Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy consideratio

This report examines the management of financial resources to deliver better public services effectively. Divided into four parts, with appendices, it looks at

Managing Financial Resources addresses the complicated issues of financial planning and control. These include performance measures and cost analysis, methods o

The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reform

Dated October 2007. The publication is effective from October 2007, when it replaces "Government accounting". Annexes to this document may be viewed at www.hm-t