India, Uttar Pradesh : State Financial Accountability Assessment
Uttar Pradesh (UP) is India's most populous State, and one of the poorest. Serious fiscal problems have emerged since the 1990s: the revenue deficit has increased significantly over the years, as well as the fiscal deficit, and, arrangements f...
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| Format: | Country Financial Accountability Assessment |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2004/08/5153288/india-uttar-pradesh-state-financial-accountability-assessment http://hdl.handle.net/10986/14570 |
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okr-10986-14570 |
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oai_dc |
| 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 |
STATE FINANCE PUBLIC SECTOR MANAGEMENT FINANCIAL ADMINISTRATION BUDGET EXECUTION EXPENDITURE ANALYSIS RESOURCE ALLOCATION PROCESSES LEGAL & REGULATORY FRAMEWORK LEGISLATIVE REFORM LAW ENFORCEMENT FINANCIAL MANAGEMENT SYSTEMS INTERNAL AUDIT STATE-OWNED ENTERPRISES EXTERNAL AUDITORS STRATEGIC COORDINATION MECHANISMS BUDGET IMPLEMENTATION FINANCIAL REPORTING STANDARDS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING AUDITING INSTITUTIONAL FRAMEWORK RISK ASSESSMENT RISK MANAGEMENT CAPACITY BUILDING ACCOUNT ACCOUNTANTS ACCRUAL ACCOUNTING ADJUSTMENT LENDING ASSET MANAGEMENT AUDIT COMMITTEES AUDIT REPORTS AUDITED ACCOUNTS AUDITING AUDITORS AUDITS BANK ACCOUNTS BANK CREDIT BANK REPORTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PROCESS BUDGETING CASH FLOWS CASH MANAGEMENT CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEFICITS DEPOSITS DEVELOPMENT AUTHORITIES DEVOLUTION DISBURSEMENTS ELECTRICITY ENTERPRISE REFORM ESCROW ACCOUNTS EXTRA BUDGETARY FUNDS FINANCE STATISTICS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL DEFICITS FISCAL DISCIPLINE FISCAL REFORM FIXED ASSET GOVERNMENT ACCOUNTING GOVERNMENT FINANCE HOUSING INCOME INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INVENTORY INVESTMENT PROJECTS LEADERSHIP LEGAL FRAMEWORK LOCAL GOVERNMENT LOCAL GOVERNMENTS MANAGEMENT INFORMATION MANAGEMENT RESEARCH MANAGEMENT TRAINING MATCHING MISMANAGEMENT OPERATING EXPENSES PEER REVIEW PENALTIES PERFORMANCE MANAGEMENT PRIVATE SECTOR PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FUNDS PUBLIC RELATIONS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS RECURRENT COST REFORM POLICY REFORMS REGULATORY FRAMEWORK REVENUE COLLECTION ROADS SECRETS SINKING FUNDS SUBSIDIARIES TAX TAX REVENUE TECHNICAL ASSISTANCE TRANSPARENCY TRANSPORT TREASURY TREASURY OPERATIONS STATE FINANCE PUBLIC SECTOR MANAGEMENT FINANCIAL ADMINISTRATION BUDGET EXECUTION EXPENDITURE ANALYSIS RESOURCE ALLOCATION PROCESSES LEGAL & REGULATORY FRAMEWORK LEGISLATIVE REFORM LAW ENFORCEMENT FINANCIAL MANAGEMENT SYSTEMS INTERNAL AUDIT STATE-OWNED ENTERPRISES EXTERNAL AUDITORS STRATEGIC COORDINATION MECHANISMS BUDGET IMPLEMENTATION FINANCIAL REPORTING STANDARDS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING AUDITING INSTITUTIONAL FRAMEWORK RISK ASSESSMENT RISK MANAGEMENT CAPACITY BUILDING REFORM POLICY |
| spellingShingle |
STATE FINANCE PUBLIC SECTOR MANAGEMENT FINANCIAL ADMINISTRATION BUDGET EXECUTION EXPENDITURE ANALYSIS RESOURCE ALLOCATION PROCESSES LEGAL & REGULATORY FRAMEWORK LEGISLATIVE REFORM LAW ENFORCEMENT FINANCIAL MANAGEMENT SYSTEMS INTERNAL AUDIT STATE-OWNED ENTERPRISES EXTERNAL AUDITORS STRATEGIC COORDINATION MECHANISMS BUDGET IMPLEMENTATION FINANCIAL REPORTING STANDARDS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING AUDITING INSTITUTIONAL FRAMEWORK RISK ASSESSMENT RISK MANAGEMENT CAPACITY BUILDING ACCOUNT ACCOUNTANTS ACCRUAL ACCOUNTING ADJUSTMENT LENDING ASSET MANAGEMENT AUDIT COMMITTEES AUDIT REPORTS AUDITED ACCOUNTS AUDITING