sector Context | 13
Chapter 2 - Framework Concepts: Accountability & Risk | 33
Chapter 3 - The Accounting Framework | 49
Section 2 Funding Your Objectives: Budgets and Budgeting
Chapter 4 - Budget Definitions and Structure | 81
Chapter 5 - The Planning Process and Budget Cycle | 101
Chapter 6 - Capital Budgets: The Infrastructure to Deliver | 127
Chapter 7 - Taking It Back: Reallocation and Budget Cutting | 147
Section 3 Meeting Your Objectives: Controlling and Managing the In-Year Budget
Chapter 8 - Managing the In-Year Budget | 163
Chapter 9 - In-Year Budget Management | 177
Section 4 Measuring and Reporting Performance
Chapter 10 - The Reporting Framework | 203
Chapter 11 - External Reporting: Financial Statements | 215
Chapter 12 - Performance Reporting | 231
Chapter 13 - Oversight and Audit | 241
Appendix 1 - The Budget Games People Play | 251
Appendix 2 - The In-Year Budget Management Games People Play | 257
Glossary | 261
9781553392774
$45.95 CAD
Paperback
9781553391302
$43.95 CAD
Paperback
