Publication: India : Orissa State Financial Accountability Assessment
dc.contributor.author | World Bank | |
dc.date.accessioned | 2013-09-05T21:08:06Z | |
dc.date.available | 2013-09-05T21:08:06Z | |
dc.date.issued | 2004-05-30 | |
dc.description.abstract | The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State, are exposed to fiduciary risks, and it further points to the need for capacity building, in almost every significant aspect of public financial accountability. It is reported that while the legal/regulatory/institutional frameworks for internal control, and internal audit compares favorably with the rest of India, it does less so with international best practice, and, although accounting and financial reporting rules comply with well-established national requirements, it does not with International Public Sector Accounting Standards (IPSAS) for cash based accounting, and financial reporting. Recommendations suggest to encourage the enlargement of the role of the State Accountant General - AG - (Audit) in following up cases of previous Audit Reports which the Committees may not like to pursue for detailed examination; to discuss the most recent reports of the Controller and Auditor General (CAG) as a matter of priority; to include in the annual confidential reports of the departmental officers, an assessment of the quality of response to the audit reports, and recommendations of the Committees; and, civil society should be sensitized, and involved in the accountability process, to achieve transparency. | en |
dc.identifier | http://documents.worldbank.org/curated/en/2004/05/4958083/india-orissa-state-financial-accountability-assessment | |
dc.identifier.doi | 10.1596/15687 | |
dc.identifier.uri | https://hdl.handle.net/10986/15687 | |
dc.language | English | |
dc.language.iso | en_US | |
dc.publisher | Washington, DC | |
dc.rights | CC BY 3.0 IGO | |
dc.rights.holder | World Bank | |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/igo/ | |
dc.subject | ACCOUNT | |
dc.subject | ACCOUNTABILITY | |
dc.subject | ACCOUNTABILITY MECHANISMS | |
dc.subject | ACCOUNTANTS | |
dc.subject | ACCOUNTING | |
dc.subject | ACCOUNTING RECORDS | |
dc.subject | ACCOUNTING STANDARDS | |
dc.subject | ACCOUNTING SYSTEMS | |
dc.subject | ACCOUNTS | |
dc.subject | ANTI-CORRUPTION | |
dc.subject | APPROPRIATIONS | |
dc.subject | ASSET MANAGEMENT | |
dc.subject | AUDIT COMMITTEES | |
dc.subject | AUDIT REPORTS | |
dc.subject | AUDITED FINANCIAL STATEMENTS | |
dc.subject | AUDITING | |
dc.subject | AUDITORS | |
dc.subject | AUDITS | |
dc.subject | AUTHORITY | |
dc.subject | AUTONOMY | |
dc.subject | BILLS | |
dc.subject | BUDGET ESTIMATES | |
dc.subject | BUDGET PRESENTATION | |
dc.subject | BUDGETARY PROCESS | |
dc.subject | BUDGETING | |
dc.subject | BUREAUCRACY | |
dc.subject | BUSINESS PLANS | |
dc.subject | CASH MANAGEMENT | |
dc.subject | CENTRAL GOVERNMENT | |
dc.subject | CITIZENS | |
dc.subject | CIVIL SERVICE | |
dc.subject | CONSTITUTION | |
dc.subject | CORPORATE GOVERNANCE | |
dc.subject | CORRUPTION | |
dc.subject | DEBT | |
dc.subject | DEBT MANAGEMENT | |
dc.subject | DEBT RELIEF | |
dc.subject | DECENTRALIZATION | |
dc.subject | DECISION MAKING | |
dc.subject | DECISION-MAKING | |
dc.subject | DECISION-MAKING PROCESSES | |
dc.subject | DEMOCRATIC GOVERNANCE | |
dc.subject | DEMOCRATIC SOCIETIES | |
dc.subject | DEPOSITS | |
dc.subject | DEVOLUTION | |
dc.subject | DISCLOSURE | |
dc.subject | DISTRICTS | |
dc.subject | ELECTED REPRESENTATIVES | |
dc.subject | EXPENDITURE | |
dc.subject | EXPENDITURE MANAGEMENT | |
dc.subject | EXPENDITURES | |
dc.subject | FINANCIAL ACCOUNTABILITY | |
dc.subject | FINANCIAL CONTROL | |
dc.subject | FINANCIAL DISCIPLINE | |
dc.subject | FINANCIAL INFORMATION | |
dc.subject | FINANCIAL MANAGEMENT | |
dc.subject | FINANCIAL REPORTING | |
dc.subject | FINANCIAL RESOURCES | |
dc.subject | FISCAL | |
dc.subject | FISCAL CRISIS | |
dc.subject | FISCAL DEFICIT | |
dc.subject | FISCAL DISCIPLINE | |
dc.subject | FISCAL YEAR | |
dc.subject | GOOD GOVERNANCE | |
dc.subject | GOVERNMENT SERVICES | |
dc.subject | INSTITUTIONAL FRAMEWORK | |
dc.subject | INTERNAL AUDIT | |
