Author: Koleade Oshisami
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
Book Description
Case study of financial management in the public sector in Nigeria - comments on the institutional framework, Constitutional aspects and the role of the public sector in development planning and public finance; examines the national budget, public accounting, auditing and problems faced by financial administrators; studies financial aspects of public enterprises and investment appraisal in the government. Bibliography, graphs, statistical tables.
Financial Management in the Nigerian Public Sector
Author: Koleade Oshisami
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
Book Description
Case study of financial management in the public sector in Nigeria - comments on the institutional framework, Constitutional aspects and the role of the public sector in development planning and public finance; examines the national budget, public accounting, auditing and problems faced by financial administrators; studies financial aspects of public enterprises and investment appraisal in the government. Bibliography, graphs, statistical tables.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
Book Description
Case study of financial management in the public sector in Nigeria - comments on the institutional framework, Constitutional aspects and the role of the public sector in development planning and public finance; examines the national budget, public accounting, auditing and problems faced by financial administrators; studies financial aspects of public enterprises and investment appraisal in the government. Bibliography, graphs, statistical tables.
Public Sector Administrative, Economic and Financial Management Reforms in Nigeria
Author: Stephen Sunday Sharang Ph D
Publisher:
ISBN:
Category :
Languages : en
Pages : 476
Book Description
In this book, Professor Sharang Stephen takes the reader through the fundamentals of Public Sector Reforms in the Administrative, Economic and Financial Management Sectors of the Economy by highlighting the essentials and providing historical information into the establishment, growth and development of the Public Service over the years. The book places emphasis on the current development initiatives of Government in areas such as the Public Service Reforms, Anti-corruption action plan, the adoption of the International Public Sector Accounting Standards (IPSAS) among others.Key Topics include: ✔Highlights of some of the provisions of Public Service Rules ✔Eligibility for appointment in the Federal Civil Service (PSR No: 02205) ✔Committees set up in a Ministry for Appointment, Discipline and Promotion ✔Differentiating between Promotion, Advancement and Up-grading ✔List of acts regarded as misconduct ✔Differentiating between transfer and posting ✔Documents for processing of Pensions upon retirement ✔How to access Pension contributions ✔The Objective of the 2014 Pension Reform Act ✔Main features of a council memorandum ✔Sources of revenue from which consolidated revenue funds accounts receive Revenue funds ✔Types (forms) of economic policies ✔Fiscal policy and monetary policy ✔Budgeting systems in Government and budgetary improvement techniques ✔Medium Term Expenditure Framework (MTEF) and Fiscal Strategy Paper (FSP) ✔Implementation strategies and challenges of GIFMIS ✔Good governance and social responsibility✔The three basic requirements of good governance ✔Identifying threats to successful completion of a project ✔The Whistle blowing policy of the Buhari administration ✔Motivation and LeadershipAnd lots more.... The book is no doubt an invaluable companion for Civil Servants especially those at the Directorate Grades preparing for Promotion Examinations and Public Servants working in the Nigerian Public Sector environment to enable them become abreast of current and future developments initiatives of Government in Public Sector such as the introduction of IPPIS, GIFMIS, 2020 Finance Bill and Open Treasury Portal etc. The book is also written to cover a wide range of readers including students of social and management sciences preparing for Public Sector Professional Examinations subjects and all who desire a deep understanding of how government works and how policies are formulated and implemented on behalf of the citizenry. It prepares students for careers in today's public service, whether in government or nonprofits. It is written for both today's and tomorrow's public service.
