Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report
The main report comprises the following chapters: executive summary provides the overall view of the reform action plan. Chapter one outlines the background, scope and methodology for the study; chapter two outlines the overview of the state financ...
| Main Author: | |
|---|---|
| Format: | Publications & Research |
| Language: | English en_US |
| Published: |
Washington, DC
2014
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2014/05/19761940/government-karnataka-public-financial-management-reform-action-plan-2014-vol-1-2-main-report http://hdl.handle.net/10986/20036 |
| id |
okr-10986-20036 |
|---|---|
| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY MECHANISM ACCOUNTANT ACCOUNTING ACCOUNTING SYSTEM ACCOUNTING TREATMENT ACCRUAL ACCOUNTING ACCRUAL ACCOUNTING SYSTEM ACCRUAL BASIS AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION APPROPRIATIONS ARREARS ASSET LIABILITY MANAGEMENT ASSET PORTFOLIO ASSET-LIABILITY MANAGEMENT AUDIT FINDINGS AUDIT SYSTEM AUDITING AUDITORS AUDITS BANK ACCOUNTS BANKS BENEFICIARIES BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CIRCULARS BUDGET CONTROL BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEVELOPMENT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ENVELOPE BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET OUTTURN BUDGET OUTTURNS BUDGET PASSAGE BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSALS BUDGET REQUIREMENTS BUDGETARY EXPENDITURE BUDGETARY PROCESSES BUDGETING BUDGETING PROCESS CAPACITY BUILDING CAPACITY CONSTRAINTS CAPACITY ENHANCEMENTS CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL SPENDING CASH FLOW CASH MANAGEMENT CASH PLANNING CASH RATIONING CENTRAL GOVERNMENT CHART OF ACCOUNTS CHECKS CONTINGENT LIABILITIES CORPORATE GOVERNANCE CREDIT SYSTEM DATA COLLECTION DEBT MANAGEMENT DEBT SERVICING DECISION-MAKING DECISION-MAKING PROCESS DEPOSIT DEPOSIT ACCOUNTS DISBURSEMENTS DISCLOSURE GUIDELINES DONOR AGENCIES EFFECTIVENESS OF SERVICE DELIVERY EXPENDITURE EXPENDITURE COMMITMENTS EXPENDITURE DATA EXPENDITURE MANAGEMENT EXPENDITURE REQUIREMENTS EXPENDITURES EXTERNAL AUDIT FIDUCIARY RESPONSIBILITIES FINANCE STAFF FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL STATEMENTS FISCAL CONSOLIDATION FISCAL CONSTRAINTS FISCAL DEFICIT FISCAL DEFICITS FISCAL DISCIPLINE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL POLICY FISCAL POLICY FRAMEWORK FISCAL POSITION FISCAL REFORMS FISCAL RISKS FISCAL RULES FISCAL SUSTAINABILITY FISCAL TARGETS FISCAL TRANSPARENCY GOVERNMENT FINANCES GOVERNMENT GUARANTEE GOVERNMENT SPENDING GROSS PUBLIC DEBT HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INDEPENDENT AUDITOR INFORMATION SYSTEMS INSTRUMENT INTEREST COSTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROLS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE REVIEW OF BUDGET EXECUTION LEGISLATIVE SCRUTINY LETTER OF CREDIT LIABILITY LIABILITY MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL SELF GOVERNMENTS MANDATES MEDIUM-TERM EXPENDITURE MEDIUM-TERM FISCAL PLAN MIGRATION MISAPPROPRIATION MODEL CODE NATURAL DISASTERS ORGANIZATIONAL STRUCTURE OWN SOURCE REVENUE PAYMENT SYSTEM PAYMENT SYSTEMS PENSION PENSIONS PERFORMANCE ORIENTATION PERIODIC REVIEW PORTFOLIO PROCUREMENT FUNCTION PRUDENT FISCAL MANAGEMENT PUBLIC ACCOUNT PUBLIC ACCOUNTS PUBLIC COMPANIES PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDING PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT SPENDING PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC WORKS REFORM ACTIONS REFORM AGENDA REFORM OBJECTIVES REFORM PROCESS REFORM STRATEGY REPAYMENT RESERVE RESERVE FUNDS RESOURCE MANAGEMENT RETURNS REVENUE EXPENDITURES REVENUE FORECASTING SAVINGS SERVICE DELIVERY STATE BUDGET STATE GOVERNMENT STATE TREASURY STOCKS SUPREME AUDIT INSTITUTION TAX TAX REVENUE TAX REVENUES TAX STRUCTURE TECHNICAL ASSISTANCE TIMELY PAYMENT TOTAL EXPENDITURE TRANSACTION TRANSPARENCY TREASURIES TREASURY BILL TREASURY FUNCTION TREASURY MANAGEMENT TREASURY SYSTEM TREASURY SYSTEMS URBAN DEVELOPMENT |
| spellingShingle |
