Administration, Volume 45, Issue 4

accounting accruals accounting achieve action activities addition Administration agencies approach areas assets authorities balance basis benefits better boards bodies budget cash cent central challenges civil committees compared concern consideration consultation continued costs Council councillors countries decision departments difficulties discussion economic effective elected ensure Environment established European examine example existing expenditure framework functions funding further implementation important included increases individual initiatives Institute interest internal involved Ireland Irish issues legislation local government major managers matters measures meeting minister noted objectives offices operating organisation particular partnership performance planning political position practices present programme proposals Public Administration public sector public service published recent recommendations reform relation resource responsibility role secretaries significant social specific statements strategic structures success tribunal Union