Publication: India - Himachal Pradesh Public Financial Management Accountability Assessment
Date
2009-06-01
ISSN
Published
2009-06-01
Author(s)
World Bank
Abstract
The objective of this indicator-led
analysis is to provide an integrated assessment of the
Public Financial Management (PFM) system of the Government
of Himachal Pradesh (GoHP). The analysis draws on the
International Monetary Fund fiscal transparency code and
other international standards. The analysis proposes to
measure and benchmark PFM performance of the state across a
wide range of developments over time. The findings are
expected to contribute towards strengthening and
implementation of the state's PFM reform strategy and
in defining priorities and may serve as a baseline against
which progress on PFM performance can be measured over time.
The thirty-one indicators for the state's PFM system
focus on the basic qualities of a PFM system, linking to
existing good international practices. Assessments are
classified as A (excellent), B (good), C (opportunities for
some improvement), and D (in need of improvement in some
areas). The indicators cover: 1) the results of the PFM
system in terms of actual expenditures and revenues by
comparing them to the original approved budget, as well as
the level of and changes in expenditure arrears; 2)
transparency and comprehensiveness of the PFM system; 3) the
performance of the key systems, processes and institutions
in the budget cycle; and 4) the elements of donor practices
which impact the performance of the PFM system.
Link to Data Set
Citation
“World Bank. 2009. India - Himachal Pradesh Public Financial Management Accountability Assessment. © World Bank. http://hdl.handle.net/10986/3060 License: CC BY 3.0 IGO.”