ACCOUNTABILITY ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY MECHANISM ACCOUNTANT ACCOUNTING ACCOUNTING SYSTEM ACCOUNTING TREATMENT ACCRUAL ACCOUNTING ACCRUAL ACCOUNTING SYSTEM ACCRUAL BASIS AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION APPROPRIATIONS ARREARS ASSET LIABILITY MANAGEMENT ASSET PORTFOLIO ASSET-LIABILITY MANAGEMENT AUDIT FINDINGS AUDIT SYSTEM AUDITING AUDITORS AUDITS BANK ACCOUNTS BANKS BENEFICIARIES BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CIRCULARS BUDGET CONTROL BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEVELOPMENT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ENVELOPE BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET OUTTURN BUDGET OUTTURNS BUDGET PASSAGE BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSALS BUDGET REQUIREMENTS BUDGETARY EXPENDITURE BUDGETARY PROCESSES BUDGETING BUDGETING PROCESS CAPACITY BUILDING CAPACITY CONSTRAINTS CAPACITY ENHANCEMENTS CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL SPENDING CASH FLOW CASH MANAGEMENT CASH PLANNING CASH RATIONING CENTRAL GOVERNMENT CHART OF ACCOUNTS CHECKS CONTINGENT LIABILITIES CORPORATE GOVERNANCE CREDIT SYSTEM DATA COLLECTION DEBT MANAGEMENT DEBT SERVICING DECISION-MAKING DECISION-MAKING PROCESS DEPOSIT DEPOSIT ACCOUNTS DISBURSEMENTS DISCLOSURE GUIDELINES DONOR AGENCIES EFFECTIVENESS OF SERVICE DELIVERY EXPENDITURE EXPENDITURE COMMITMENTS EXPENDITURE DATA EXPENDITURE MANAGEMENT EXPENDITURE REQUIREMENTS EXPENDITURES EXTERNAL AUDIT FIDUCIARY RESPONSIBILITIES FINANCE STAFF FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL STATEMENTS FISCAL CONSOLIDATION FISCAL CONSTRAINTS FISCAL DEFICIT FISCAL DEFICITS FISCAL DISCIPLINE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL POLICY FISCAL POLICY FRAMEWORK FISCAL POSITION FISCAL REFORMS FISCAL RISKS FISCAL RULES FISCAL SUSTAINABILITY FISCAL TARGETS FISCAL TRANSPARENCY GOVERNMENT FINANCES GOVERNMENT GUARANTEE GOVERNMENT SPENDING GROSS PUBLIC DEBT HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INDEPENDENT AUDITOR INFORMATION SYSTEMS INSTRUMENT INTEREST COSTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROLS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE REVIEW OF BUDGET EXECUTION LEGISLATIVE SCRUTINY LETTER OF CREDIT LIABILITY LIABILITY MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL SELF GOVERNMENTS MANDATES MEDIUM-TERM EXPENDITURE MEDIUM-TERM FISCAL PLAN MIGRATION MISAPPROPRIATION MODEL CODE NATURAL DISASTERS ORGANIZATIONAL STRUCTURE OWN SOURCE REVENUE PAYMENT SYSTEM PAYMENT SYSTEMS PENSION PENSIONS PERFORMANCE ORIENTATION PERIODIC REVIEW PORTFOLIO PROCUREMENT FUNCTION PRUDENT FISCAL MANAGEMENT PUBLIC ACCOUNT PUBLIC ACCOUNTS PUBLIC COMPANIES PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDING PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT SPENDING PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC WORKS REFORM ACTIONS REFORM AGENDA REFORM OBJECTIVES REFORM PROCESS REFORM STRATEGY REPAYMENT RESERVE RESERVE FUNDS RESOURCE MANAGEMENT RETURNS REVENUE EXPENDITURES REVENUE FORECASTING SAVINGS SERVICE DELIVERY STATE BUDGET STATE GOVERNMENT STATE TREASURY STOCKS SUPREME AUDIT INSTITUTION TAX TAX REVENUE TAX REVENUES TAX STRUCTURE TECHNICAL ASSISTANCE TIMELY PAYMENT TOTAL EXPENDITURE TRANSACTION TRANSPARENCY TREASURIES TREASURY BILL TREASURY FUNCTION TREASURY MANAGEMENT TREASURY SYSTEM TREASURY SYSTEMS URBAN DEVELOPMENT World Bank Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report |
| geographic_facet |
South Asia India |
| description |
The main report comprises the
following chapters: executive summary provides the overall
view of the reform action plan. Chapter one outlines the
background, scope and methodology for the study; chapter two
outlines the overview of the state finances; chapter three
describe the accomplishments made against the 2004 agreed
PFMA action plan; chapter four provides an overview of the
analysis, gaps and recommendations made in the study;
chapter five describes the way forward for implementation of
the action plan; annex one: PFM reform action plan - 2014
contains a thematic-wise plan outlining the actions to be
taken, the responsible department for the actions, and the
expected timeframe for completing the actions. The detailed
analysis of the issues and the logic for the action plan are
