Canadian Public-sector Financial Management
School of Policy Studies, Queen's University, 2007 - Business & Economics - 235 pages
"It's not your money - it belongs to the people." Taking this simple axiom seriously creates unique challenges for the management of public funds. Andrew Graham outlines all aspects of public sector financial management, addressing how funds are obtained, what rules of accountability and accounting are applied, who controls public funds, what constitutes effective budget management at the operational level, and how accountability and oversight are dealt with. The skills demanded of public sector managers in financial management are becoming increasingly onerous and complex. Canadian Public Sector Financial Management will be of great help to practitioners in the public sector who wish to better understand their financial responsibilities as well as to students of public administration and the general reader concerned with public financial management issues.
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FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR
PUBLICSECTOR ACCOUNTING PRINCIPLES
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Aaron Wildavsky accrual accounting achieve activities actual agencies allocation analysis approved assess balance sheet budget plan budget process budgetary Canada capital assets capital budget cash flow Cash Flow Statement cash management changes cial complex cost centre created debt decision-making decisions departments depreciation effective ensure example expenditures expenses external Figure financial information financial management financial position financial reports financial statements fiscal focus forecasting framework function funds GAAP ganization goals Government of Canada important internal audit inventory investment involve legislative auditors legislature liabilities line managers measures ment monitoring nonprofit objectives operating budget organization's organizational outcomes overall performance period political public-sector organizations reallocation requirements responsibility centre revenue risk management role senior management specific spending staff stakeholders Statistics Canada strategic tion Total transactions Treasury Board unit users variable costs variance voluntary organizations voluntary sector zation