21.01.2015 Views

Government Transfers - Deloitte

Government Transfers - Deloitte

Government Transfers - Deloitte

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

Key characteristics of public sector<br />

entities<br />

Public<br />

accountability<br />

Multiple<br />

objectives<br />

Rights, powers<br />

and<br />

responsibilities<br />

Lack of equity<br />

ownership<br />

Operating and<br />

financial<br />

frameworks set by<br />

legislation<br />

Importance of the<br />

budget<br />

Governance<br />

structures<br />

Nature of<br />

resources<br />

Non-exchange<br />

transactions

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!