India : Karnataka State Public Financial Management and Accountability Study

India : Karnataka State Public Financial Management and Accountability Study

Karnataka as embarked on a major fiscal and governance reform program that aims at restoring the state's financial health and improving the performance of the state's public sector. This study examines Karnataka's public financial ma...

Full description

Bibliographic Details
Main Author: World Bank
Format: Country Financial Accountability Assessment
Language:English
en_US
Published: Washington, DC 2013
Subjects:
ACCOUNTABILITY
FINANCIAL MANAGEMENT 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
INFORMATION DISCLOSURE
INFORMATION DISSEMINATION
FINANCIAL TRANSACTIONS
Online Access:http://documents.worldbank.org/curated/en/2004/04/4265598/india-karnataka-state-public-financial-management-accountability-study
http://hdl.handle.net/10986/14588
Description
Summary:Karnataka as embarked on a major fiscal and governance reform program that aims at restoring the state's financial health and improving the performance of the state's public sector. This study examines Karnataka's public financial management and accountability system (PFMA) light of this reform program. The study covers the following: budget development, execution and monitoring; fiscal transparency; accounting and financial reporting; and internal and external controls, including auditing and legislative oversight. The study does not focus on Karnataka's fiscal position or performance; it also does not cover issues relating to the quality of expenditure allocations; or the effectiveness, efficiency, and poverty focus of public spending per se. However the study does try to take into account the links between these issues and the PFMA system.

Similar Items