AUDITORS AUDITS BANK ACCOUNTS BANK CREDIT BANK REPORTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PROCESS BUDGETING CASH FLOWS CASH MANAGEMENT CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEFICITS DEPOSITS DEVELOPMENT AUTHORITIES DEVOLUTION DISBURSEMENTS ELECTRICITY ENTERPRISE REFORM ESCROW ACCOUNTS EXTRA BUDGETARY FUNDS FINANCE STATISTICS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL DEFICITS FISCAL DISCIPLINE FISCAL REFORM FIXED ASSET GOVERNMENT ACCOUNTING GOVERNMENT FINANCE HOUSING INCOME INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INVENTORY INVESTMENT PROJECTS LEADERSHIP LEGAL FRAMEWORK LOCAL GOVERNMENT LOCAL GOVERNMENTS MANAGEMENT INFORMATION MANAGEMENT RESEARCH MANAGEMENT TRAINING MATCHING MISMANAGEMENT OPERATING EXPENSES PEER REVIEW PENALTIES PERFORMANCE MANAGEMENT PRIVATE SECTOR PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FUNDS PUBLIC RELATIONS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS RECURRENT COST REFORM POLICY REFORMS REGULATORY FRAMEWORK REVENUE COLLECTION ROADS SECRETS SINKING FUNDS SUBSIDIARIES TAX TAX REVENUE TECHNICAL ASSISTANCE TRANSPARENCY TRANSPORT TREASURY TREASURY OPERATIONS STATE FINANCE PUBLIC SECTOR MANAGEMENT FINANCIAL ADMINISTRATION BUDGET EXECUTION EXPENDITURE ANALYSIS RESOURCE ALLOCATION PROCESSES LEGAL & REGULATORY FRAMEWORK LEGISLATIVE REFORM LAW ENFORCEMENT FINANCIAL MANAGEMENT SYSTEMS INTERNAL AUDIT STATE-OWNED ENTERPRISES EXTERNAL AUDITORS STRATEGIC COORDINATION MECHANISMS BUDGET IMPLEMENTATION FINANCIAL REPORTING STANDARDS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING AUDITING INSTITUTIONAL FRAMEWORK RISK ASSESSMENT RISK MANAGEMENT CAPACITY BUILDING REFORM POLICY World Bank India, Uttar Pradesh : State Financial Accountability Assessment |
| geographic_facet |
South Asia India |
| description |
Uttar Pradesh (UP) is India's most
populous State, and one of the poorest. Serious fiscal
problems have emerged since the 1990s: the revenue deficit
has increased significantly over the years, as well as the
fiscal deficit, and, arrangements for accountability in the
public sector have been undermined. Procedures exist for
budgeting and monitoring the use of public resources, but
there is little incentive to follow them. The Comptroller
and Auditor General of India questions numerous departmental
actions each year, but there is no compulsion on the
executive branch to provide prompt answers, and to make
necessary changes. Some useful progress has been made in
implementing the financial management reform program over
the last three years, as follows: 1) Computerization of the
Treasuries in a network system has been completed at state
government level, enabling the Government to monitor cash
flows and prevent excess expenditures; 2) a Directorate of
Internal Audit has been established in the Department of
Finance to provide central leadership, and guidance in the
development of departmental audit; and, 3) measures are
being taken to establish better control over payrolls. The
report reviews the strengths and weaknesses in financial
management and accountability, to present a risk analysis
that highlights widespread irregularities, and lack of
prompt and predictable corrective action, meaning that the
overall level of fiduciary risk remains high. It suggests
there is significant scope for the Government of UP to
improve the efficiency, and effectiveness of public spending
through further consolidation of the budget, better matching
of accountability with responsibility, routine enforcement
of accountability, and greater transparency. This would be
fully consistent with the fiscal reform program, and would
have a direct impact on the GoUP's ability to provide
more, and better quality public services to the poor.
