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Discussion Questions 1. Who are the principal/key users of financial information? 2. To what use is financial information put in the machinery of government? 3. What are the main components of a financial records keeping restructuring programme? (Bear in mind that the best mechanism for implementing change is to create a strategic plan.) 4. Provide a brief outline of the requirements for records storage in the central administration of finance. 5. Describe the factors that help to inform decisions on the appraisal of financial records. 6. State the main activities required to maintain a financial records keeping system.
Bibliography Barata Kimberly, Cain P. and A. Thurston, Accountability and Public Sector Management: The Management of Financial Records in sub-Saharan Africa (Final Report). ESCOR R7063, IRMT, December, 1998. Dean, P. ‘Government Accounting in Developing Countries’, Policy Studies and Developing Nations 3, 1996: 265-283 Ghartey, A. ‘Accountability Framework’ in Proceedings of the 3 rd Annual PACT Global Workshop on Financial Accountability and Transparency, July 1998, Bangkok, Thailand. ______ Crisis, Accountability and Development in the Third World: A Case of Africa, Avebury: Aldershot, 1987. Hashin, A. and, B. Allan, Core Functional Requirements for Fiscal Management Systems Washington, DC: IMF, 1994. Mc Kemmish, S., F. Upward, eds. Archival Documents: Providing Accountability Through Record Keeping Melbourne: Ancora Press, 1993. Paul, S. Accountability in Public Service Washington DC, World Bank, 1991. Premchand, A. Government Budgeting and Expenditure Controls: Theory and Practice Washington DC: International Monetary Fund, 1983. UNDP, Public Sector Management, Governance and Sustainable Human Development New York: UNDP, 1995.
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MANAGING PUBLIC SECTOR RECORDS Mana
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MANAGING PUBLIC SECTOR RECORDS A ST
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MPSR Project Personnel Project Dire
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Donors The International Records Ma
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CONTENTS Introduction 1 Case Studie
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MPSR CASE STUDIES AND LINKS TO THE
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19 Henry Kemoni Kenya Managing Medi
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Development of Conservation Facilit
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The first Government Archivist had
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‘On arrival, the consultant was f
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work produced was rather rudimentar
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The dust problem did not escape Mr
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Kenya National Archives and Documen
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themselves is equally tedious, time
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Documentation Service to acquire ex
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(b) If you (the student) were the o
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Appendix 1 LIST OF CONSERVATION EQU
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Case Study: Development and Impleme
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Record keeping system: information
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Case Study: A New International Tra
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suggestion by the Shadow Minister t
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Instructor’s Notes Analysis of ca
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microfilm and fiche by clerical sta
Page 47 and 48: • 25% a list of contextual factor
Page 49 and 50: Organisational structure The Depart
Page 51 and 52: allows for the admission of electro
Page 53 and 54: The use of tactics should also be g
Page 55 and 56: • establish an ongoing regime of
Page 57 and 58: Appendix A: Excerpts from Authority
Page 59 and 60: ***********************************
Page 61 and 62: Appendix B: Visualising Systems: Ge
Page 63 and 64: Appendix C: Describing Processes: F
Page 65 and 66: 13 USE OF ON-PAGE CONNECTORS: Use O
Page 67 and 68: CHECKS CORRESPONDENCE A Appendix D:
Page 69 and 70: Archivist in Charge- Reference 6. A
Page 71 and 72: Abstract Management of Financial Re
Page 73 and 74: This study represents the accountab
Page 75 and 76: Debt Management • project debt se
Page 77 and 78: • receiving and ordering the disb
Page 79 and 80: The Legal and Regulatory Framework
Page 81 and 82: • MONITORING PROGRAMME AND PROJEC
Page 83 and 84: Major Types of Financial Records an
Page 85 and 86: Business Process Information Area R
Page 87 and 88: • bill books. Financial and accou
Page 89 and 90: PROCESS TWO: In the second stage, e
Page 91 and 92: The Financial Record Keeping Situat
Page 93 and 94: cumbersome manual processes and all
Page 95 and 96: could not validate the foreign inde
Page 97: Problem One Case Problems Financial
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