Canadian public-sector financial management /Andrew Graham.
- third edition.
- [Kingston, Ontario] : School of Policy Studies, Queen's University ; (c)2019. Ithaca : McGill-Queen's University Press, (c)2019.
- 1 online resource (1 volume (unpaged))
- Queen's policy studies series .
Includes bibliographical references.
"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 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, but 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."--