Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 2. Appendix

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTANT;    ACCOUNTING;    ACCOUNTING STANDARDS;    APPROPRIATIONS;   

RP-ID  :  89023

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The main report comprises thefollowing chapters: executive summary provides the overallview of the reform action plan. Chapter one outlines thebackground, scope and methodology for the study; chapter twooutlines the overview of the state finances; chapter threedescribe the accomplishments made against the 2004 agreedPFMA action plan; chapter four provides an overview of theanalysis, gaps and recommendations made in the study;chapter five describes the way forward for implementation ofthe action plan; annex one: PFM reform action plan - 2014contains a thematic-wise plan outlining the actions to betaken, the responsible department for the actions, and theexpected timeframe for completing the actions. The detailedanalysis of the issues and the logic for the action plan areprovided in the respective sections of the appendix; annextwo: 2004 PFMA action plan, outlines the current status ofaction taken on 2004 PFMA action plan: this contains theaction plan as proposed in the 2004 report, updated with thecurrent status of actions in the identified areas. In casewhere the actions have been taken and completed by theGovernment of Karnataka, the impact has been documented. Theappendix comprises the following sections: section one:theme one: strengthening PFM legal and institutionalframework; section two: theme two: enhancingcomprehensiveness and credibility of the budget; sectionthree: theme three: strengthening accounting, reporting,controls, and transparency; section four: theme four:improving fiscal assets and liability management system;section five: theme five: strengthening audit andlegislative oversight; section six: theme six: improving PFMin local self-governments; section seven:theme six:improving PFM in public sector undertakings (state owned);each section describes the various areas of public financialmanagement in the Government of Karnataka grouped intothematic reform areas. Each reform area has a discussion ofthe background, the reform actions proposed in the 2004 PFMAaction plan, the progress of reforms over the last decade,the issues presently identified, and the rationale for thereform actions proposed; and section eight: 2014 actionplan: this section describes the action plan with next stepsto be followed under each activity of the action plan.