00306pab a2200121 454500008004000000100001700040245005500057260000900112300000900121362000900130650002000139773002500159180718b1987   xxu||||| |||| 00| 0 eng d  aForbes, D.J.  aFinancial management in public and private sectors  c1987  a7-11  aJuly  aFinance, Public  aChartered Accountant