Financial Acountability in Nepal : A Country Assessment

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dc.creatorWorld Bank
dc.date2013-08-07T19:33:13Z
dc.date2013-08-07T19:33:13Z
dc.date2003-01
dc.date.accessioned2026-07-01T01:31:22Z
dc.descriptionThis document assesses the quality of financial accountability and transparency in Nepal and makes recommendations for improvement. The financial accountability assessment is a joint exercise of His Majesty's Government of Nepal (HMGN) and the World Bank, with strong participation by donor partners as well as private agencies, non-government agencies, private sector, oversight agencies, and donor partners. the review concludes that the lack of compliance and poor implementation of the regulations is the single most important problem that affects public sector financial accountability in Nepal. With respect to public funds, the report reviews the Government's budgeting, financial planning, cash flow management, accounting and financial reporting, at the central and local government level. It also reviews the standards and practices of the external oversight agencies--the Office of the Auditor General, the Public Accounts Committee, the Commission for the Investigation of Abuse of Authority, the Judicial Council, and the Transparency Internal of Nepal. It assesses what it would take to qualify the country for programmatic lending or budgetary support in replacement of individual project lending. With respect to the private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the Chartered Accountants of Nepal, the demand for, and the supply and training of accountants and auditors. It also examines the accountability in the financial ector that includes banks, finance companies, insurance companies, and cooperative societies and unions. The report also assesses the framework for corporate governance and reviews the activities of the Registrar of Companies, the Securities Exchange Board, and the Stock Exchange. With respect to nongovernmental sector, it examines the financial accountability aspect of nongovernmental organizations.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2003/01/2191885/financial-acountability-nepal-country-assessment
dc.identifierISBN 0-8213-5441-8
dc.identifierhttps://hdl.handle.net/10986/14864
dc.identifier10.1596/14864
dc.identifier.urihttp://hdl.handle.net/123456789/418878
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC
dc.relationA World Bank Country Study;
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectCOUNTRY ASSISTANCE STRATEGY
dc.subjectGOVERNMENT BUDGETING
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectFINANCIAL PLANNING
dc.subjectCASH FLOW
dc.subjectLEGAL FRAMEWORK
dc.subjectLOCAL GOVERNMENT
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectRECORDS MANAGEMENT
dc.subjectPROCUREMENT
dc.subjectDEBT MANAGEMENT
dc.subjectEXTERNAL AUDITORS
dc.subjectACCOUNTING STANDARDS
dc.subjectCORPORATE GOVERNANCE
dc.subjectNONGOVERNMENTAL ORGANIZATIONS
dc.subjectAUDITING STANDARDS
dc.subjectMONITORING OF STATE FINANCES ACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectADB
dc.subjectANNUAL REPORT
dc.subjectATTITUDINAL CHANGE
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectBOOKKEEPING
dc.subjectBUDGET IMPLEMENTATION
dc.subjectBUDGETARY SUPPORT
dc.subjectBUDGETING
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCOMPETITIVE BIDDING
dc.subjectCONFEDERATION
dc.subjectCONSTITUTION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORRUPTION
dc.subjectCOUNCILS
dc.subjectDEBT
dc.subjectDECISION MAKING
dc.subjectDECISION-MAKING
dc.subjectDECISION-MAKING PROCESSES
dc.subjectDIRECT COSTS
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ACCOUNTING STANDARDS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PLANNING
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL STATISTICS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFISCAL
dc.subjectFISCAL YEAR
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT AGENCIES
dc.subjectGOVERNMENT LEVEL
dc.subjectGOVERNMENTAL ORGANIZATION
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCE DEVELOPMENT
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSURANCE
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERVENTION
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL REFORM
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLOCAL BODIES
dc.subjectLOCAL GOVERNMENT
dc.subjectMANAGERS
dc.subjectMEDIA
dc.subjectMINISTRY OF FINANCE
dc.subjectNATIONAL PLANNING
dc.subjectNATIONS
dc.subjectPENALTIES
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVICE
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY OF WORK
dc.subjectREGULATORY FRAMEWORK
dc.subjectREPRESENTATIVES
dc.subjectRETIREMENT
dc.subjectREVENUE ADMINISTRATION
dc.subjectSOCIAL WELFARE
dc.subjectSTATE FUNDS
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANSPARENCY
dc.titleFinancial Acountability in Nepal : A Country Assessment

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