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The politics of public money : spenders, guardians, priority setters, and financial watchdogs inside the Canadian government / David A. Good.
LIBRA HJ793 .G656 2007
Available from offsite location
- Format:
- Book
- Author/Creator:
- Good, David A.
- Series:
- Institute of Public Administration of Canada series in public management and governance
- Language:
- English
- Subjects (All):
- Government spending policy--Canada.
- Government spending policy.
- Budget process.
- Expenditures, Public.
- Budget--Political aspects.
- Budget.
- Canada.
- Budget--Political aspects--Canada.
- Expenditures, Public--Canada.
- Budget process--Canada.
- Physical Description:
- xiii, 370 pages : illustrations ; 24 cm.
- Place of Publication:
- Toronto ; Buffalo : University of Toronto Press, [2007]
- Contents:
- Part 1 The Changing Politics of Public Money
- 1 Beyond Spenders and Guardians 17
- Spenders and Guardians 22
- From Old Village to New Town 25
- Beyond Spenders and Guardians 28
- Priority Setters 32
- Financial Watchdogs 34
- Priority Setters and Financial Watchdogs 38
- New Questions 39
- Part 2 The Public Money Players
- 2 The Guardians and the Changing Role of the Budget Office 43
- Guardians and Budget Functions 45
- Guardians and Budget Components 45
- Guardians and the Budgetary Process 49
- Different Guardians 56
- Guardians Diverging: 'Let the Managers Manage...Come Hell or High Water' 60
- Guardians and Central Reserves 63
- Guardians Apart 68
- 3 Why Spenders Keep Spending 71
- Getting Money 75
- Keeping Money 81
- Spending Money 83
- The Reciprocity of Expenditure Information and Expenditure Increases 87
- Priorities and Allocations, Not Performance and Allocations 89
- 4 The Priority Setters at the Centre 93
- The Centre 95
- The Most Important of All Relationships 97
- Priorities, Big and Small 101
- The Prime Minister's Arms 106
- Priority Setters and Shift Points 115
- 5 The Financial Watchdog: A Bark with a Bite 118
- Building Credibility on Professionalism and Independence 121
- The Performance Audit: The Audit for All Reasons 128
- Mutual Expectations 130
- Watching Both Spenders and Guardians 132
- The Watchdog and Internal Departmental Auditors 136
- The Watchdog and Parliamentarians 137
- Indirect Influence, but Influence 138
- Part 3 The Public Money Processes
- 6 Fiscal Aggregates: Controlling Totals 143
- Credibility and Uncertainty 145
- The Prudent Economic and Fiscal Outlook 152
- The Prudent Fiscal Framework: Achieving Achievable Targets 155
- The Elastic Fiscal Dividend 159
- Prudence and Its Consequences 162
- Containing Aggregates by Making Allocations 167
- 7 Budget Allocations 169
- Allocations Types 171
- The Big Fixes 174
- The Big-Ticket Items 177
- The Must Dos 180
- Small Budget Items 181
- Tax Expenditures 182
- Reductions 185
- Reallocations 189
- Budget Allocations Are Incremental 194
- 8 Budget Implementation: Financial Management and Efficiency 197
- On Paper 198
- The First Line of Defence 202
- Victims of Conflicting Norms: The Chief Financial Officer 207
- The Second Line of Defence 211
- Victims of the Intractability of Cultural Change: The Comptroller General 214
- On Becoming Players 217
- Part 4 New Prospects for Public Money
- 9 Parliament and Public Money 223
- Parliament as Watchdog 225
- Shaping Government Spending: The Commons Finance Committee 227
- Approving Government Spending: The Business of Supply 233
- Holding Government Accountable for Spending: The Public Accounts Committee 242
- Realism and Reform 244
- 10 Budget Reforms 247
- Budgets and Reforms 248
- 'Rational' Reform: The Road to Program Budgeting (pre-1962-78) 251
- The Grand Design: Policy and Expenditure Management System (1979-83) 255
- Incremental and Continuous Change (1984-93) 261
- Program Review and Prudent Budgeting (1994-2003) 266
- 'A Continuous Culture of Reallocation' (2004-6) 272
- Strengthening the Watchdogs: The Federal Accountability Act (2006 and onward) 275
- Reflections on Reforms 282
- 11 Doing Better with Public Money? 285
- Theory and Practice 286
- Reactive, but with Some Resilience 295
- The Uneasy Balance of Competing Budgetary Objectives 298
- Establishing an Expenditure Review Committee of Cabinet 302
- Restoring a Treasury Board Secretariat Role in Expenditure Review and Allocation 304
- Linking Priorities, Expenditure Programs, and Performance 306
- The Politics of Public Money 309.
- Notes:
- "IPAC IAPC".
- Includes bibliographical references and index.
- ISBN:
- 9780802093417
- 0802093418
- 9780802095039
- 0802095038
- OCLC:
- 122707028
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