Chapters in this book

1. Front Matter i
2. Contents iii
3. List of Figures xi
4. Thoughts and Thanks for the Third Edition xv
5. Introduction to the Third Edition 2
6. The Public-Sector Financial Management Framework
7. Financial Management in the Public-Sector Context 14
8. Framework Concepts: Accountability & Risk 32
9. The Accounting Framework 48
10. Funding Your Objectives: Budgets, Planning, Reallocation and Reduction
11. Budget Definitions and Structure 80
12. The Planning Process and Budget Cycle 100
13. Capital Budgets: The Infrastructure to Deliver 126
14. Taking It Back: Reallocation and Budget Cutting 146
15. Meeting Your Objectives: Controlling and Managing the In-Year Budget
16. Managerial Control 162
17. In-Year Budget Management 176
18. Measuring and Reporting Performance
19. The Reporting Framework 202
20. External Reporting: Financial Statements 214
21. Performance Reporting 230
22. Oversight and Audit 240
23. The Budget Games People Play 250
24. The In-Year Budget Management Games People Play 256
25. Glossary 260