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Author:   Noel Hepworth
Publisher:   Springer International Publishing AG
Imprint:   Palgrave Macmillan
Edition:   1st ed. 2024
Weight:   0.914kg
ISBN:  

9783031350689

ISBN 10:   3031350685
Pages:   579
Publication Date:   28 September 2023
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

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.

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Author Information

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.

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