Recommendations suggest to a) depute one or more senior
officials in the Finance Department to oversee public
financial accountability reforms; b) review and update
Financial Handbooks, Treasury Rules and Budget Manuals; c)
develop and implement a Medium Term Expenditure framework in
major spending departments of GoUP; and, d) strengthen
accountability in Rural Local Bodies, in internal controls
in Development Authorities, in internal audit within GoUP,
in state government training institutions, and, build
capacities within the Finance Department. |
| format |
Economic & Sector Work :: Country Financial Accountability Assessment |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
India, Uttar Pradesh : State Financial Accountability Assessment |
| title_short |
India, Uttar Pradesh : State Financial Accountability Assessment |
| title_full |
India, Uttar Pradesh : State Financial Accountability Assessment |
| title_fullStr |
India, Uttar Pradesh : State Financial Accountability Assessment |
| title_full_unstemmed |
India, Uttar Pradesh : State Financial Accountability Assessment |
| title_sort |
india, uttar pradesh : state financial accountability assessment |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2004/08/5153288/india-uttar-pradesh-state-financial-accountability-assessment http://hdl.handle.net/10986/14570 |
| _version_ |
1764428702285824000 |
| spelling |
okr-10986-145702021-04-23T14:03:18Z India, Uttar Pradesh : State Financial Accountability Assessment World Bank STATE FINANCE PUBLIC SECTOR MANAGEMENT FINANCIAL ADMINISTRATION BUDGET EXECUTION EXPENDITURE ANALYSIS RESOURCE ALLOCATION PROCESSES LEGAL & REGULATORY FRAMEWORK LEGISLATIVE REFORM LAW ENFORCEMENT FINANCIAL MANAGEMENT SYSTEMS INTERNAL AUDIT STATE-OWNED ENTERPRISES EXTERNAL AUDITORS STRATEGIC COORDINATION MECHANISMS BUDGET IMPLEMENTATION FINANCIAL REPORTING STANDARDS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING AUDITING INSTITUTIONAL FRAMEWORK RISK ASSESSMENT RISK MANAGEMENT CAPACITY BUILDING ACCOUNT ACCOUNTANTS ACCRUAL ACCOUNTING ADJUSTMENT LENDING ASSET MANAGEMENT AUDIT COMMITTEES AUDIT REPORTS AUDITED ACCOUNTS AUDITING AUDITORS AUDITS BANK ACCOUNTS BANK CREDIT BANK REPORTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PROCESS BUDGETING CASH FLOWS CASH MANAGEMENT CIVIL SERVICE CONSOLIDATION DEBT DEBT MANAGEMENT DEFICITS DEPOSITS DEVELOPMENT AUTHORITIES DEVOLUTION DISBURSEMENTS ELECTRICITY ENTERPRISE REFORM ESCROW ACCOUNTS EXTRA BUDGETARY FUNDS FINANCE STATISTICS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL SUPPORT FINANCIAL TRANSACTIONS FISCAL DEFICITS FISCAL DISCIPLINE FISCAL REFORM FIXED ASSET GOVERNMENT ACCOUNTING GOVERNMENT FINANCE HOUSING INCOME INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INVENTORY INVESTMENT PROJECTS LEADERSHIP LEGAL FRAMEWORK LOCAL GOVERNMENT LOCAL GOVERNMENTS MANAGEMENT INFORMATION MANAGEMENT RESEARCH MANAGEMENT TRAINING MATCHING MISMANAGEMENT OPERATING EXPENSES PEER REVIEW PENALTIES PERFORMANCE MANAGEMENT PRIVATE SECTOR PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FUNDS PUBLIC RELATIONS PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SERVANTS PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS RECURRENT COST REFORM POLICY REFORMS REGULATORY FRAMEWORK REVENUE COLLECTION ROADS SECRETS SINKING FUNDS SUBSIDIARIES TAX TAX REVENUE TECHNICAL