Canadian public-sector financial management /

"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. This book is for the student and practitioner of public administration, not the finance specialist. It focuses on unde...

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Bibliographic Details
Main Authors: Graham, Andrew Andrew Bryan
Corporate Authors: Queen's University Kingston, Ont.. School of Policy Studies
Published: School of Policy Studies, Queen's University ; McGill-Queen's University Press,
Publisher Address: Kingston, ON : Montreal :
Publication Dates: [2019]
Literature type: Book
Language: English
Edition: 3rd edition.
Series: Queen's policy studies series
Subjects:
Summary: "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. This book is for the student and practitioner of public administration, not the finance specialist. It focuses on understanding the public sector financial environment and the accounting framework. It 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
Carrier Form: xiii, 278 pages : illustrations ; 28 cm.
Bibliography: Includes bibliographical references.
ISBN: 9781553395416
1553395417
Index Number: HJ9921
CLC: F817.111
Call Number: F817.111/G738/3rd ed.
Contents: Introduction -- Section 1 : The Public-Sector Financial Management Framework. Financial management in the public-sector context -- Framework concepts: accountability & risk -- The accounting framework -- Section 2 : Funding Your Objectives: Budgets and Budgeting. Budget definitions and structure -- The planning process and budget cycle -- Capital budgets: the infrastructure to deliver -- Taking it back: reallocation and budget cutting -- Section 3 : Meeting Your Objectives: Controlling and Managing the In-Year Budget. Managing the in-year budget -- In-year budget management -- Section 4 : Me