The management of public finance: a practical guide
Gespeichert in:
| Vorheriger Titel: | Erasmus, Pieter W. The management of public finance |
|---|---|
| Hauptverfasser: | , |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
2002
|
| Schriftenreihe: | Oxford southern Africa
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 376 S. graph. Darst. |
| ISBN: | 0195718623 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Cont
Preface iii
References xii
1 The concept and theory of public financial
management 1
The theory of public financial management 2
Public financial management and finance 2
Public finances 4
Public financial management 7
Components of public financial management 9
Budgeting 9
Expenditure management 10
Accounting 10
The financial management system (FMS) 10
Public accountability and control 11
Performance management 11
The Medium term Expenditure Plan (MTEP) 11
Business plans 12
Strategic plans 12
Provisioning 12
Overview of budget reform 12
Basic budgeting types 13
Incremental budgets 13
The planning programming budgeting system
(PPBS) 13 |
Management by objectives (MBO) 13
Zero base budgeting 14
Approaches to the study of public financial management 14
Contemporary developments in public financial
management 15
Origin of budget and financial management reform 15
Adoption of new standards for financial management 16
Budgeting and financial reform in South Africa 16
Public financial management and FMS 19
2 The financial functions of government 21
Government and the economy 21
The economic problem 22
Basic economic systems 23
Market failure 24
Deficiencies inherent in the market system 25
ents
Deficiencies resulting from the market system 26
The relation between government and fiscal functions 26
Classification of government services 28
Community services 28
Social or welfare services 28
Economic services 28
Protection services 28
The distribution function 28
Economic stability 28
Economic growth 29
Price stability 29
3 Financial infrastructure and role players 30
Basic theoretical considerations 30
Organizing of functions 30
Structural organizing 30
Linking financial infrastructure and function 31
Principles of a democratic society 31
Organizing the financial infrastructure and functions 32
Division of power 32
Legislative authority 32
Basic premises of government 32
The legislative authority 33
Executive authority 33
The judiciary 34
Administrative authority 34
Line departments 34
Accounting officer 35
Programme managers 36
The National Treasury 37
The Minister of Finance 37
Economic regulation 38
Presenting the annual budget 38
Public debt 38
Control of public finance 38
The Auditor General 39
Departmental role players 39
The accounti ng officer ^
Financial managers ^
Departmental accountants 42
Programme managers 43
Responsibility managers 43
Budget advisory committee 43
Purchasing and provisioning 44
Personnel management 44
Reflections on the financial infrastructure 44
4 Financial legislation and policy 46
General perspectives 46
Legislation and government functions 47
Legislation and types of functions 48
Regulating policies and legislation 49
Fiscal policy 49
Policy, legislation, and related official documents 50
Legal perspectives 52
Economic perspectives 52
Government policy 53
Public financial management legislation and
other controls 55
Constitution of the Republic of South Africa
Act 108 of 1996 55
Public Finance Management Act 1 of 1999 (PFMA) 56
Finance Acts 57
Auditor General Act 12 of 1995 57
The State Tender Board (STB) 58
Macroeconomic strategy 58
5 Government s strategic and business plans 61
Public sector planning 61
Strategic plans and planning 64
Primary strategic plan 65
Components and timing of the strategic plan 65
Specific requirements of a strategic plan s first year 66
Physical and asset strategic plan 67
Business plans 68
The Medium term Expenditure Framework (MTEF) 70
6 Budgeting 71
Background 71
Public sector budget perspectives and society 72
Contemporary budgetary dynamics 74
Scarcity of resources 74
The value for money approach 76
The effect of reform on budgeting 78
The budget concept 80
Budget characteristics 80
Source of information 80
Financial information 81
Working document 81
Control instrument 81
The fiscal propensities of budgets 82
7 Budget practice 83
Estimates 83
Estimates as part of planning . 83
Statutory provisions 83
The relationship between estimates and budgets 84
Advantages of estimates 84
Disadvantages of estimates 85
The purpose of information on estimates 85
Financial planning 86
Multi term expenditure plan 86
Priority determination 87
Long term estimates 87
Programme and objective description 87
Evaluation of objectives 88
Continuation of services 88
Extraordinary and non recurring expenditure 89
Extraordinary expenditure 89
Non recurring expenditure 89
Extension of services 89
New services 90
Priorities 90
Classification of priorities 91
Budgeting 91
Planning 91
Coordination 92
Communication 92
Control 92
Classification of state functions 92
Future planning 92
Components of budgets 93
