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Format: 1 Online-Ressource.

ISBN: 978-3-031-35066-5

Additional Edition: Erscheint auch als Druck-Ausgabe, Hardcover ISBN 978-3-031-35065-8

Additional Edition: Erscheint auch als Druck-Ausgabe, Paperback ISBN 978-3-031-35068-9

Language: English

DOI: 10.1007/978-3-031-35066-5

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UID:

Format: 1 online resource (593 pages)

Edition: 1st ed. 2024.

ISBN: 9783031350665 , 3031350669

Content: This open access book focuses on the 'downstream' element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated. Noel Hepworth was the Chief Executive of CIPFA from 1980-1996. He is a qualified public finance accountant and was the initial Chairman of Accountancy of Europe's Public Sector Committee and a technical adviser to IFAC's Public Sector Accounting Standards Board for a period of years. More recently, he has worked extensively with OECD/SIGMA in many countries. Earlier in his career he worked in local government. He was an original member of the UK Audit Commission. He holds a post graduate diploma in public administration from the University of London. He has been awarded honorary doctorates by the Universities of Hull, Brighton and London City. He is a Fellow of the Center of Excellence in Finance, Slovenia and was awarded an OBE by Her Majesty the Queen in 1980.

Note: Chapter 1: Financial control and financial management in the public sector: a managerial perspective -- Chapter 2: Implementing public financial management and internal control (PFM/IC -- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC) -- Chapter 4: The practical steps for initiating a successful PFM/IC reform -- Chapter 5: The particular responsibilities of the minister of finance and the ministry in the development of a PFM/IC policy -- Chapter 6: Risks and unintended consequences of the reform -- Chapter 7: The responsibilities of the top operational management official for the implementation and quality control of PFM/IC -- Chapter 8: The role of the head of finance and the finance department in line ministries and other public organisations with the application of PFM/IC -- Chapter 9: The role of the department responsible for advising on and securing the application of PFM/IC -- Chapter 10: Achieving the benefits that introducing PFM/IC can generate and accounting for the costs -- Chapter 11: International standards of internal control relevant to the application of PFM/IC -- Chapter 12: Managing and controlling second level organisations - the responsibilities of the first level organisation -- Chapter 13: Monitoring the change from administration to management - demonstrating this through the utilisation of a statement of internal control -- Chapter 14: Public sector reform, delegation and the impact upon PFM/IC.

Additional Edition: ISBN 9783031350658

Additional Edition: ISBN 3031350650

Language: English

DOI: 10.1007/978-3-031-35066-5

UID:

Format: 1 online resource (593 pages)

Edition: 1st ed.