ASSISTANCE TRANSPARENCY TRANSPORT TREASURY TREASURY OPERATIONS STATE FINANCE PUBLIC SECTOR MANAGEMENT FINANCIAL ADMINISTRATION BUDGET EXECUTION EXPENDITURE ANALYSIS RESOURCE ALLOCATION PROCESSES LEGAL & REGULATORY FRAMEWORK LEGISLATIVE REFORM LAW ENFORCEMENT FINANCIAL MANAGEMENT SYSTEMS INTERNAL AUDIT STATE-OWNED ENTERPRISES EXTERNAL AUDITORS STRATEGIC COORDINATION MECHANISMS BUDGET IMPLEMENTATION FINANCIAL REPORTING STANDARDS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING AUDITING INSTITUTIONAL FRAMEWORK RISK ASSESSMENT RISK MANAGEMENT CAPACITY BUILDING REFORM POLICY Uttar Pradesh (UP) is India's most populous State, and one of the poorest. Serious fiscal problems have emerged since the 1990s: the revenue deficit has increased significantly over the years, as well as the fiscal deficit, and, arrangements for accountability in the public sector have been undermined. Procedures exist for budgeting and monitoring the use of public resources, but there is little incentive to follow them. The Comptroller and Auditor General of India questions numerous departmental actions each year, but there is no compulsion on the executive branch to provide prompt answers, and to make necessary changes. Some useful progress has been made in implementing the financial management reform program over the last three years, as follows: 1) Computerization of the Treasuries in a network system has been completed at state government level, enabling the Government to monitor cash flows and prevent excess expenditures; 2) a Directorate of Internal Audit has been established in the Department of Finance to provide central leadership, and guidance in the development of departmental audit; and, 3) measures are being taken to establish better control over payrolls. The report reviews the strengths and weaknesses in financial management and accountability, to present a risk analysis that highlights widespread irregularities, and lack of prompt and predictable corrective action, meaning that the overall level of fiduciary risk remains high. It suggests there is significant scope for the Government of UP to improve the efficiency, and effectiveness of public spending through further consolidation of the budget, better matching of accountability with responsibility, routine enforcement of accountability, and greater transparency. This would be fully consistent with the fiscal reform program, and would have a direct impact on the GoUP's ability to provide more, and better quality public services to the poor. Recommendations suggest to a) depute one or more senior officials in the Finance Department to oversee public financial accountability reforms; b) review and update Financial Handbooks, Treasury Rules and Budget Manuals; c) develop and implement a Medium Term Expenditure framework in major spending departments of GoUP; and, d) strengthen accountability in Rural Local Bodies, in internal controls in Development Authorities, in internal audit within GoUP, in state government training institutions, and, build capacities within the Finance Department. 2013-07-25T15:32:15Z 2013-07-25T15:32:15Z 2004-08-31 http://documents.worldbank.org/curated/en/2004/08/5153288/india-uttar-pradesh-state-financial-accountability-assessment http://hdl.handle.net/10986/14570 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work South Asia India |