Public Financial Management and Internal Control : The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies
by Noel Hepworth
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.