ISBN: 3-031-35066-9

Note: Intro -- Foreword -- Preface -- Contents -- List of Tables -- 1: Changing from Financial Control to Financial Management in the Public Sector: An Introduction to the Changes That Will Be Required -- 1.1 The Aim of and Audience for This Guide -- 1.2 Why Is Management Relevant and Important? -- 1.2.1 Management -- 1.2.2 Leadership and Organisational Culture -- 1.3 Key Terms and Facets of PFM/IC Reform -- 1.3.1 The Budget -- 1.3.2 Cash Management -- 1.3.3 Management Accounting -- 1.3.4 Control -- 1.3.5 External and Internal Control -- 1.4 Implementing Reform from a Management Perspective -- 1.4.1 Longer Term Public Financial Management -- 1.4.2 Ownership of the PFM/IC Reform and Stability in the Reform Process -- 1.4.3 Corporate Governance (or 'Good Governance') -- 1.4.4 The Timing of the Reform -- 1.5 Applying This Reform -- 1.5.1 The Practical Consequences of the PFM/IC Reform -- 1.5.2 How Will the Existing Political and Operational Management React in Practice to Advanced Public Financial Management Reforms? -- 1.6 Individual Governments and This Reform -- 1.7 Structure of This Guide -- 1.8 Summary -- Annex 1 -- Likely Consequences of the Reform -- The Managerial Consequences of the PFM/IC Reform -- The Control and Budgetary Consequences of the Reform -- The Accountability and Transparency Consequences of the Reform -- 2: Implementing Public Financial Management and Internal Control (PFM/IC) -- 2.1 The Context for Public Financial Management and Internal Control (PFM/IC) -- 2.2 Implementing PFM/IC Reform -- 2.3 Who Is the Manager? -- 2.4 Efficiency and Effectiveness and PFM/IC Reform-Why Countries Should Want to Introduce the Reform -- 2.4.1 Securing Efficiency and Effectiveness -- 2.4.2 The Role of the Operational Manager in Achieving Efficiency and Effectiveness -- 2.5 Defining 'Sound Financial Management'. , 2.5.1 Sound Financial Management -- 2.5.2 Financial Control -- 2.5.3 Cost Drivers and Cost Centres -- 2.6 Appreciating the 'Management' in Public Financial Management -- 2.6.1 The Professionalisation of 'Management' -- 2.6.2 Challenges to Professionalising Management -- 2.6.3 Management Structures and Delegation -- 2.7 Internal Control and Management -- 2.8 The Ministry of Finance and Its Controls -- 2.9 Second-Level Organisations -- 2.10 The Head of Finance -- 2.11 The Time Horizon for Decision Making Under PFM/IC -- 2.12 Effective Public Financial Management and the Information Requirements -- 2.13 Achieving the Benefits of PFM/IC -- 2.13.1 Management and the Benefits of the Reform -- 2.13.2 Integrating PFM/IC Reform with Managerial Reform -- 2.13.3 Promoting Financial Literacy and Awareness -- 2.13.4 Engaging a Wider Set of Actors in Financial Decision Making -- 2.14 Learning Lessons from the Experience of Countries Aiming to Introduce PFM/IC -- 2.15 PFM/IC and Delegation -- 2.16 PFM/IC and Decentralisation -- 2.17 Summary -- 3: The Distinction Between Public Financial Management and Internal Control (PFM/IC) and Public Financial Administration and Internal Control (PFA/IC) -- 3.1 Public Financial Administration and Internal Control (PFA/IC) -- 3.1.1 Control Prior to the Adoption of PFM/IC -- 3.1.2 The Control Environment -- 3.1.3 Limitations of PFA/IC -- 3.2 Comparing PFM/IC and PFA/IC -- 3.2.1 An Overview of the Comparison -- 3.2.2 The Objectives of Control -- 3.2.3 Budgetary Control -- 3.2.4 Development of Budgets -- 3.2.5 Parliamentary Scrutiny -- 3.2.6 Internal and External Audit -- 3.2.7 Consequential Features of PFM/IC That Do Not Exist with PFA/IC -- 3.3 Summary -- Annex: A Detailed Comparison of PFA/IC and PFM/IC -- 4: The Practical Steps for Initiating a Successful PFM/IC Reform. , 4.1 This Is a Management Reform! -- 4.1.1 The Managerial Impact -- 4.1.2 The Benefits of the PFM/IC Reform -- 4.1.3 Control -- 4.1.4 The Timetable for the Reform and the Role of Parliament -- 4.1.5 The Tests That Can Be Applied to Assess the Feasibility of the Reform -- 4.2 How Is the PFM/IC Reform to BeUndertaken? -- 4.2.1 Who Should Be Responsible for the Development of the PFM/IC Reform Policy, Its Application and Local Ownership of the Reform -- 4.2.2 Achieving Local Ownership -- 4.2.3 The Role of Parliament -- 4.2.4 The Basic Elements of This Reform Recognising That This Is an Ongoing Reform -- 4.3 Will Delegation of Operational Management to the Civil or Local Government Service Cause Politicians to Lose Control ? -- 4.4 How Should the Reform Be Applied Across the Public Sector? -- 4.5 Establishing a 'Driving Force for Change' Within a Ministry of Finance -- 4.6 Summary -- 5: The Responsibilities of the Minister of Finance, the