ABSTRACT
Making the simple complicated is commonplace. Making the complicated simple
– awesomely simple – that’s creativity.
(Charles Mingus, quoted in Mingus, 2003: 112)
Creating public value is not achieved by creating and studying spreadsheets, nor by
luck; it requires the application of skills and knowledge by public managers. This book
has shown how complicated and difficult it is to manage public money in order to
create public value for money. It has covered a great deal of material, both theoretical
and practical, which is very difficult for a public manager to retain for use on a day-to-
day basis.
