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Written for new and existing managers, undergraduate and postgraduate students of the public services, this essential textbook explores the meaning and significance of financial management for the public services, in a way which combines both theoretical arguments and practical applications. Written for the non-specialist, it: * examines the economics of public services * considers the extent to which the management of public services has actually changed in practice * explains the meaning and applicability of financial management tools including those relating to budgets and capital investment * presents original work on the issue of audit expectations * presents case studies on the problems which can arise when traditional concerns on probity and stewardship are neglected * considers the benefits and problems of measuring performance in the public services * includes specific chapters on financial management in health services and local government