Publication:
India - Himachal Pradesh Public Financial Management Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-03-19T17:23:31Z
dc.date.available2012-03-19T17:23:31Z
dc.date.issued2009-06-01
dc.description.abstractThe 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.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090703015158
dc.identifier.doi10.1596/3060
dc.identifier.urihttps://hdl.handle.net/10986/3060
dc.languageEnglish
dc.publisherWorld Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectABSOLUTE AMOUNT
dc.subjectACCESS TO INFORMATION
dc.subjectACCESS TO SERVICES
dc.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCRUAL ACCOUNTING
dc.subjectADMINISTRATIVE REFORMS
dc.subjectADMINISTRATIVE SUPPORT
dc.subjectAGGREGATE FISCAL DISCIPLINE
dc.subjectAPPROPRIATIONS
dc.subjectARREARS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITS
dc.subjectBANK ACCOUNTS
dc.subjectBANK LENDING
dc.subjectBEST PRACTICE
dc.subjectBOOKLET
dc.subjectBORROWING
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET IMPLICATIONS
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET PROCESS
dc.subjectBUDGETARY ALLOCATION
dc.subjectBUDGETARY IMPACT
dc.subjectBUDGETING
dc.subjectCALCULATION
dc.subjectCAPITAL OUTLAY
dc.subjectCASH BALANCES
dc.subjectCENTRAL TAXES
dc.subjectCHECKS
dc.subjectCHILD MORTALITY RATES
dc.subjectCONSUMER
dc.subjectCONSUMER EXPENDITURE
dc.subjectCONTINGENCY
dc.subjectCONTINGENT LIABILITIES
dc.subjectCONTRACT AWARDS
dc.subjectCONTRIBUTION
dc.subjectCONTRIBUTIONS
dc.subjectCREDIBILITY
dc.subjectCREDIT PROGRAM
dc.subjectCREDIT SYSTEM
dc.subjectCREDITOR
dc.subjectDEBT
dc.subjectDEBT OBLIGATIONS
dc.subjectDEBT SERVICE
dc.subjectDEBT SERVICE PAYMENTS
dc.subjectDEBT SERVICING
dc.subjectDEBT STOCK
dc.subjectDEBT SUSTAINABILITY
dc.subjectDEFAULTS
dc.subjectDEFICIT FINANCING
dc.subjectDEFICITS
dc.subjectDELIVERY COSTS
dc.subjectDEPENDENT
dc.subjectDEPRECIATION
dc.subjectDEVELOPMENT ASSISTANCE
dc.subjectDISBURSEMENT
dc.subjectDIVERSIFICATION
dc.subjectECONOMIC ASSUMPTIONS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC SITUATION
dc.subjectECONOMIC SUCCESS
dc.subjectELECTRICITY
dc.subjectEMPLOYEE
dc.subjectENROLLMENT
dc.subjectEQUITY INVESTMENT
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectFAMILY HEALTH
dc.subjectFINANCES
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SPECIALIST
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCING REQUIREMENT
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL INFORMATION
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL PLANS
dc.subjectFISCAL POLICY
dc.subjectFISCAL POSITION
dc.subjectFISCAL POSITIONS
dc.subjectFISCAL REPORTING
dc.subjectFISCAL RESPONSIBILITY
dc.subjectFISCAL SURPLUS
dc.subjectFISCAL TRANSPARENCY
dc.subjectFIXED BUDGET
dc.subjectGENDER
dc.subjectGENDER EQUALITY
dc.subjectGENDER GAPS
dc.subjectGOVERNANCE STRUCTURE
dc.subjectGOVERNMENT BUDGETS
dc.subjectGOVERNMENT FUNDING
dc.subjectGOVERNMENT POLICIES
dc.subjectGROWTH PLAN
dc.subjectHOUSEHOLDS
dc.subjectHOUSING
dc.subjectHUMAN DEVELOPMENT
dc.subjectINCOME
dc.subjectINFLATION
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINSTRUMENT
dc.subjectINTEREST EXPENDITURE
dc.subjectINTEREST EXPENDITURES
