Publication:
Financial Accountability in Nepal : A Country Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-08-19T18:47:35Z
dc.date.available2013-08-19T18:47:35Z
dc.date.issued2003-03
dc.description.abstractThis document assesses the quality of financial accountability and transparency in Nepal and makes recommendations for improvement. The findings and recommendations were widely discussed with various government agencies, non-government agencies, private sector, oversight agencies, and donor partners. The review concluded that the lack of compliance and poor implementation of the regulations is the single most important problem that affects public sector financial accountability of Nepal. With respect to public funds, the report reviews the government's budgeting, financial planning, cash flow management, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the country for programmatic lending or budgetary support in replacement of individual project lending. With respect to the private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the Chartered Accountants of Nepal, the demand for, and the supply and training of accountants and auditors. The report also assesses the framework for corporate governance and reviews the activities of the Registrar of Companies, the Securities Exchange Board, and the Stock Exchange. With respect to non-governmental sector, it examines the financial accountability aspect of non-governmental organizations.en
dc.identifierhttp://documents.worldbank.org/curated/en/2003/03/2285820/financial-accountability-nepal-country-assessment
dc.identifier.doi10.1596/0-8213-5441-8
dc.identifier.isbn0-8213-5441-8
dc.identifier.urihttps://hdl.handle.net/10986/15169
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.relation.ispartofseriesWorld Bank Country Study;
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectPUBLIC SECTOR
dc.subjectLENDING
dc.subjectAUDITING STANDARDS
dc.subjectLEGAL FRAMEWORK
dc.subjectBUDGETING
dc.subjectCASH MANAGEMENT
dc.subjectDEBT MANAGEMENT
dc.subjectSTATUTORY RIGHTS
dc.subjectACCOUNTING & REPORTING
dc.subjectPROCUREMENT PLANS
dc.subjectRECORDS MANAGEMENT
dc.subjectSTAFFING
dc.subjectINFORMATION TECHNOLOGY
dc.subjectCOOPERATIVES
dc.subjectSECURITIES
dc.subjectSTOCK MARKETS
dc.subjectLEGAL REFORM
dc.subjectDONORS
dc.subjectNONGOVERNMENTAL ORGANIZATIONS ACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectADB
dc.subjectANNUAL REPORT
dc.subjectATTITUDINAL CHANGE
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectBOOKKEEPING
dc.subjectBUDGET IMPLEMENTATION
dc.subjectBUDGETARY SUPPORT
dc.subjectBUDGETING
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCOMPETITIVE BIDDING
dc.subjectCONFEDERATION
dc.subjectCONSTITUTION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORRUPTION
dc.subjectCOUNCILS
dc.subjectDEBT
dc.subjectDECISION MAKING
dc.subjectDECISION-MAKING
dc.subjectDECISION-MAKING PROCESSES
dc.subjectDIRECT COSTS
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ACCOUNTING STANDARDS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PLANNING
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFISCAL
dc.subjectFISCAL YEAR
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT AGENCIES
dc.subjectGOVERNMENT LEVEL
dc.subjectGOVERNMENT OWNERSHIP
dc.subjectGOVERNMENTAL ORGANIZATION
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCE DEVELOPMENT
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSURANCE
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERVENTION
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL REFORM
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLOCAL BODIES
dc.subjectLOCAL GOVERNMENT
dc.subjectMANAGEMENT
dc.subjectMANAGERS
dc.subjectMEDIA
dc.subjectMINISTRY OF FINANCE
dc.subjectNATIONAL PLANNING
dc.subjectNATIONS
dc.subjectPENALTIES
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVICE
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY OF WORK
dc.subjectREGULATORY FRAMEWORK
dc.subjectREPRESENTATIVES
dc.subjectRETIREMENT
dc.subjectREVENUE ADMINISTRATION
dc.subjectSOCIAL WELFARE
dc.subjectSTATE FUNDS
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANSPARENCY
dc.titleFinancial Accountability in Nepal : A Country Assessmenten
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.doctypePublications & Research::Publication
okr.doctypePublications & Research::Publication
okr.docurlhttp://documents.worldbank.org/curated/en/2003/03/2285820/financial-accountability-nepal-country-assessment
okr.globalpracticeGovernance
okr.globalpracticeHealth, Nutrition, and Population
okr.globalpracticeTrade and Competitiveness
okr.guid606531468775565524
okr.identifier.doi10.1596/0-8213-5441-8
okr.identifier.externaldocumentum000094946_03050304064861
okr.identifier.internaldocumentum2285820
okr.identifier.report25833
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/05/17/000094946_03050304064861/Rendered/PDF/multi0page.pdfen
okr.region.administrativeSouth Asia
okr.region.countryNepal
okr.topicPrivate Sector Development::Business Environment
okr.topicHealth Monitoring and Evaluation
okr.topicBanks and Banking Reform
okr.topicGovernance::National Governance
okr.topicPrivate Sector Development::Business in Development
okr.topicHealth, Nutrition and Population
okr.unitAnchor: Nepal (SACNA)
okr.volume1
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