India : Synthesis Study of Public Financial Management and Accountability in Urban Local Bodies

This study assesses the current state of Public Financial Management and Accountability (PFMA) systems in Indian urban local bodies. It identifies, analyzes, and documents good practices, focusing on their existing context, success factors, and rep...

Full description

Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTABILITY ACCOUNTABILITY SYSTEMS ACCOUNTING ACCOUNTING SYSTEM ACCRUAL ACCOUNTING ACCRUAL ACCOUNTING SYSTEM ACCRUAL BASIS ADMINISTRATIVE SYSTEMS ANNUAL BUDGET ANNUAL BUDGETS ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORTS ASSET INVENTORY ASSET MANAGEMENT AUDIT SYSTEM AUDITOR GENERAL AUDITOR-GENERAL AUDITORS AUTHORITY AUTHORIZATION BASIC SERVICES BOND BOND ISSUES BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET DEVELOPMENT BUDGET DOCUMENTS BUDGET EXECUTION BUDGET FORECASTING BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET MANAGEMENT BUDGET PLANNING BUDGET PREPARATION BUDGET REFORMS BUDGET SYSTEMS BUDGETARY ALLOCATIONS BUDGETARY CONTROL BUDGETARY PERFORMANCE BUDGETARY SYSTEMS BUDGETING PROCESS BUREAUCRACY CAPACITY BUILDING CAPACITY CONSTRAINTS CAPITAL EXPENDITURE CAPITAL EXPENSES CAPITAL INVESTMENT CASH BALANCES CASH BASIS CASH FLOW CASH MANAGEMENT CASH REVENUES CENTRAL GOVERNMENT CHART OF ACCOUNTS CITIZEN PARTICIPATION CITIZENS COMMUNITY PARTICIPATION CONFLICTS OF INTEREST CONSTITUTION CONTRIBUTION CORPORATE GOVERNANCE COUNCILS CREDIT RATINGS DATA COLLECTION DEBT DEBT MANAGEMENT DEBT SERVICING DECENTRALIZATION DECISION MAKERS DECISION MAKING DELIVERY OF SERVICES DEVELOPMENT BANK DISCLOSURE DISCLOSURE OF INFORMATION DONOR AGENCIES ELECTED REPRESENTATIVES ENACTMENT ESTIMATES OF REVENUE EXECUTION EXPENDITURE CONTROL EXPENDITURE CONTROLS EXPENDITURE TRACKING EXPENDITURES EXTERNAL AUDIT FINANCES FINANCIAL ACCOUNTABILITY FINANCIAL ASSISTANCE FINANCIAL CONTROL FINANCIAL DISCIPLINE FINANCIAL INFORMATION FINANCIAL INFORMATION SYSTEM FINANCIAL INSTITUTIONS FINANCIAL LIMITS FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL MANAGEMENT SYSTEMS FINANCIAL PERFORMANCE FINANCIAL PERIOD FINANCIAL POSITION FINANCIAL REPORTS FINANCIAL RESULTS FINANCIAL STATEMENTS FINANCIAL STATUS FINANCIAL SYSTEMS FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL TRANSPARENCY FUND MANAGEMENT GOVERNMENT ACCOUNTING GOVERNMENT BONDS GOVERNMENT FINANCE GROSS DOMESTIC PRODUCT HEALTH PROGRAMS HUMAN RESOURCE INFRASTRUCTURE DEVELOPMENT INSTITUTIONALIZATION INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROLS INTERNAL TRANSACTIONS LACK OF ACCOUNTABILITY LEGAL FRAMEWORK LEGISLATION LEGISLATIVE ACTS LEGISLATIVE ENVIRONMENT LEGISLATIVE FRAMEWORK LEGISLATIVE REFORM LEGISLATURE LEVELS OF GOVERNMENT LIABILITY MANAGEMENT LOCAL BODIES LOCAL GOVERNMENT LOCAL GOVERNMENTS MAINTENANCE OF INFRASTRUCTURE MANAGEMENT RESPONSIBILITIES MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORK MUNICIPALITIES MUNICIPALITY NATIONS OUTCOME BUDGETING OUTPUT BUDGETING OVERSIGHT FUNCTION OVERSIGHT MECHANISMS PARASTATALS PERFORMANCE AUDIT PERFORMANCE AUDITS PERFORMANCE INDICATORS PERFORMANCE ISSUES PERFORMANCE MEASUREMENT PERFORMANCE MONITORING PERFORMANCE REPORTING PERFORMANCE REPORTS POVERTY ALLEVIATION POVERTY REDUCTION PRIVATE FIRMS PROCUREMENT SYSTEMS PROGRAMS PROVISION OF WATER PUBLIC ACCOUNTABILITY PUBLIC DEMAND PUBLIC DISCLOSURE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC HEALTH PUBLIC INFORMATION PUBLIC MONEY PUBLIC POLICY PUBLIC PROCUREMENT PUBLIC PROCUREMENT ACT PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SPENDING PUBLIC SPENDING INFORMATION PURCHASES RATIONALIZATION RESERVE BANK RESOURCE ALLOCATION SANITATION SAVINGS SERVICE DELIVERY SERVICE LEVELS SOCIAL BENEFIT SOCIAL SERVICE STAKEHOLDERS STATE FINANCE STATE FUNDS STATE GOVERNMENT STATE GOVERNMENTS TAX COLLECTION TAX REVENUES TRANSPARENCY TRANSPARENCY LAW TRANSPARENT MANAGEMENT TREASURY MANAGEMENT TREASURY SYSTEMS URBAN SERVICES
Online Access:	http://documents.worldbank.org/curated/en/2007/03/8945624/india-synthesis-study-public-financial-management-accountability-urban-local-bodies http://hdl.handle.net/10986/7666

Description
Summary:	This study assesses the current state of Public Financial Management and Accountability (PFMA) systems in Indian urban local bodies. It identifies, analyzes, and documents good practices, focusing on their existing context, success factors, and replicability. It is important to mention that urban governance in India is a state subject and there are vast differences in the levels of reform that have achieved in different states. For the purpose of comparison, this study has developed good practice benchmarks in each PFMA area and used those to compare practices across Urban Local body (ULB)s. The study analyzes linkages between the legislative, budgeting, implementation, reporting, and oversight process in urban local bodies. Benchmarks and indicators have been developed for each strategic area. Analysis of policy, practice, and progress in each strategic area has also been conducted. This study synthesizes existing literature on PFMA in urban local bodies, identifies key PFMA areas where focused attention was required, and suggests ways forward. The main objectives are: 1) To describe the current PFMA environment in urban local bodies in India and identify replicable good practices; 2) To use the Public Expenditure and Financial Accountability (PEFA) benchmarks in developing good practice in each PFMA activity and to develop indicators for assessing PFMA in Indian urban local bodies; 3) To identify challenges and suggest priorities for improving the PFMA environment in Indian urban local bodies so as to feed into Jawaharlal Nehru National Urban Renewal Mission (JNNURM). This study does not focus on the financial performance or on quality of expenditure in terms of specific aspects of efficiency or effectiveness of spending by urban local bodies. It does not cover intergovernmental relations either in any level of detail except to the extent that such relations impact PFMA performance. It is important to mention that this study does not attempt to develop a scoring system for indicators and therefore does not rate relative performance among urban local bodies. It does however suggest as a key recommendation that states could adopt a scoring system or a "PFMA Report Card" for the urban local bodies as a means of comparison of PFMA performance to build a demand for better governed ULBs.

India : Synthesis Study of Public Financial Management and Accountability in Urban Local Bodies

Similar Items