Guide to Central Government Finance and Financial Management (2012 Edition)
Summary
This guide gives an overview of the main features of public sector expenditure planning, budgeting, management and reporting. It provides a historical perspective, to give readers an insight into why finance in central government has evolved into such a complex system.
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Format
Book
Published
September/2012
Author
CIPFA
£100.00
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The sovereign debt crisis has led to worldwide fiscal retrenchment. In the UK, demands on public sector resources are intensifying and the government has to consider how best to manage its limited (and reducing) resources to maximise benefit to the taxpayer.
As part of this, the UK public sector is undergoing huge transformation, focusing on not just how things are done, but also what things are done. Both the scale and the pace of change are unprecedented. To fully realise the transformation, it is imperative that those involved understand how finance works in the UK central government sector.
This timely guide gives an overview of the main features of public sector expenditure planning, budgeting, management and reporting. It provides a historical perspective, to give readers an insight into why finance in central government has evolved into such a complex system. But it also brings the reader right up to date, describing, among other initiatives, the Clear Line of Sight Alignment Project, Whole of Government Accounts and HM Treasury’s Finance Transformation Programme.
This is the public sector finance professional’s indispensable guide to central government finance.
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