Operating budget 93
Capital budget 93
Draft estimate 94
Budget 95
Economic and functional classifications 95
Objective of the classification 96
Economic classification of expenditure 96
Current expenditure 96
Capital expenditure 97
Transfer payments 98
Functional classification of expenditure 98
8 Programme and expenditure management 100
Background 100
Programme and expenditure management 101
The concept of programme management 101
Functions of programme managers 102
Characteristics of programme structure 102
Transforming programme structures into
accounting structures 105
Expenditure objectives 105
Revenue objectives 105
Special function objectives 105
The accounting dimensions of the FMS 105
The personnel/salary system (PERSAL) 105
Provisioning administration system (PAS) 106
Financial management system (FMS I 11) 106
Expenditure management principles 108
Implementation and the human element 109
9 Project management 110
The project ma nagement concept 110
Public sector perspectives 112
Components of projects 114
Project management in the public sector 114
Projects and departmental strategic plans 115
Responsibility for project management 115
Guidance to accounting officers 115
Performance monitoring 116
Programme and project management 116
10 Fund management 118
Fund management 118
Background perspective 118
Long term financing 120
Current and capital expenditure and cash flow
management 122
Capital expenditure 122
Transfer payments 123
11 Cash management 125
The concept of cash management 125
Public sector revenue 126
Cash and fund management 127
Official prescriptions and requirements 127
The Constitution of the Republic of South Africa
Act 108 of 1996 128
The Public Finance Management Act 1
of 1999 (PFMA) 128
National Treasury Regulations 128
Revenue assessment 131
Types of revenue 132
Payment and receipt of revenue 132
— — v
Remittance registers 133
Depositing and banking arrangements 134
Dishonoured cheques 134
Income received by trading entities 134
12 Debt management 136
Background 136
Public debt management 137
Debt management defined 137
Debt management objectives 137
Relationship to monetary and exchange rate policy 138
Monetary policy 138
Exchange rate policy 138
Management of public debt 138
Constraints on expenditure policy 138
Debtor and financial management 140
Nature of debts 140
Practical arrangement for debtor management 140
Writing off debts 142
Simple and multiple debts 143
Simple debt characteristics 143
Multiple debt 143
Cancellation of completely paid up debt 143
13 Provisioning administration and management 145
Role players and structures in public procurement 145
Parliament, Scopa, and the Auditor General 145
Minster of Finance 146
The National Treasury 146
State Tender Board (STB) 146
Government departments and accounting officers 146
Warehouse or store and the head or section
head logistics 146
Accounting section 146
Transit 146
Official verifier 146
Chief user 146
Policy framework for procurement 147
Constitution of the Republic of South Africa
Act 108 of 1996 147
State Tender Board Act 86 of 1968 147
Regulations issued in terms of the State
Tender Board Act 147
STB circulars I48
Provisioning Administration Procedure
Manual (PAPM) I48
Green Paper on Public Sector Procurement
Reform in South Africa, April 1997 148
Ten point Plan for Public Sector Procurement
Reform, November 1995 149
Public Finance Management Act 1 of 1999
(PFMA), as amended by Act 29 of 1999 149
National Treasury Regulations 149
Preferential Procurement Policy Framework
Act 5 of 2000 150
The provisioning administration budget 150
Annual financial statements 152
Methods of inventory planning 152
Analytical technique 152
A class items 154
B class items 154
C class items 154
D class items 154
E class items 154
F class items 154
Just in time system (JIT) 155
Economic order quantity (EOQ) 157
The tender system of the public service 158
Tendering process and procedures 158
Determination of requirements 159
Specifications 159
Request for invitation of tenders 159
Invitation of tenders 160
Submission and consideration of tenders 160
Recommendations and submissions to the STB
or Tender Committee 160
Acceptance of tenders 161
Types of contracts 161
Period contracts 161
Ad hoc contracts 161
External and internal requisitioning 161
External requisitioning 161
Internal requisitioning 162
Purchasing goods and services 163
Pu rchasi ng i n terms of contracts 164
Purchasing in terms of quotations 164
Petty cash purchases 165
Delivery of goods 165
Delivery into the store 165
Delivery by rail 166
Delivery by ship 166
Cost, insurance, and freight 166
Collection of goods from supplier or depot 166
Receipt of goods 167
Issuing of goods and equipment 167
Storage of goods and equipment 168
. v
I Marking of state property 168
i Handling of containers 168
I Handling of hides 168
j Handing over of stores 168
j Record keeping 169
j Inventory: general equipment 169
i Distribution register 169
i Personal equipment file 169
i Inventory: official quarters 169
I Medicine accounting register 169