provided in the respective sections of the appendix; annex
two: 2004 PFMA action plan, outlines the current status of
action taken on 2004 PFMA action plan: this contains the
action plan as proposed in the 2004 report, updated with the
current status of actions in the identified areas. In case
where the actions have been taken and completed by the
Government of Karnataka, the impact has been documented. The
appendix comprises the following sections: section one:
theme one: strengthening PFM legal and institutional
framework; section two: theme two: enhancing
comprehensiveness and credibility of the budget; section
three: 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 and
legislative oversight; section six: theme six: improving PFM
in local self-governments; section seven: theme six:
improving PFM in public sector undertakings (state owned);
each section describes the various areas of public financial
management in the Government of Karnataka grouped into
thematic reform areas. Each reform area has a discussion of
the background, the reform actions proposed in the 2004 PFMA
action plan, the progress of reforms over the last decade,
the issues presently identified, and the rationale for the
reform actions proposed; and section eight: 2014 action
plan: this section describes the action plan with next steps
to be followed under each activity of the action plan. |
| format |
Publications & Research |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report |
| title_short |
Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report |
| title_full |
Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report |
| title_fullStr |
Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report |
| title_full_unstemmed |
Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report |
| title_sort |
government of karnataka public financial management reform action plan, 2014, volume 1. main report |
| publisher |
Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2014/05/19761940/government-karnataka-public-financial-management-reform-action-plan-2014-vol-1-2-main-report http://hdl.handle.net/10986/20036 |
| _version_ |
1764444207038070784 |
| spelling |
okr-10986-200362021-04-23T14:03:52Z Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 1. Main Report World Bank ACCOUNTABILITY ACCOUNTABILITY FRAMEWORK ACCOUNTABILITY MECHANISM ACCOUNTANT ACCOUNTING ACCOUNTING SYSTEM ACCOUNTING TREATMENT ACCRUAL ACCOUNTING ACCRUAL ACCOUNTING SYSTEM ACCRUAL BASIS AGGREGATE FISCAL AGGREGATE FISCAL MANAGEMENT ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS APPROPRIATION APPROPRIATIONS ARREARS ASSET LIABILITY MANAGEMENT ASSET PORTFOLIO ASSET-LIABILITY MANAGEMENT AUDIT FINDINGS AUDIT SYSTEM AUDITING AUDITORS AUDITS BANK ACCOUNTS BANKS BENEFICIARIES BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET CIRCULARS BUDGET CONTROL BUDGET CREDIBILITY BUDGET CYCLE BUDGET DATA BUDGET DEVELOPMENT BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET ENVELOPE BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET IMPLEMENTATION BUDGET OUTTURN BUDGET OUTTURNS BUDGET PASSAGE BUDGET PREPARATION BUDGET PROCESS BUDGET PROPOSALS BUDGET REQUIREMENTS BUDGETARY EXPENDITURE BUDGETARY PROCESSES BUDGETING BUDGETING PROCESS CAPACITY BUILDING CAPACITY CONSTRAINTS CAPACITY ENHANCEMENTS CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL SPENDING CASH FLOW CASH MANAGEMENT CASH PLANNING CASH RATIONING CENTRAL GOVERNMENT CHART OF ACCOUNTS CHECKS CONTINGENT LIABILITIES CORPORATE GOVERNANCE CREDIT SYSTEM DATA COLLECTION DEBT MANAGEMENT DEBT SERVICING DECISION-MAKING DECISION-MAKING PROCESS DEPOSIT DEPOSIT ACCOUNTS DISBURSEMENTS DISCLOSURE GUIDELINES DONOR AGENCIES EFFECTIVENESS OF SERVICE DELIVERY EXPENDITURE EXPENDITURE COMMITMENTS EXPENDITURE DATA EXPENDITURE MANAGEMENT EXPENDITURE REQUIREMENTS EXPENDITURES EXTERNAL AUDIT FIDUCIARY RESPONSIBILITIES FINANCE STAFF FINANCIAL ACCOUNTABILITY FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MANAGEMENT INFORMATION FINANCIAL MANAGEMENT INFORMATION SYSTEM FINANCIAL STATEMENTS FISCAL CONSOLIDATION FISCAL CONSTRAINTS FISCAL DEFICIT FISCAL DEFICITS FISCAL DISCIPLINE FISCAL INFORMATION FISCAL MANAGEMENT FISCAL POLICY FISCAL POLICY FRAMEWORK FISCAL POSITION