State Secretary, and the Ministry in the Development of a PFM/IC Policy -- 5.1 The Responsibilities of a Minister of Finance and Senior Officials -- 5.1.1 The Minister of Finance and PFM/IC -- 5.2 Before the Reform! -- 5.2.1 The Initial Assessment -- 5.2.2 The Appropriateness of the Decision to Introduce PFM/IC -- 5.2.3 A Critical Issue for a Minister of Finance -- 5.2.4 The Benefits and Costs of the Reform -- 5.2.5 The Ministry of Finance and the Finance Function Within Line Ministries and Local Governments -- 5.2.6 How the Minister of Finance Should Regard PFM/IC -- 5.2.7 Coordination with the Different Ministry of Finance Technical Departments -- 5.2.8 The Minister of Finance and Other Ministers -- 5.2.9 The Minister of Finance and Parliament -- 5.3 During the Reform! -- 5.3.1 Establishing the Appropriate Organisational Structures to Apply the Reform. , 5.3.2 Cooperation with the Ministry or Department Responsible for Public Administration or Civil Service Reform -- 5.3.3 The Use of Performance Information -- 5.3.4 The Organisation of Financial Information for Management Purposes -- 5.3.5 Internal Control Arrangements Within Line Ministries and Local Governments -- 5.3.6 PFM/IC and Budgetary Control -- 5.3.7 PFM/IC and the Quality of Public Expenditure -- 5.3.8 The Impact of PFM/IC on the Control of Second-Level Bodies Such as Agencies and State-Owned Enterprises -- 5.3.9 PFM/IC: Securing the Managerial and Technical Capacity: Advice and Training -- 5.3.10 Encouraging Managerial Initiative: A Need to Review Penalty and Inspection Arrangements -- 5.3.11 Financial Regulations and Other Advice to Be Issued by the Minister of Finance -- 5.4 Sustaining the Reform -- 5.4.1 The Minister of Finance and the Timescale for Application -- 5.4.2 The Need for a Consistency of Approach over Time and for Consensus Between Different Strands of Political Opinion -- 5.4.3 The Ministry of Finance and Annual Arrangements for the Review of the Impact of PFM/IC -- 5.5 Summary -- Annex -- 6: Risks and Unintended Consequences of the Reform -- 6.1 The Background to Risk and Unintended Consequences -- 6.1.1 Definitions -- 6.1.2 Causes of Unintended Consequences -- 6.1.3 Reducing the Potential for Risks and Unintended Consequences -- 6.1.4 Protecting Against Risks and Unintended Consequences, Including a Role for Internal and External Audit -- 6.2 Examples of Unintended Consequences -- 6.3 Performance Information and Using 'Bureaucracy' as an Indicator of Performance -- 6.4 Managing Relations with Aid Agencies with the Aim of Avoiding Risks and Unintended Consequences Arising from Aid Support -- 6.5 The Factors Which May Be a Cause of Risks and Unintended Consequences. , 6.6 The Warning Signs Leading to Potential Unintended Consequences -- 6.7 Arrangements for the Monitoring and Evaluation of the Reform -- 6.8 Summary -- 7: The Responsibilities of the Top Operational Management Official in Public Organisations for the Implementation and Quality Control of PFM/IC -- 7.1 Nominal and Real Responsibility for the Application and Quality Control of PFM/IC -- 7.1.1 The PFM/IC Leadership Application Arrangements -- 7.1.2 The Responsibilities of a State Secretary or Equivalent Before the Application of the PFM/IC Policy -- 7.1.3 The Role and Responsibilities of a State Secretary (or Equivalent) Operating in a Managerial Environment -- 7.1.4 The Specific Financial Responsibilities of a State Secretary with the Implementation of PFM/IC -- 7.1.5 Where No State Secretary Post Exists But Each Department Within a Ministry Is Headed by a 'Director' Who Reports Directly to a Minister -- 7.1.6 The Importance of Good Corporate Governance Arrangements -- 7.1.7 The Relationship Between Line Ministry State Secretaries and the Ministry of Finance State Secretary with the Application of PFM/IC -- 7.1.8 The State Secretary, Internal Audit and Inspection -- 7.2 Summary -- 8: The Role of the Head of Finance and the Finance Department in Line Ministries and Other Public Organisations with the Application of PFM/IC -- 8.1 The Significance of Financial Management -- 8.1.1 Financial Management in Public Organisations -- 8.1.2 Financial Management, Decision Making and the Role of the Head of Finance -- 8.2 Functions of the Head of Finance Prior to the Application of PFM/IC -- 8.2.1 The Background -- 8.2.2 A Summary of the Responsibilities of the Head of Finance Before the Introduction of PFM/IC -- 8.3 The Responsibilities of a Head of Finance with the Introduction of PFM/IC -- 8.3.1 The Changed Background. , 8.3.2 The Key Changes That the Head of Finance Should be Prepared for, Including Support to Managers.