Publisher:
ISBN:
Category :
Languages : en
Pages : 476
Book Description
In this book, Professor Sharang Stephen takes the reader through the fundamentals of Public Sector Reforms in the Administrative, Economic and Financial Management Sectors of the Economy by highlighting the essentials and providing historical information into the establishment, growth and development of the Public Service over the years. The book places emphasis on the current development initiatives of Government in areas such as the Public Service Reforms, Anti-corruption action plan, the adoption of the International Public Sector Accounting Standards (IPSAS) among others.Key Topics include: ✔Highlights of some of the provisions of Public Service Rules ✔Eligibility for appointment in the Federal Civil Service (PSR No: 02205) ✔Committees set up in a Ministry for Appointment, Discipline and Promotion ✔Differentiating between Promotion, Advancement and Up-grading ✔List of acts regarded as misconduct ✔Differentiating between transfer and posting ✔Documents for processing of Pensions upon retirement ✔How to access Pension contributions ✔The Objective of the 2014 Pension Reform Act ✔Main features of a council memorandum ✔Sources of revenue from which consolidated revenue funds accounts receive Revenue funds ✔Types (forms) of economic policies ✔Fiscal policy and monetary policy ✔Budgeting systems in Government and budgetary improvement techniques ✔Medium Term Expenditure Framework (MTEF) and Fiscal Strategy Paper (FSP) ✔Implementation strategies and challenges of GIFMIS ✔Good governance and social responsibility✔The three basic requirements of good governance ✔Identifying threats to successful completion of a project ✔The Whistle blowing policy of the Buhari administration ✔Motivation and LeadershipAnd lots more.... The book is no doubt an invaluable companion for Civil Servants especially those at the Directorate Grades preparing for Promotion Examinations and Public Servants working in the Nigerian Public Sector environment to enable them become abreast of current and future developments initiatives of Government in Public Sector such as the introduction of IPPIS, GIFMIS, 2020 Finance Bill and Open Treasury Portal etc. The book is also written to cover a wide range of readers including students of social and management sciences preparing for Public Sector Professional Examinations subjects and all who desire a deep understanding of how government works and how policies are formulated and implemented on behalf of the citizenry. It prepares students for careers in today's public service, whether in government or nonprofits. It is written for both today's and tomorrow's public service.
PEFA, Public Financial Management, and Good Governance
Author: Jens Kromann Kristensen
Publisher: World Bank Publications
ISBN: 146481466X
Category : Business & Economics
Languages : en
Pages : 168
Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Publisher: World Bank Publications
ISBN: 146481466X
Category : Business & Economics
Languages : en
Pages : 168
Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Financial Management and Accounting in the Public Sector
Author: Gary Bandy
Publisher: Routledge
ISBN: 1317659236
Category : Business & Economics
Languages : en
Pages : 406
Book Description
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Publisher: Routledge
ISBN: 1317659236
Category : Business & Economics
Languages : en
Pages : 406
Book Description
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Financial Management for Local Governments
Author:
Publisher:
ISBN:
Category : Rural development
Languages : en
Pages : 28
Book Description
Publisher:
ISBN:
Category : Rural development
Languages : en
Pages : 28
Book Description
Nigerian Public Financial Management
Author: A. A. Agagu
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 264
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 264
Book Description
Treasury Single Account
Author: Israel Fainboim Yaker
Publisher: International Monetary Fund
ISBN: 145520126X
Category : Business & Economics
Languages : en
Pages : 48
Book Description
A treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda. Drawing on the lessons of the Fund’s work in several countries in establishing a TSA, this paper explains its concept, essential features, and potential benefits. It also presents alternative models and approaches for designing a TSA that take into account specific country contexts as well as the preconditions and desirable sequencing for its successful implementation. Finally, the paper includes country examples from different regions in support of the analysis and recommendations.
Publisher: International Monetary Fund
ISBN: 145520126X
Category : Business & Economics
Languages : en
Pages : 48
Book Description
A treasury single account (TSA) is an essential tool for consolidating and managing governments’ cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda. Drawing on the lessons of the Fund’s work in several countries in establishing a TSA, this paper explains its concept, essential features, and potential benefits. It also presents alternative models and approaches for designing a TSA that take into account specific country contexts as well as the preconditions and desirable sequencing for its successful implementation. Finally, the paper includes country examples from different regions in support of the analysis and recommendations.
Local Public Financial Management
Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369385
Category : Political Science
Languages : en
Pages : 290
Book Description
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Publisher: World Bank Publications
ISBN: 0821369385
Category : Political Science
Languages : en
Pages : 290
Book Description
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Nigerian Public Finance
Author: John Chukwudi Anyanwu
Publisher:
ISBN: 9789782784193
Category : Finance, Public
Languages : en
Pages : 302
Book Description
Publisher:
ISBN: 9789782784193
Category : Finance, Public
Languages : en
Pages : 302
Book Description
New Trends in Public Sector Reporting
Author: Francesca Manes-Rossi
Publisher: Palgrave Macmillan
ISBN: 9783030400552
Category : Political Science
Languages : en
Pages : 213
Book Description
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.
Publisher: Palgrave Macmillan
ISBN: 9783030400552
Category : Political Science
Languages : en
Pages : 213
Book Description
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.