Public Finance Fundamentals
Book & CD. This book presents a comprehensive understanding of the way that government manages its finances. The scope of the book reaches beyond the specifics of legislation and policy, with the focus resting on fundamental principles, procedures and methodologies of public finance. These fundamentals are relevant not only to the South African experience, but can be applied globally. Chapters are well presented and include learning objectives and summaries, while the content is substantiated by illustrations, tables and figures. A supplementary CD, containing relevant pieces of legislation referred to throughout the text, is included with the book. Legislation includes: Public Finance Management Act (1999), including Treasury Regulations; Municipal Finance Management Act (2003); Agricultural Vote; Inter-Governmental Fiscal Relations Act (1997); Borrowing Powers of Provincial Governments Act (1997); 2004 Annual Budget Review.
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accounting Act Act activities administration Africa allocation auditing balance sheet benefit chapter collective Constitution consumers costs current assets current ratio decentralisation decisions define discussed division of revenue economic effective efficiency elected representatives employment ensure enterprises equity example expenditure Finance Management Act fiscal policy functions funds Gildenhuys income statement increase inflation institutions interest rates Intergovernmental Fiscal Relations legislation legislature levied liabilities line-item budgeting Minister of Finance monetary and fiscal monetary policy municipal national government National Prosecuting Authority National Treasury needs objectives open market operations organisation organisation's Parliament performance budgeting private sector privatisation procurement production programme budgeting public finance public financial management public money Public Protector public sector public service quasi-collective referred Reserve Bank returns to scale role players SOEs sources of revenue specific spending spheres of government Stabilisation policy supply chain management taxation tender three spheres unethical conduct value-added tax