Score card: target shooting 169
Record cards: weapons 169
Record cards: machinery, office equipment,
and radio sets 169
Summary schedule 169
Suspense register: deficiencies 170
Suspense register: surpluses 170
Trip sheet 170
Accounting of goods and services 170
Stocktaking 171
Loss control 172
Types of loss 172
Phases in the process of finalizing losses 172
Surpluses: stock and equipment 175
Procedures for posting store item surpluses 175
Procedures for posting equipment surpluses 175
Procedures for posting livestock surpluses 175
Disposals 176
Procedures for the disposal of obsolete and
redundant items 176
Procedure for the transfer of unserviceable
items to the disposal certificate 177
Disposal process 177
Specific aspects of provisioning administration 178
Victuals 178
Stationary 178
Uniforms and protective clothing 178
Measuring purchasing performance 179
Measurement of the actual performance 179
Assessment of performance 180
Corrective action 180
Advantages and disadvantages of PAS 180
Advantages of PAS 180
Problems with PAS 181
14 Asset management 182
Definition of asset 182
The asset management process 183
Planning 183
Procurement 183
Operations and maintenance 183
Replacement 183
Disposal 184
Responsibility for asset management 184
Physical asset strategic plan 184
Asset register 185
Inventories of equipment 185
Procedures to deal with inventories 185
Changes in inventory holders and controllers 186
Equipment of single quarters 186
Cutlery and kitchenware in messes 186
Fixed installations in public facilities 186
Sales, hire, and loan of state property 187
Sales of state property 187
Hiring of state property 188
Loan transactions 189
Office furniture and equipment 189
Definitions 189
Office furniture 189
Safes 189
Office equipment 190
Numbering of office furniture, safes, and
office equipment 191
Livestock and game 192
Livestock 192
Game 194
15 Risk management 195
The concept of risk 195
Defining risk and risk management 196
Definition of risk 196
Definition of risk management 196
Importance of risk for decision makers and
management 197
Decision making based on certainty 197
Decision making based on uncertainty 197
Decision making based on risk 197
The components of risk management 197
Units 198
Policies 198
Record keeping 198
The risk management process 198
Identification of risk 199
Loss or damage of property 200
Liability losses 200
Personnel losses 200
¦ _ v
Financial losses 200
Losses caused by interruption of service delivery 200
Measurement and evaluation of risk 203
Risk control 204
Risk financing 206
Risk management evaluation 208
Options in dealing with risk 209
Standard deviation and probability distribution 209
Simulation techniques 209
Sensitivity analysis 209
Risk premium 210
Limited time horizons 210
Decision trees 210
Risk and uncertainty 210
Risk management and quality assurance 211
The shared insurance approach 212
Risk associated with interest paid on borrowed capital 213
The investor s viewpoint 213
The government s viewpoint 213
Risk management: an audit perspective 214
Defining risk from an audit perspective 214
Audit planning for risk 215
Subjective assessments of risk 215
16 Accounting practices and principles 217
The origin of accounting 218
Defining accounting 218
The purpose of accounting 219
Objectives of an effective accounting system 219
Control 219
Accountability 219
Responsible accounting 219
Internal and external reporting 219
Information 220
Accounting and accountability 220
Accounting policy 220
Specific policy 220
General policy 220
Accounting principles or conventions 221
Prudence 221
Consistency 222
Materiality 222
Historic cost 222
The going concern 222
Realization 222
Accrual 223
Matching 223
Money measurement 223
Stable monetary unit 223
Substance over form 224
Objectivity 224
Accounting year 224
Entity 224
Generally accepted versus generally recognized
accounting practices 224
Types of accounting 225
Financial accounting 225
Management accounting 225
Cost accounting 226
Responsibility accounting and centres 228
Creative accounting and financing 229
Accounting practices or techniques 229
Cash accounting 229
Accruals accounting 230
Modified accruals accounting 231
Resource accounting 231
Budgetary accounting 233
Commitment accounting 233
Fund accounting 233
The double entry principle and system 234
The nature and development of an accounting system 235
The nature of the accounting system 235
Development of an accounting system 235
The accounting cycle 236
The accounting cycle in general 236
The accounting cycle in government 237 ;
Accounting structures (FMS) 239
The value of accounting knowledge for the line
manager 240
17 Performance measurement 242
The place of financial management 243
Concept of performance management 243
Efficiency 243
Effectiveness 244
Economy 244
Equity 244
Appropriateness or relevance 244
Sustainability or durability 244
Performance measures in practice 245 I
Performance measures to achieve economy 245
Performance measures to achieve efficiency 245