dc.subject | LACK OF TRANSPARENCY | |
dc.subject | LACK OF TRANSPARENCY AND ACCOUNTABILITY | |
dc.subject | LAWS | |
dc.subject | LEGAL FRAMEWORK | |
dc.subject | LEGISLATIVE COMMITTEES | |
dc.subject | LEGISLATIVE OVERSIGHT | |
dc.subject | LEGISLATURE | |
dc.subject | LEVELS OF GOVERNMENT | |
dc.subject | LOCAL BODIES | |
dc.subject | LOCAL GOVERNMENT | |
dc.subject | LOCAL GOVERNMENT SERVICES | |
dc.subject | MANAGEMENT INFORMATION SYSTEMS | |
dc.subject | MINISTERS | |
dc.subject | PAYROLL | |
dc.subject | PENALTIES | |
dc.subject | PENSIONS | |
dc.subject | PROCUREMENT | |
dc.subject | PRODUCTIVITY | |
dc.subject | PUBLIC ACCOUNTABILITY | |
dc.subject | PUBLIC AGENCIES | |
dc.subject | PUBLIC DISCLOSURE | |
dc.subject | PUBLIC ENTERPRISES | |
dc.subject | PUBLIC EXPENDITURE | |
dc.subject | PUBLIC EXPENDITURE MANAGEMENT | |
dc.subject | PUBLIC FINANCES | |
dc.subject | PUBLIC FUNDS | |
dc.subject | PUBLIC OFFICIALS | |
dc.subject | PUBLIC POLICY | |
dc.subject | PUBLIC RESOURCES | |
dc.subject | PUBLIC SECTOR | |
dc.subject | PUBLIC SECTOR ACCOUNTING | |
dc.subject | PUBLIC SECTOR MANAGEMENT | |
dc.subject | PUBLIC SERVANTS | |
dc.subject | REGULATORY FRAMEWORK | |
dc.subject | RESERVE BANK OF INDIA | |
dc.subject | RISK MANAGEMENT | |
dc.subject | SECRETS | |
dc.subject | STATE GOVERNMENT | |
dc.subject | STATE OWNED ENTERPRISES | |
dc.subject | TAX | |
dc.subject | TAX ASSESSMENT | |
dc.subject | TAX COLLECTION | |
dc.subject | TAX REVENUE | |
dc.subject | TRANSPARENCY | |
dc.subject | USER CHARGES STATE FINANCE | |
dc.subject | PUBLIC SECTOR MANAGEMENT | |
dc.subject | FINANCIAL ADMINISTRATION | |
dc.subject | BUDGET EXECUTION | |
dc.subject | EXPENDITURE ANALYSIS | |
dc.subject | RESOURCE ALLOCATION PROCESSES | |
dc.subject | LEGAL & REGULATORY FRAMEWORK | |
dc.subject | LEGISLATIVE REFORM | |
dc.subject | LAW ENFORCEMENT | |
dc.subject | FINANCIAL MANAGEMENT SYSTEMS | |
dc.subject | INTERNAL AUDIT | |
dc.subject | STATE-OWNED ENTERPRISES | |
dc.subject | EXTERNAL AUDITORS | |
dc.subject | STRATEGIC COORDINATION MECHANISMS | |
dc.subject | BUDGET IMPLEMENTATION | |
dc.subject | FINANCIAL REPORTING STANDARDS | |
dc.subject | FISCAL TRANSPARENCY | |
dc.subject | GOVERNMENT ACCOUNTING | |
dc.subject | AUDITING | |
dc.subject | INSTITUTIONAL FRAMEWORK | |
dc.subject | RISK ASSESSMENT | |
dc.subject | RISK MANAGEMENT | |
dc.subject | INFORMATION DISCLOSURE | |
dc.subject | INFORMATION DISSEMINATION | |
dc.title | India : Orissa State Financial Accountability Assessment | en |
dspace.entity.type | Publication | |
okr.crosscuttingsolutionarea | Public-Private Partnerships | |
okr.date.doiregistration | 2025-05-07T08:57:39.173893Z | |
okr.doctype | Economic & Sector Work::Country Financial Accountability Assessment | |
okr.doctype | Economic & Sector Work | |
okr.docurl | http://documents.worldbank.org/curated/en/2004/05/4958083/india-orissa-state-financial-accountability-assessment | |
okr.globalpractice | Finance and Markets | |
okr.globalpractice | Governance | |
okr.globalpractice | Trade and Competitiveness | |
okr.guid | 709331468751514047 | |
okr.guid | 204971468042257462 | |
okr.identifier.externaldocumentum | 000012009_20040721102418 | |
okr.identifier.internaldocumentum | 4958083 | |
okr.identifier.report | 29346 | |
okr.language.supported | en | |
okr.pdfurl | http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2004/07/21/000012009_20040721102418/Rendered/PDF/293460IN.pdf | en |
okr.region.administrative | South Asia | |
okr.region.country | India | |
okr.sector | Public Administration, Law, and Justice :: General public administration sector | |
okr.sector | Finance :: General finance sector | |
okr.topic | Private Sector Development::Business Environment | |
okr.topic | Banks and Banking Reform | |
okr.topic | Governance::National Governance | |
okr.topic | Public Sector Economics and Finance | |
okr.topic | Private Sector Development::Business in Development | |
okr.topic | Finance and Financial Sector Development | |
okr.topic | Public Sector Development | |
okr.unit | Financial Management Unit (SARFM) | |
okr.volume | 1 of 1 |
Files
License bundle
1 - 1 of 1