Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India
This report conducts a survey of the more recent literature on the public financial management and accountability system of the Government of India and analyzes its contents. The overall objective is to provide the basis for enhanced knowledge and...
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| Format: | Policy Note |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2005/11/16279726/india-study-recent-literature-public-financial-management-accountability-pfma-system-government-india http://hdl.handle.net/10986/12522 |
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okr-10986-125222021-04-23T14:03:01Z Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India World Bank ACCOUNTABILITY ACCOUNTING BUDGET COMPLIANCE GAP EXTERNAL AUDIT LEGAL PUBLIC FINANCIAL MANAGEMENT RULES ENFORCEMENT SURVEY TRANSPARENCY This report conducts a survey of the more recent literature on the public financial management and accountability system of the Government of India and analyzes its contents. The overall objective is to provide the basis for enhanced knowledge and understanding of the public financial management and accountability system including its strengths and weaknesses as perceived by the authors of the publications. The study prepares an annotated bibliography of select contemporary material on the public financial management and accountability system and presents an analytical survey relating to its various components. The study concludes that the legal systems are in place in all areas, as well as the attendant procedures, rules and regulations. Trained manpower is available. Oversight systems are vibrant through well established independent external audit and legislative committees. There is increasingly more transparency in the budgetary disclosures. Steps have been taken to review the existing accounting systems. One area of concern is the compliance gap. There is found to be slackness in observing and enforcing the rules and regulations. 2013-02-26T23:43:24Z 2013-02-26T23:43:24Z 2005-11 http://documents.worldbank.org/curated/en/2005/11/16279726/india-study-recent-literature-public-financial-management-accountability-pfma-system-government-india http://hdl.handle.net/10986/12522 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Policy Note Economic & Sector Work South Asia India |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTING BUDGET COMPLIANCE GAP EXTERNAL AUDIT LEGAL PUBLIC FINANCIAL MANAGEMENT RULES ENFORCEMENT SURVEY TRANSPARENCY |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING BUDGET COMPLIANCE GAP EXTERNAL AUDIT LEGAL PUBLIC FINANCIAL MANAGEMENT RULES ENFORCEMENT SURVEY TRANSPARENCY World Bank Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India |
| geographic_facet |
South Asia India |
| description |
This report conducts a survey of the
more recent literature on the public financial management
and accountability system of the Government of India and
analyzes its contents. The overall objective is to provide
the basis for enhanced knowledge and understanding of the
public financial management and accountability system
including its strengths and weaknesses as perceived by the
authors of the publications. The study prepares an annotated
bibliography of select contemporary material on the public
financial management and accountability system and presents
an analytical survey relating to its various components. The
study concludes that the legal systems are in place in all
areas, as well as the attendant procedures, rules and
regulations. Trained manpower is available. Oversight
systems are vibrant through well established independent
external audit and legislative committees. There is
increasingly more transparency in the budgetary disclosures.
Steps have been taken to review the existing accounting
systems. One area of concern is the compliance gap. There is
found to be slackness in observing and enforcing the rules
and regulations. |
| format |
Economic & Sector Work :: Policy Note |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India |
| title_short |
Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India |
| title_full |
Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India |
| title_fullStr |
Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India |
| title_full_unstemmed |
Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India |
| title_sort |
study of recent literature on public financial management and accountability (pfma) system of the government of india |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2005/11/16279726/india-study-recent-literature-public-financial-management-accountability-pfma-system-government-india http://hdl.handle.net/10986/12522 |
| _version_ |
1764420138122084352 |