India : Karnataka State Public Financial Management and Accountability Study
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Washington, DC
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Descripción
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.
Palabras clave
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