Klappentext

Originally published in 1974, this book shows how the financial thread is established and preserved. The author shows finance playing its part in providing better information for both decision making and control. He shows how the skills of accountants, economists, statisticians and others are harnessed to this end and explains how specialists and non-specialists participate. The book contains chapters on financial processes such as planning and budgeting, and on the disciplines involved - accounting, auditing, measurement techniques and IT. It deals with the responsibilities to financial management of both elected members and officers, showing how they work together formally in council and committee, and informally in groups and consultations. Specific chapters are devoted to the chief financial officer and their department but throughout the emphasis is on finance as everybody's business and there is therefore much in the book about the obligations to finance of those who are not financial specialists.

Inhalt

Part 1: Local Government 2. Evolving Management 3. The Financial Thread Part 2: Financial Processes 4. Planning and Budgeting: Introductory 5. Planning and Budgeting in Practice 6. The Annual Budget Principles and procedures 7. The Annual Budget: Form and Management 8. Controlling Income and Payments 9. Purchasing and Contracting Part 3: Disciplines and Techniques 10. Accounting 11. Internal Audit 12. Information and Computers 13. Appraisal 14. Measures for Managers Part 3: Disciplines and Techniques 10. Accounting 11. Internal Audit 12. Information and Computers 13. Appraisal 14. Measures for Managers Part 4: Members and Officers 16. Officers and Finance 17. The Chief Financial Officer: General 18. The Chief Financial Officer: In Action 19. The Chief Financial Officer's Department: General Considerations 20. The Chief Financial Officer's Department: Organisational Patterns 21. Recruitment and Training of Financial Staff Part 5: Formal Regulations 22. Internal Rules. Appendices: A: The Work of Local Authorities B: Outline Standing Orders and Financial Regulaitons C: Illustration of PPB Hierarchy.