India : Rajasthan, State Financial Accountability Assessment

The primary purpose of this study is to support the reform efforts of the Government of Rajasthan through identifying specific opportunities for more effective financial management and control over public resources. The study was undertaken based on consultations with the Principal Secretary Finance Department and in conjunction with the economic analysis undertaken by the World Bank in Fiscal Year 2005 and the state's center for good governance. The study ranges over the different components of public financial management and accountability (PFMA) including budget preparation, approval and execution, internal control including internal audit, Government accounts and financial reporting, and external audit and legislative scrutiny. The study also covers the public access/right to financial information as an instrument of promoting transparency in and accountability of administration and gives recommendations.

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Bibliographic Details
Main Author: World Bank
Language:English
en_US
Published: Washington, DC 2005-11
Subjects:ACCESS TO INFORMATION, ACCOUNTABILITY SYSTEM, ACCOUNTANT GENERAL, ACCOUNTING STANDARDS, ACCOUNTING SYSTEM, ACCRUAL ACCOUNTING, ADMINISTRATIVE REFORM, ALLOCATING PUBLIC RESOURCES, ANNUAL ACCOUNTS, ANNUAL BUDGET, ANNUAL REPORTS, APPROPRIATION, APPROPRIATIONS, ATTRIBUTES, AUDIT SYSTEM, AUDITOR GENERAL, AUDITORS, BALANCE SHEETS, BENEFICIARIES, BORROWING, BUDGET APPROVALS, BUDGET DOCUMENTS, BUDGET ESTIMATES, BUDGET EXECUTION, BUDGET IMPLEMENTATION, BUDGET MANAGEMENT, BUDGET PREPARATION, BUDGET PROPOSAL, BUDGET SUBMISSION, BUDGET SYSTEM, BUDGET TARGETS, BUDGETARY PROCESS, BUDGETARY TARGETS, CAPACITY BUILDING, CAPITAL EXPENDITURE, CAPITAL PROJECTS, CASH ACCOUNTING, CASH BASIS, CASH MANAGEMENT, CASH PAYMENTS, CENTRAL GOVERNMENT, COMPONENTS, COMPUTERIZATION, COMPUTERS, DEMOCRATIC GOVERNMENTS, DIAGNOSTIC WORK, ECONOMIC ANALYSIS, ELECTRICITY, EXPENDITURE, EXPENDITURE MANAGEMENT SYSTEM, EXTERNAL AUDIT, EXTERNAL AUDITORS, EXTERNAL AUDITS, FIDUCIARY OBLIGATIONS, FIDUCIARY RISK, FINANCE MINISTER, FINANCIAL ACCOUNTABILITY, FINANCIAL ANALYSIS, FINANCIAL CONTROL, FINANCIAL CONTROLS, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT SYSTEM, FINANCIAL REPORTING, FINANCIAL REPORTS, FINANCIAL STATEMENTS, FINANCIAL TRANSACTIONS, FISCAL ACTIVITIES, FISCAL ADJUSTMENT, FISCAL DEFICIT, FISCAL PROGRAM, FISCAL RESPONSIBILITY, FISCAL RISK, FISCAL TARGETS, FISCAL TRANSPARENCY, GOVERNMENT ACCOUNTING, GOVERNMENT ACCOUNTS, GOVERNMENT GUARANTEE, GOVERNMENT POLICIES, GOVERNMENT POLICY, GOVERNMENT REVENUES, HARD BUDGET CONSTRAINTS, HARDWARE, INSTITUTIONAL REFORMS, INTERNAL AUDIT, INTERNAL AUDIT SYSTEM, INTERNAL AUDIT UNITS, INTERNAL CONTROL, INTERNAL CONTROL SYSTEM, INTERNAL CONTROLS, LEGISLATIVE SCRUTINY, LOCAL GOVERNMENT, LOCAL LEVEL, OPERATIONAL PERFORMANCE, PENSION LIABILITIES, PERFORMANCE AUDITS, PERFORMANCE BUDGETING, PERFORMANCE INDICATORS, PERFORMANCE MANAGEMENT, PERFORMANCE ORIENTATION, PERFORMANCE REPORTS, PROGRAM PERFORMANCE, PROGRAMS, PROVISIONS, PUBLIC, PUBLIC ACCESS, PUBLIC ACCOUNT, PUBLIC ACCOUNTABILITY, PUBLIC ACCOUNTS, PUBLIC ACCOUNTS COMMITTEE, PUBLIC ADMINISTRATION, PUBLIC DEBT, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC EXPENDITURE MANAGEMENT SYSTEM, PUBLIC EXPENDITURE SYSTEM, PUBLIC FINANCIAL ACCOUNTABILITY, PUBLIC FINANCIAL MANAGEMENT, PUBLIC SECTOR, PUBLIC WORKS, REFORM EFFORTS, REVENUE ADMINISTRATION, SALES TAX, SERVICE DELIVERY, SOCIAL EXPENDITURES, STATE GOVERNMENT, STATE TREASURY, SUPREME AUDIT INSTITUTION, SUPREME AUDIT INSTITUTIONS, TAX COLLECTIONS, TAX EXPENDITURE, TAX EXPENDITURES, TAX REVENUES, TRANSPARENCY,
Online Access:http://documents.worldbank.org/curated/en/2005/11/7607287/india-rajasthan-state-financial-accountability-assessment
https://hdl.handle.net/10986/8712
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Summary:The primary purpose of this study is to support the reform efforts of the Government of Rajasthan through identifying specific opportunities for more effective financial management and control over public resources. The study was undertaken based on consultations with the Principal Secretary Finance Department and in conjunction with the economic analysis undertaken by the World Bank in Fiscal Year 2005 and the state's center for good governance. The study ranges over the different components of public financial management and accountability (PFMA) including budget preparation, approval and execution, internal control including internal audit, Government accounts and financial reporting, and external audit and legislative scrutiny. The study also covers the public access/right to financial information as an instrument of promoting transparency in and accountability of administration and gives recommendations.