Additional Edition: ISBN 3-031-35065-0

Language: English

Keywords: Electronic books.

URL: Click here to view book

UID:

Format: 1 online resource (593 pages)

Edition: 1st ed.

ISBN: 9783031350665

Note: Intro -- Foreword -- Preface -- Contents -- List of Tables -- 1: Changing from Financial Control to Financial Management in the Public Sector: An Introduction to the Changes That Will Be Required -- 1.1 The Aim of and Audience for This Guide -- 1.2 Why Is Management Relevant and Important? -- 1.2.1 Management -- 1.2.2 Leadership and Organisational Culture -- 1.3 Key Terms and Facets of PFM/IC Reform -- 1.3.1 The Budget -- 1.3.2 Cash Management -- 1.3.3 Management Accounting -- 1.3.4 Control -- 1.3.5 External and Internal Control -- 1.4 Implementing Reform from a Management Perspective -- 1.4.1 Longer Term Public Financial Management -- 1.4.2 Ownership of the PFM/IC Reform and Stability in the Reform Process -- 1.4.3 Corporate Governance (or 'Good Governance') -- 1.4.4 The Timing of the Reform -- 1.5 Applying This Reform -- 1.5.1 The Practical Consequences of the PFM/IC Reform -- 1.5.2 How Will the Existing Political and Operational Management React in Practice to Advanced Public Financial Management Reforms? -- 1.6 Individual Governments and This Reform -- 1.7 Structure of This Guide -- 1.8 Summary -- Annex 1 -- Likely Consequences of the Reform -- The Managerial Consequences of the PFM/IC Reform -- The Control and Budgetary Consequences of the Reform -- The Accountability and Transparency Consequences of the Reform -- 2: Implementing Public Financial Management and Internal Control (PFM/IC) -- 2.1 The Context for Public Financial Management and Internal Control (PFM/IC) -- 2.2 Implementing PFM/IC Reform -- 2.3 Who Is the Manager? -- 2.4 Efficiency and Effectiveness and PFM/IC Reform-Why Countries Should Want to Introduce the Reform -- 2.4.1 Securing Efficiency and Effectiveness -- 2.4.2 The Role of the Operational Manager in Achieving Efficiency and Effectiveness -- 2.5 Defining 'Sound Financial Management'. , 2.5.1 Sound Financial Management -- 2.5.2 Financial Control -- 2.5.3 Cost Drivers and Cost Centres -- 2.6 Appreciating the 'Management' in Public Financial Management -- 2.6.1 The Professionalisation of 'Management' -- 2.6.2 Challenges to Professionalising Management -- 2.6.3 Management Structures and Delegation -- 2.7 Internal Control and Management -- 2.8 The Ministry of Finance and Its Controls -- 2.9 Second-Level Organisations -- 2.10 The Head of Finance -- 2.11 The Time Horizon for Decision Making Under PFM/IC -- 2.12 Effective Public Financial Management and the Information Requirements -- 2.13 Achieving the Benefits of PFM/IC -- 2.13.1 Management and the Benefits of the Reform -- 2.13.2 Integrating PFM/IC Reform with Managerial Reform -- 2.13.3 Promoting Financial Literacy and Awareness -- 2.13.4 Engaging a Wider Set of Actors in Financial Decision Making -- 2.14 Learning Lessons from the Experience of Countries Aiming to Introduce PFM/IC -- 2.15 PFM/IC and Delegation -- 2.16 PFM/IC and Decentralisation -- 2.17 Summary -- 3: The Distinction Between Public Financial Management and Internal Control (PFM/IC) and Public Financial Administration and Internal Control (PFA/IC) -- 3.1 Public Financial Administration and Internal Control (PFA/IC) -- 3.1.1 Control Prior to the Adoption of PFM/IC -- 3.1.2 The Control Environment -- 3.1.3 Limitations of PFA/IC -- 3.2 Comparing PFM/IC and PFA/IC -- 3.2.1 An Overview of the Comparison -- 3.2.2 The Objectives of Control -- 3.2.3 Budgetary Control -- 3.2.4 Development of Budgets -- 3.2.5 Parliamentary Scrutiny -- 3.2.6 Internal and External Audit -- 3.2.7 Consequential Features of PFM/IC That Do Not Exist with PFA/IC -- 3.3 Summary -- Annex: A Detailed Comparison of PFA/IC and PFM/IC -- 4: The Practical Steps for Initiating a Successful PFM/IC Reform. , 4.1 This Is a Management Reform! -- 4.1.1 The Managerial Impact -- 4.1.2 The Benefits of the PFM/IC Reform -- 4.1.3 Control -- 4.1.4 The Timetable for the Reform and the Role of Parliament -- 4.1.5 The Tests That Can Be Applied to Assess the Feasibility of the Reform -- 4.2 How Is the PFM/IC Reform to BeUndertaken? -- 4.2.1 Who Should Be Responsible for the Development of the PFM/IC Reform Policy, Its Application and Local Ownership of the Reform -- 4.2.2 Achieving Local Ownership -- 4.2.3 The Role of Parliament -- 4.2.4 The Basic Elements of This Reform Recognising That This Is an Ongoing Reform -- 4.3 Will Delegation of Operational Management to the Civil or Local Government Service Cause Politicians to Lose Control ? -- 4.4 How Should the Reform Be Applied Across the Public Sector? -- 4.5 Establishing a 'Driving Force for Change' Within a