A guide to devolved budgeting

Page 1

Prepared by: Peter Layhe, FCMA

Vice President of CIMA and Chairman of the Public Service Committee

Ian Haythornthwaite, FCMA

Director of Finance, University of Central Lancashire.

Bill Walmsley, Ph.D. MIEE, C.Eng

Special Projects’ Officer, University of Central Lancashire.

with Anita Allott and Liz Murby of the Institute’s Public Affairs Department. In reproducing the following checklists: Implementing the Strategy [page15] and Information Principles [page 17] CIMA gratefully acknowledges the copyright of the University of Central Lancashire. Where to go for further help and advice The Chartered Institute of Management Accountants 63 Portland Place London W1N 4AB Publishing:

Tel: 0171 917 9229 Fax: 0171 323 1487

Mastercourses:

Tel: 0171 917 6588 (information) 0171 917 9244 (bookings) Fax: 0171 580 6991

Public Affairs:

Tel: 0171 917 9284 Fax: 0171 580 6355

© November 1997. All rights reserved. This booklet does not necessarily represent the views of the Council of the Institute and no responsibility for loss associated to any person acting or refraining from acting as a result of any material in this publication can be accepted by the authors or publishers.


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