India - Himachal Pradesh Public Financial Management Accountability Assessment

The objective of this indicator-led analysis is to provide an integrated assessment of the Public Financial Management (PFM) system of the Government of Himachal Pradesh (GoHP). The analysis draws on the International Monetary Fund fiscal transpare...

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Bibliographic Details
Main Author:	World Bank
Format:	Integrated Fiduciary Assessment
Language:	English
Published:	World Bank 2012
Subjects:	ABSOLUTE AMOUNT ACCESS TO INFORMATION ACCESS TO SERVICES ACCOUNTANT ACCOUNTING ACCOUNTING STANDARDS ACCRUAL ACCOUNTING ADMINISTRATIVE REFORMS ADMINISTRATIVE SUPPORT AGGREGATE FISCAL DISCIPLINE APPROPRIATIONS ARREARS AUDITED FINANCIAL STATEMENTS AUDITS BANK ACCOUNTS BANK LENDING BEST PRACTICE BOOKLET BORROWING BUDGET EXECUTION BUDGET FORMULATION BUDGET IMPLICATIONS BUDGET MANAGEMENT BUDGET PROCESS BUDGETARY ALLOCATION BUDGETARY IMPACT BUDGETING CALCULATION CAPITAL OUTLAY CASH BALANCES CENTRAL TAXES CHECKS CHILD MORTALITY RATES CONSUMER CONSUMER EXPENDITURE CONTINGENCY CONTINGENT LIABILITIES CONTRACT AWARDS CONTRIBUTION CONTRIBUTIONS CREDIBILITY CREDIT PROGRAM CREDIT SYSTEM CREDITOR DEBT DEBT OBLIGATIONS DEBT SERVICE DEBT SERVICE PAYMENTS DEBT SERVICING DEBT STOCK DEBT SUSTAINABILITY DEFAULTS DEFICIT FINANCING DEFICITS DELIVERY COSTS DEPENDENT DEPRECIATION DEVELOPMENT ASSISTANCE DISBURSEMENT DIVERSIFICATION ECONOMIC ASSUMPTIONS ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC SITUATION ECONOMIC SUCCESS ELECTRICITY EMPLOYEE ENROLLMENT EQUITY INVESTMENT EXCHANGE RATE EXPENDITURE EXPENDITURES FAMILY HEALTH FINANCES FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SPECIALIST FINANCIAL POSITION FINANCIAL STATEMENTS FINANCING REQUIREMENT FISCAL DEFICIT FISCAL DISCIPLINE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL PLANS FISCAL POLICY FISCAL POSITION FISCAL POSITIONS FISCAL REPORTING FISCAL RESPONSIBILITY FISCAL SURPLUS FISCAL TRANSPARENCY FIXED BUDGET GENDER GENDER EQUALITY GENDER GAPS GOVERNANCE STRUCTURE GOVERNMENT BUDGETS GOVERNMENT FUNDING GOVERNMENT POLICIES GROWTH PLAN HOUSEHOLDS HOUSING HUMAN DEVELOPMENT INCOME INFLATION INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSTRUMENT INTEREST EXPENDITURE INTEREST EXPENDITURES INTERNAL AUDIT INTERNATIONAL STANDARDS INVESTMENT HORIZON INVESTMENT PROPOSALS JURISDICTION KEY CHALLENGE LENDERS LIABILITY LIQUIDATION LOAN LOCAL GOVERNMENT LONG-TERM LIABILITIES LUMP SUM MANDATES MONETARY FUND MUNICIPALITIES PENALTIES PENSION PENSIONS PERFORMANCE MEASUREMENT PREPAYMENT PRIMARY EDUCATION PRIVATE SECTOR PROCUREMENT PROCUREMENT PROCEDURES PROVISIONING PROVISIONS PUBLIC PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FUNDS PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC WORKS QUESTIONNAIRE RECEIPT RECEIPTS RECURRENT EXPENDITURE RECURRENT EXPENDITURES REFORM PROGRAMS RESERVE RESERVE BANK RESOURCE ALLOCATION RESPONSIBILITIES RESTORATION RETIRED RETIREMENT RETIREMENT BENEFITS REVENUE COLLECTION RISK ASSESSMENT RISK ASSESSMENT PROCESS SALARIES SALARY SALE SENIOR SOCIAL JUSTICE SOCIAL SECURITY SOCIAL SERVICES STAKEHOLDERS STATE OWNED ENTERPRISES SWAPS TAX TAX ASSESSMENT TAX COLLECTIONS TAX EXEMPTIONS TAX REVENUES TAXATION TRANCHES TRANSPARENCY TRANSPARENCY CODE TREASURIES TREASURY TREASURY BILLS UNION UNPAID BILLS URBAN DEVELOPMENT VALUABLE VILLAGE WAGE
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090703015158 http://hdl.handle.net/10986/3060

Description
Summary:	The objective of this indicator-led analysis is to provide an integrated assessment of the Public Financial Management (PFM) system of the Government of Himachal Pradesh (GoHP). The analysis draws on the International Monetary Fund fiscal transparency code and other international standards. The analysis proposes to measure and benchmark PFM performance of the state across a wide range of developments over time. The findings are expected to contribute towards strengthening and implementation of the state's PFM reform strategy and in defining priorities and may serve as a baseline against which progress on PFM performance can be measured over time. The thirty-one indicators for the state's PFM system focus on the basic qualities of a PFM system, linking to existing good international practices. Assessments are classified as A (excellent), B (good), C (opportunities for some improvement), and D (in need of improvement in some areas). The indicators cover: 1) the results of the PFM system in terms of actual expenditures and revenues by comparing them to the original approved budget, as well as the level of and changes in expenditure arrears; 2) transparency and comprehensiveness of the PFM system; 3) the performance of the key systems, processes and institutions in the budget cycle; and 4) the elements of donor practices which impact the performance of the PFM system.

India - Himachal Pradesh Public Financial Management Accountability Assessment

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