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT HORIZON
dc.subjectINVESTMENT PROPOSALS
dc.subjectJURISDICTION
dc.subjectKEY CHALLENGE
dc.subjectLENDERS
dc.subjectLIABILITY
dc.subjectLIQUIDATION
dc.subjectLOAN
dc.subjectLOCAL GOVERNMENT
dc.subjectLONG-TERM LIABILITIES
dc.subjectLUMP SUM
dc.subjectMANDATES
dc.subjectMONETARY FUND
dc.subjectMUNICIPALITIES
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSIONS
dc.subjectPERFORMANCE MEASUREMENT
dc.subjectPREPAYMENT
dc.subjectPRIMARY EDUCATION
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPROCUREMENT PROCEDURES
dc.subjectPROVISIONING
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC PROCUREMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE DELIVERY
dc.subjectPUBLIC WORKS
dc.subjectQUESTIONNAIRE
dc.subjectRECEIPT
dc.subjectRECEIPTS
dc.subjectRECURRENT EXPENDITURE
dc.subjectRECURRENT EXPENDITURES
dc.subjectREFORM PROGRAMS
dc.subjectRESERVE
dc.subjectRESERVE BANK
dc.subjectRESOURCE ALLOCATION
dc.subjectRESPONSIBILITIES
dc.subjectRESTORATION
dc.subjectRETIRED
dc.subjectRETIREMENT
dc.subjectRETIREMENT BENEFITS
dc.subjectREVENUE COLLECTION
dc.subjectRISK ASSESSMENT
dc.subjectRISK ASSESSMENT PROCESS
dc.subjectSALARIES
dc.subjectSALARY
dc.subjectSALE
dc.subjectSENIOR
dc.subjectSOCIAL JUSTICE
dc.subjectSOCIAL SECURITY
dc.subjectSOCIAL SERVICES
dc.subjectSTAKEHOLDERS
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectSWAPS
dc.subjectTAX
dc.subjectTAX ASSESSMENT
dc.subjectTAX COLLECTIONS
dc.subjectTAX EXEMPTIONS
dc.subjectTAX REVENUES
dc.subjectTAXATION
dc.subjectTRANCHES
dc.subjectTRANSPARENCY
dc.subjectTRANSPARENCY CODE
dc.subjectTREASURIES
dc.subjectTREASURY
dc.subjectTREASURY BILLS
dc.subjectUNION
dc.subjectUNPAID BILLS
dc.subjectURBAN DEVELOPMENT
dc.subjectVALUABLE
dc.subjectVILLAGE
dc.subjectWAGE
dc.titleIndia - Himachal Pradesh Public Financial Management Accountability Assessmenten
dspace.entity.typePublication
okr.date.disclosure2009-07-01
okr.date.doiregistration2025-05-07T10:51:53.758936Z
okr.doctypeEconomic & Sector Work::Integrated Fiduciary Assessment
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000334955_20090703015158
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid571031468267585892
okr.identifier.externaldocumentum000334955_20090703015158
okr.identifier.internaldocumentum10774547
okr.identifier.report48635
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/07/03/000334955_20090703015158/Rendered/PDF/486350ESW0IN0P101Official0Use0Only1.pdfen
okr.region.administrativeSouth Asia
okr.region.countryIndia
okr.region.geographicalSouth Asia
okr.region.geographicalAsia
okr.sectorSub-national government administration
okr.sectorGeneral public administration sector
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.themePublic sector governance :: Public expenditure
okr.themePublic expenditure, financial management and procurement
okr.topicPublic Sector Economics and Finance
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicFinance and Financial Sector Development::Access to Finance
okr.topicFinance and Financial Sector Development::Bankruptcy and Resolution of Financial Distress
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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