By: Charles K. Coe

The first book to comprehensively discuss both governmental and nonprofit financial management!

Governmental and Nonprofit Financial Management makes it easy for both nonprofit and governmental managers to understand essential governmental and nonprofit financial management topics and their various subfields.

• Understand the similarities and differences between governmental and nonprofit financial management standards and procedures
• Learn multiple cost-saving techniques
• Explore highly technical financial management subfields, from auditing and financial analysis to capital budgeting and risk management
• Use over 40 applications to calculate everything from T-bill yield to lost cash discounts
• Benefit from the in-depth coverage — an excellent primer for the non-accountant

Bonus! Apply what you have learned by completing problems, cases, and report writing exercises at the end of each chapter.

Contents

• Chapter 1: Introduction
  • Nonprofit and Local Government Background
  • Financial Management in Local Governments and Nonprofits
  
  
• Chapter 2: Accounting
  • Importance to Policymakers and Management
  • Accounting Standards
  • Accounting Principles: Governments
  • Accounting Principles: Nonprofits
  • Internal Controls
  • The Accounting Cycle
  • Cost Accounting
  
  
• Chapter 3: Budgeting
  • Importance to Policymakers and Management
  • Budgetary Decisions
  • The Budgetary Process
  • Forecast Revenues
  • Agency Expenditure Requests
  • Governing Board Approval
  • Budget Execution
  • Comparison of Governmental and Nonprofit Budgeting
  
  
• Chapter 4: Purchasing
  • Importance to Policymakers and Management
  • Sound Foundation
  • Cost Saving Opportunities
  • The Normal Purchasing Cycle
  • Exceptions to the Normal Purchasing Cycle
  • Property and Inventory Control
  
  
• Chapter 5: Cash Management
  • Importance to Policymakers and Management
  • Trained Personnel
  • Cash Management Policy
  • Cash Management Systems
  • Investments: Securities
  • Investment Practices
  • Banking Services
  
  
• Chapter 6: Debt Management
  • Importance to Policymakers and Management
  • Short-term Debt
  • Decide Whether to Issue Debt
  • Structure the Debt
  • Secure Specialized Services
  • Prepare and Sell Bonds
  
  
• Chapter 7: Risk Management and Pensions
  • Importance to Policymakers and Management
  • Preconditions
  • Risk Identification
  • Risk Treatment
  • Risk Elimination
  • Risk Reduction
  • Risk Assumption
  • Program Evaluation
  
  
• Chapter 8: Auditing
  • Importance to Policymakers and Management
  • Who Does Financial Auditing
  • Audit Standards
  • Governmental Financial Reports
  • Nonprofit Financial Reports
  • Auditor Selection
  • Audit Procedures
  • Use of Audit Information
  • Performance Auditing

Charles K. Coe is professor in the Department of Public Administration in the School of Public and International Affairs, North Carolina State University. With a doctorate in Public Administration, Dr. Coe is the author of Public Financial Management and The Purchasing and Materials Management Handbook. His research on public budgeting, financial management, and productivity has appeared in Public Administration Review, State and Local Government Review, Public Performance and Management Review, and Public Budgeting & Finance.

Related Training Courses:

• Federal Financial Management Overview
• Auditing Fundamentals in the Federal Environment
• Financial Administration of Federal Grants for Recipients
• Developing Nonprofit IDC Rate Proposals Under CFR Part 230 (A-122)