FISCAL REFORMS FISCAL RISKS FISCAL RULES FISCAL SUSTAINABILITY FISCAL TARGETS FISCAL TRANSPARENCY GOVERNMENT FINANCES GOVERNMENT GUARANTEE GOVERNMENT SPENDING GROSS PUBLIC DEBT HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INDEPENDENT AUDITOR INFORMATION SYSTEMS INSTRUMENT INTEREST COSTS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL CONTROL INTERNAL CONTROLS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE REVIEW OF BUDGET EXECUTION LEGISLATIVE SCRUTINY LETTER OF CREDIT LIABILITY LIABILITY MANAGEMENT LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL SELF GOVERNMENTS MANDATES MEDIUM-TERM EXPENDITURE MEDIUM-TERM FISCAL PLAN MIGRATION MISAPPROPRIATION MODEL CODE NATURAL DISASTERS ORGANIZATIONAL STRUCTURE OWN SOURCE REVENUE PAYMENT SYSTEM PAYMENT SYSTEMS PENSION PENSIONS PERFORMANCE ORIENTATION PERIODIC REVIEW PORTFOLIO PROCUREMENT FUNCTION PRUDENT FISCAL MANAGEMENT PUBLIC ACCOUNT PUBLIC ACCOUNTS PUBLIC COMPANIES PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDING PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC INVESTMENT SPENDING PUBLIC PROCUREMENT PUBLIC SECTOR PUBLIC SECTOR ENTITIES PUBLIC WORKS REFORM ACTIONS REFORM AGENDA REFORM OBJECTIVES REFORM PROCESS REFORM STRATEGY REPAYMENT RESERVE RESERVE FUNDS RESOURCE MANAGEMENT RETURNS REVENUE EXPENDITURES REVENUE FORECASTING SAVINGS SERVICE DELIVERY STATE BUDGET STATE GOVERNMENT STATE TREASURY STOCKS SUPREME AUDIT INSTITUTION TAX TAX REVENUE TAX REVENUES TAX STRUCTURE TECHNICAL ASSISTANCE TIMELY PAYMENT TOTAL EXPENDITURE TRANSACTION TRANSPARENCY TREASURIES TREASURY BILL TREASURY FUNCTION TREASURY MANAGEMENT TREASURY SYSTEM TREASURY SYSTEMS URBAN DEVELOPMENT The main report comprises the following chapters: executive summary provides the overall view of the reform action plan. Chapter one outlines the background, scope and methodology for the study; chapter two outlines the overview of the state finances; chapter three describe the accomplishments made against the 2004 agreed PFMA action plan; chapter four provides an overview of the analysis, gaps and recommendations made in the study; chapter five describes the way forward for implementation of the action plan; annex one: PFM reform action plan - 2014 contains a thematic-wise plan outlining the actions to be taken, the responsible department for the actions, and the expected timeframe for completing the actions. The detailed analysis of the issues and the logic for the action plan are provided in the respective sections of the appendix; annex two: 2004 PFMA action plan, outlines the current status of action taken on 2004 PFMA action plan: this contains the action plan as proposed in the 2004 report, updated with the current status of actions in the identified areas. In case where the actions have been taken and completed by the Government of Karnataka, the impact has been documented. The appendix comprises the following sections: section one: theme one: strengthening PFM legal and institutional framework; section two: theme two: enhancing comprehensiveness and credibility of the budget; section three: 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 and legislative oversight; section six: theme six: improving PFM in local self-governments; section seven: theme six: improving PFM in public sector undertakings (state owned); each section describes the various areas of public financial management in the Government of Karnataka grouped into thematic reform areas. Each reform area has a discussion of the background, the reform actions proposed in the 2004 PFMA action plan, the progress of reforms over the last decade, the issues presently identified, and the rationale for the reform actions proposed; and section eight: 2014 action plan: this section describes the action plan with next steps to be followed under each activity of the action plan. 2014-09-10T18:36:08Z 2014-09-10T18:36:08Z 2014-05-01 http://documents.worldbank.org/curated/en/2014/05/19761940/government-karnataka-public-financial-management-reform-action-plan-2014-vol-1-2-main-report http://hdl.handle.net/10986/20036 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Publications & Research Publications & Research :: Working Paper South Asia India |