Performance measures to achieve equity 246
Objectives of performance measurement 246
Three guiding principles in selecting performance
measures 246 i
ix
Criteria for selection and evaluation 247
Criteria for effective performance measurement 247
Steps in implementation 247
Management s approach 248
Characteristics of the management for results
approach 248
Linkage between staff performance measurement
and management systems 249
Key performance areas 249
Principles for the development of performance
measures 250
i Performance indicators and measurement norms 250
! Application of information generated 250
Planning 250
Budgeting 251
Management 251
Performance auditing 251
The place of performance measurement
in managerial reforms 252
! Aspects to consider on implementation 252
I Approaches and measures of differing performance 252
Communicating the idea of performance measures 252
Management of change 253
Visible support 253
The task of implementation 253
Measures should be relevant 253
Aligning measures and information systems 253
Aligning measures and management practices 253
Management s reaction to measures 254
Problems of establishment 254
Advantages and disadvantages 254
Advantages 254
Disadvantages 255
Future prospects 255
18 Inter governmental financial relations 257
Cooperative government 257
Principles of cooperative government and
inter governmental relations 258
Implementation 258
The legislative framework 258
Constitution of the Republic of South Africa
Act 108 of 1996 258
Financial and Fiscal Commission Act 99 of 1997 258
Inter governmental Fiscal Relations Act 97 of 1997 259
Division of Revenue Bill 260
Borrowing Powers of Provincial Governments
Act 48 of 1996 260
Norms applicable to systems of inter governmental
financial relations 261
Effective resource use 261
Accountability 261
Nation building and fiscal autonomy 262
Transparency 262
Certainty of revenue 263
Equity 263
Development 263
Administration 263
Macroeconomic management 264
Loan financing 264
Transition 264
Revolving competing norms 264
Division of revenue between spheres of government 265
Background and constitutional provisions 265
Role of the FFC 266
Vertical division of revenue 267
Horizontal division of revenue 268
Conditional grants 272
The evolution of inter governmental financial relations 273
Inter and intra departmental financial relations 274
Internal charges 274
Transfer payments 274
19 Internal control and accountability 277
Definiting internal control 277
The responsibility of management 278
General principles 278
Competent personnel and rotation of duties 279
Assignment of responsibilities 279
Segregation of responsibilities for related duties 279
Segregation of operations and accounting 279
Proof of security measures 279
Proper accounting for transactions 279
Adequate safeguarding of assets 279
The internal control process 280
Step 1: organize 280 i
Step 2: divide the institution into various
areas for assessment 280 i
Step 3: conduct vulnerability assessments 280 !
Step 4: develop plans for subsequent action 281 :
Step 5: conduct internal control reviews 281 j
Step 6: prepare reports on internal controls 281 |
Classification of internal controls 282 i
Broad categories 282 !
Specific categories 283 I
Internal control measures 287 !
. y
Directive controls 287
Preventative controls 287
Detective controls 287
Corrective controls 288
Compensating controls 288
Constructive controls 288
Operational means to achieve internal control 289
Organizational structure 289
Policies 289
Procedures 289
Personnel 289
Accounting 289
Budgeting 289
Reporting 290
Strategic planning 290
Internal review and auditing 290
The internal control system 290
Definition 290
Aims and objectives 291
Components 2 92
Elements 292
Characteristics 293
Problems experienced in application 294
Cost/benefit considerations regarding internal controls 296
Policies and procedures 296
Policies 296
Procedures and principles 297
The internal control questionnaire (ICQ) 300
20 Ethical conduct and professionalism 301
Ethical conduct 301
Perspectives of the OECD 301
Components of the ethical environment 302
Role of ethics in public administration 303
The contribution of elected and appointed
office bearers to ethical conduct 303
Obligations and responsibilities of functionaries 304
Code of ethics for executive authorities 305
General code conduct for officials 305
Code of ethics and conduct for financial officials 308
The necessity for a code of conduct 311
Norms for measuring ethical conduct 311
Remedial action 312
Professionalism 313
Defining profession 313
Characteristics of a profession 314
Degree of professionalism 314
Advantages and disadvantages 314
Professionalism in the public service 315
Progress 316
Deficiencies 316
Promotion 317
Fraud, waste, and abuse (FWA) 319
Defining FWA 319
FWA and the internal control system 320
Assessing public institution vulnerability to FWA 321
Mechanisms to minimize FWA 322
21 Auditing 324
Defining auditing 324
General definitions 324
Definitions of internal auditing 325
The nature of government audits 325