Ministry of Finance -- 4.6 Summary -- 5: The Responsibilities of the Minister of Finance, the State Secretary, and the Ministry in the Development of a PFM/IC Policy -- 5.1 The Responsibilities of a Minister of Finance and Senior Officials -- 5.1.1 The Minister of Finance and PFM/IC -- 5.2 Before the Reform! -- 5.2.1 The Initial Assessment -- 5.2.2 The Appropriateness of the Decision to Introduce PFM/IC -- 5.2.3 A Critical Issue for a Minister of Finance -- 5.2.4 The Benefits and Costs of the Reform -- 5.2.5 The Ministry of Finance and the Finance Function Within Line Ministries and Local Governments -- 5.2.6 How the Minister of Finance Should Regard PFM/IC -- 5.2.7 Coordination with the Different Ministry of Finance Technical Departments -- 5.2.8 The Minister of Finance and Other Ministers -- 5.2.9 The Minister of Finance and Parliament -- 5.3 During the Reform! -- 5.3.1 Establishing the Appropriate Organisational Structures to Apply the Reform. , 5.3.2 Cooperation with the Ministry or Department Responsible for Public Administration or Civil Service Reform -- 5.3.3 The Use of Performance Information -- 5.3.4 The Organisation of Financial Information for Management Purposes -- 5.3.5 Internal Control Arrangements Within Line Ministries and Local Governments -- 5.3.6 PFM/IC and Budgetary Control -- 5.3.7 PFM/IC and the Quality of Public Expenditure -- 5.3.8 The Impact of PFM/IC on the Control of Second-Level Bodies Such as Agencies and State-Owned Enterprises -- 5.3.9 PFM/IC: Securing the Managerial and Technical Capacity: Advice and Training -- 5.3.10 Encouraging Managerial Initiative: A Need to Review Penalty and Inspection Arrangements -- 5.3.11 Financial Regulations and Other Advice to Be Issued by the Minister of Finance -- 5.4 Sustaining the Reform -- 5.4.1 The Minister of Finance and the Timescale for Application -- 5.4.2 The Need for a Consistency of Approach over Time and for Consensus Between Different Strands of Political Opinion -- 5.4.3 The Ministry of Finance and Annual Arrangements for the Review of the Impact of PFM/IC -- 5.5 Summary -- Annex -- 6: Risks and Unintended Consequences of the Reform -- 6.1 The Background to Risk and Unintended Consequences -- 6.1.1 Definitions -- 6.1.2 Causes of Unintended Consequences -- 6.1.3 Reducing the Potential for Risks and Unintended Consequences -- 6.1.4 Protecting Against Risks and Unintended Consequences, Including a Role for Internal and External Audit -- 6.2 Examples of Unintended Consequences -- 6.3 Performance Information and Using 'Bureaucracy' as an Indicator of Performance -- 6.4 Managing Relations with Aid Agencies with the Aim of Avoiding Risks and Unintended Consequences Arising from Aid Support -- 6.5 The Factors Which May Be a Cause of Risks and Unintended Consequences. , 6.6 The Warning Signs Leading to Potential Unintended Consequences -- 6.7 Arrangements for the Monitoring and Evaluation of the Reform -- 6.8 Summary -- 7: The Responsibilities of the Top Operational Management Official in Public Organisations for the Implementation and Quality Control of PFM/IC -- 7.1 Nominal and Real Responsibility for the Application and Quality Control of PFM/IC -- 7.1.1 The PFM/IC Leadership Application Arrangements -- 7.1.2 The Responsibilities of a State Secretary or Equivalent Before the Application of the PFM/IC Policy -- 7.1.3 The Role and Responsibilities of a State Secretary (or Equivalent) Operating in a Managerial Environment -- 7.1.4 The Specific Financial Responsibilities of a State Secretary with the Implementation of PFM/IC -- 7.1.5 Where No State Secretary Post Exists But Each Department Within a Ministry Is Headed by a 'Director' Who Reports Directly to a Minister -- 7.1.6 The Importance of Good Corporate Governance Arrangements -- 7.1.7 The Relationship Between Line Ministry State Secretaries and the Ministry of Finance State Secretary with the Application of PFM/IC -- 7.1.8 The State Secretary, Internal Audit and Inspection -- 7.2 Summary -- 8: The Role of the Head of Finance and the Finance Department in Line Ministries and Other Public Organisations with the Application of PFM/IC -- 8.1 The Significance of Financial Management -- 8.1.1 Financial Management in Public Organisations -- 8.1.2 Financial Management, Decision Making and the Role of the Head of Finance -- 8.2 Functions of the Head of Finance Prior to the Application of PFM/IC -- 8.2.1 The Background -- 8.2.2 A Summary of the Responsibilities of the Head of Finance Before the Introduction of PFM/IC -- 8.3 The Responsibilities of a Head of Finance with the Introduction of PFM/IC -- 8.3.1 The Changed Background. , 8.3.2 The Key Changes That the Head of Finance Should be Prepared for, Including Support to Managers.

