Headlines on all levels of government speak of the pending crisis in public sector services: expect to pay more for less. Budget deficit, once only a concern of the federal level, is a worry in state capitals and municipalities. Additionally, an ever‐looming question at this time of economic...

Argues that an efficient expense management programme is the most effective way of enabling managers to control their bottom line. Outlines the elements of an expense management programme ‐ budgeting, monitoring and corrective action. Provides several items of practical advice on controlling...