Tabla de Contenidos:
  • Cover
  • Contents
  • Foreword
  • Preface
  • Introduction
  • Part One: The Changing Politics of Public Money
  • 1 Beyond Spenders and Guardians
  • Spenders and Guardians
  • From Old Village to New Town
  • Beyond Spenders and Guardians
  • Priority Setters
  • Watchdogs
  • Priority Setters and Watchdogs
  • New Questions
  • Part Two: The Public Money Players
  • 2 The Guardians and the Changing Role of the Budget Office
  • Guardians and Budget Functions
  • Guardians and Budget Components
  • Guardians and the Budgetary Process
  • Different Guardians
  • ""Guardians Diverging: ""Let the Managers Manage â€? Come Hell or High Water"" """"Guardians and Central Reserves""; ""Guardians Apart""; ""3 Why Spenders Keep Spending""; ""Getting Money""; ""Keeping Money""; ""Spending Money""; ""The Reciprocity of Expenditure Information and Expenditure Increases ""; ""Priorities and Allocations, Not Performance and Allocations""; ""4 The Priority Setters at the Centre""; ""The Centre""; ""The Most Important of All Relationships""; ""Priorities, Big and Small""; ""The Prime Minister's Arms ""; ""Priority Setters and Shift Points""
  • 5 The Watchdogs: The Barks That BiteBuilding Credibility on Professionalism and Independence
  • The Performance Audit: The Audit for All Reasons
  • Mutual Expectations
  • Watching Both Spenders and Guardians
  • The Financial Watchdog and Internal Departmental Auditors
  • The Watchdogs and Parliamentarians
  • Indirect Influence, but Influence
  • Part Three: The Public Money Processes
  • 6 Fiscal Aggregates: Controlling Totals
  • Credibility and Uncertainty
  • The Prudent Economic and Fiscal Outlook
  • The Prudent Fiscal Framework: Achieving Achievable Targets
  • Economic StimulusThe Elastic Fiscal Dividend
  • Prudence and Its Consequences
  • Exposing the Fiscal Framework
  • Containing Aggregates by Making Allocations
  • 7 Budget Allocations
  • Allocations Types
  • The Big Fixes
  • The Big-Ticket Items
  • The Must-Dos
  • Small-Budget Items
  • Tax Expenditures
  • Reductions
  • Reallocations
  • Budget Allocations Are Incremental
  • 8 Budget Implementation: Financial Management and Efficiency
  • On Paper
  • Successfully Implementing the Economic Action Plan
  • The First Line of Defence
  • Victims of Conflicting Norms: The Chief Financial OfficerThe Second Line of Defence
  • Victims of the Intractability of Cultural Change: The Comptroller General
  • On Becoming Players
  • Part Four: New Prospects for Public Money
  • 9 Parliament and Public Money
  • Parliament as Watchdog
  • Shaping Government Spending: The Commons Finance Committee
  • Approving Government Spending: The Business of Supply
  • Holding Government Accountable for Spending: The Public Accounts Committee
  • Realism and Reform
  • 10 Budget Reforms
  • Budgets and Reforms