Additional Edition: Print version: Hepworth, Noel Public Financial Management and Internal Control Cham : Springer International Publishing AG,c2023 ISBN 9783031350658

Language: English

Keywords: Electronic books.

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UID:

Format: XXIII, 579 p. 16 illus. , online resource.

Edition: 1st ed. 2024.

ISBN: 9783031350665

Content: This open access book focuses on the 'downstream' element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated. Noel Hepworth was the Chief Executive of CIPFA from 1980-1996. He is a qualified public finance accountant and was the initial Chairman of Accountancy of Europe's Public Sector Committee and a technical adviser to IFAC's Public Sector Accounting Standards Board for a period of years. More recently, he has worked extensively with OECD/SIGMA in many countries. Earlier in his career he worked in local government. He was an original member of the UK Audit Commission. He holds a post graduate diploma in public administration from the University of London. He has been awarded honorary doctorates by the Universities of Hull, Brighton and London City. He is a Fellow of the Center of Excellence in Finance, Slovenia and was awarded an OBE by Her Majesty the Queen in 1980.

Note: Chapter 1: Financial control and financial management in the public sector: a managerial perspective -- Chapter 2: Implementing public financial management and internal control (PFM/IC -- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC) -- Chapter 4: The practical steps for initiating a successful PFM/IC reform -- Chapter 5: The particular responsibilities of the minister of finance and the ministry in the development of a PFM/IC policy -- Chapter 6: Risks and unintended consequences of the reform -- Chapter 7: The responsibilities of the top operational management official for the implementation and quality control of PFM/IC -- Chapter 8: The role of the head of finance and the finance department in line ministries and other public organisations with the application of PFM/IC -- Chapter 9: The role of the department responsible for advising on and securing the application of PFM/IC -- Chapter 10: Achieving the benefits that introducing PFM/IC can generate and accounting for the costs -- Chapter 11: International standards of internal control relevant to the application of PFM/IC -- Chapter 12: Managing and controlling second level organisations - the responsibilities of the first level organisation -- Chapter 13: Monitoring the change from administration to management - demonstrating this through the utilisation of a statement of internal control -- Chapter 14: Public sector reform, delegation and the impact upon PFM/IC.

In: Springer Nature eBook

Additional Edition: Printed edition: ISBN 9783031350658

Additional Edition: Printed edition: ISBN 9783031350672

Additional Edition: Printed edition: ISBN 9783031350689

Language: English

DOI: 10.1007/978-3-031-35066-5

URL: https://doi.org/10.1007/978-3-031-35066-5