Time audits 325
Pre audits 325
Internal and external audits 326
Audits accordingto purpose 326
Types of government audits 326
Financial or attestation audits (audits of accounts) 326
Regularity, probity, or compliance audits 327
Systems reliability audits 327
Value for money or performance audits 327
Operational audit 328
Management audit 329
Comprehensive audit 329
Computer audits 330
Fraud investigation and prevention 330
Internal versus external auditing 330
Internal auditing 330
External auditing 335
Link between auditing and accounting 335
Link between audit and internal control 335
Accountability and performance auditing 336
Audit report 337
Internal audit report 337
External audit report 338
xi
j The performance audit report 339
j 11 Financial reporting and the evaluation of fiscal
I health 341
j The need for financial reporting 341
j Accountability and transparency 341
I Financial reporting 342
j Frequency of reporting 342
; Types of reports 342
I Financial statements 344
j Users of financial information 345
j Analysis and interpretation of financial information 345
i Qualitative characteristics of financial information 347
I Annual reporting 348
j Reporting by accounting officers 348
j Reports by the Auditor General or other auditors 349
j Reporting by the executive authority 350
I Reporting by the National Treasury and provincial
i treasuries 351
j The format and content of annual financial reports 351
I Annual financial statements 352
; Contents of annual reports 352
; Additional annual reporting requirements 353
Monthly, quarterly, and other reports 353
Monthly reports 353
Quarterly reports 354
Ad hoc reports 354
Inadequacies of reporting 355
Evaluation of fiscal health 355
Budget Review 355
National Expenditure Survey (NES) 355
Inter governmental Fiscal Review (IGFR) 356
Annexure I 358
Annexurell 364
Glossary 365
Index 372
|
| any_adam_object | 1 |
| author | Visser, Christiaan B. 1958- Erasmus, Pieter W. 1958- |
| author_GND | (DE-588)13136717X (DE-588)130496588 |
| author_facet | Visser, Christiaan B. 1958- Erasmus, Pieter W. 1958- |
| author_role | aut aut |
| author_sort | Visser, Christiaan B. 1958- |
| author_variant | c b v cb cbv p w e pw pwe |
| building | Verbundindex |
| bvnumber | BV013383230 |
| classification_rvk | QL 000 QL 270 |
| ctrlnum | (OCoLC)632999340 (DE-599)BVBBV013383230 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Südafrika (DE-588)4078012-0 gnd |
| geographic_facet | Südafrika |
| id | DE-604.BV013383230 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:44:52Z |
| institution | BVB |
| isbn | 0195718623 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009128802 |
| oclc_num | 632999340 |
| open_access_boolean | |
| owner | DE-703 DE-521 DE-188 |
| owner_facet | DE-703 DE-521 DE-188 |
| physical | XVI, 376 S. graph. Darst. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Oxford Univ. Press |
| record_format | marc |
| series2 | Oxford southern Africa |
| spelling | Visser, Christiaan B. 1958- Verfasser (DE-588)13136717X aut The management of public finance a practical guide C. B. Visser and P. W. Erasmus Oxford [u.a.] Oxford Univ. Press 2002 XVI, 376 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Oxford southern Africa Finanzpolitik (DE-588)4127795-8 gnd rswk-swf Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf Südafrika (DE-588)4078012-0 gnd rswk-swf Südafrika (DE-588)4078012-0 g Finanzwirtschaft (DE-588)4017214-4 s DE-604 Finanzpolitik (DE-588)4127795-8 s Erasmus, Pieter W. 1958- Verfasser (DE-588)130496588 aut Ausg. 2000 u.d.T. Erasmus, Pieter W. The management of public finance HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009128802&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Visser, Christiaan B. 1958- Erasmus, Pieter W. 1958- The management of public finance a practical guide Finanzpolitik (DE-588)4127795-8 gnd Finanzwirtschaft (DE-588)4017214-4 gnd |
| subject_GND | (DE-588)4127795-8 (DE-588)4017214-4 (DE-588)4078012-0 |
| title | The management of public finance a practical guide |
| title_auth | The management of public finance a practical guide |
| title_exact_search | The management of public finance a practical guide |
| title_full | The management of public finance a practical guide C. B. Visser and P. W. Erasmus |
| title_fullStr | The management of public finance a practical guide C. B. Visser and P. W. Erasmus |
| title_full_unstemmed | The management of public finance a practical guide C. B. Visser and P. W. Erasmus |
| title_old | Erasmus, Pieter W. The management of public finance |
| title_short | The management of public finance |
| title_sort | the management of public finance a practical guide |
| title_sub | a practical guide |
| topic | Finanzpolitik (DE-588)4127795-8 gnd Finanzwirtschaft (DE-588)4017214-4 gnd |
| topic_facet | Finanzpolitik Finanzwirtschaft Südafrika |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009128802&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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