Publication:
India, Uttar Pradesh : State Financial Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-07-25T15:32:15Z
dc.date.available2013-07-25T15:32:15Z
dc.date.issued2004-08-31
dc.description.abstractUttar Pradesh (UP) is India's most populous State, and one of the poorest. Serious fiscal problems have emerged since the 1990s: the revenue deficit has increased significantly over the years, as well as the fiscal deficit, and, arrangements for accountability in the public sector have been undermined. Procedures exist for budgeting and monitoring the use of public resources, but there is little incentive to follow them. The Comptroller and Auditor General of India questions numerous departmental actions each year, but there is no compulsion on the executive branch to provide prompt answers, and to make necessary changes. Some useful progress has been made in implementing the financial management reform program over the last three years, as follows: 1) Computerization of the Treasuries in a network system has been completed at state government level, enabling the Government to monitor cash flows and prevent excess expenditures; 2) a Directorate of Internal Audit has been established in the Department of Finance to provide central leadership, and guidance in the development of departmental audit; and, 3) measures are being taken to establish better control over payrolls. The report reviews the strengths and weaknesses in financial management and accountability, to present a risk analysis that highlights widespread irregularities, and lack of prompt and predictable corrective action, meaning that the overall level of fiduciary risk remains high. It suggests there is significant scope for the Government of UP to improve the efficiency, and effectiveness of public spending through further consolidation of the budget, better matching of accountability with responsibility, routine enforcement of accountability, and greater transparency. This would be fully consistent with the fiscal reform program, and would have a direct impact on the GoUP's ability to provide more, and better quality public services to the poor. Recommendations suggest to a) depute one or more senior officials in the Finance Department to oversee public financial accountability reforms; b) review and update Financial Handbooks, Treasury Rules and Budget Manuals; c) develop and implement a Medium Term Expenditure framework in major spending departments of GoUP; and, d) strengthen accountability in Rural Local Bodies, in internal controls in Development Authorities, in internal audit within GoUP, in state government training institutions, and, build capacities within the Finance Department.en
dc.identifierhttp://documents.worldbank.org/curated/en/2004/08/5153288/india-uttar-pradesh-state-financial-accountability-assessment
dc.identifier.doi10.1596/14570
dc.identifier.urihttps://hdl.handle.net/10986/14570
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectSTATE FINANCE
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectBUDGET EXECUTION
dc.subjectEXPENDITURE ANALYSIS
dc.subjectRESOURCE ALLOCATION PROCESSES
dc.subjectLEGAL & REGULATORY FRAMEWORK
dc.subjectLEGISLATIVE REFORM
dc.subjectLAW ENFORCEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectINTERNAL AUDIT
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectEXTERNAL AUDITORS
dc.subjectSTRATEGIC COORDINATION MECHANISMS
dc.subjectBUDGET IMPLEMENTATION
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFISCAL TRANSPARENCY
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectAUDITING
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectRISK ASSESSMENT
dc.subjectRISK MANAGEMENT
dc.subjectCAPACITY BUILDING
dc.subjectACCOUNT
dc.subjectACCOUNTANTS
dc.subjectACCRUAL ACCOUNTING
dc.subjectADJUSTMENT LENDING
dc.subjectASSET MANAGEMENT
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT REPORTS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBANK ACCOUNTS
dc.subjectBANK CREDIT
dc.subjectBANK REPORTS
dc.subjectBUDGET ESTIMATES
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET MONITORING
dc.subjectBUDGET PROCESS
dc.subjectBUDGETING
dc.subjectCASH FLOWS
dc.subjectCASH MANAGEMENT
dc.subjectCIVIL SERVICE
dc.subjectCONSOLIDATION
dc.subjectDEBT
dc.subjectDEBT MANAGEMENT
dc.subjectDEFICITS
dc.subjectDEPOSITS
dc.subjectDEVELOPMENT AUTHORITIES
dc.subjectDEVOLUTION
dc.subjectDISBURSEMENTS
dc.subjectELECTRICITY
dc.subjectENTERPRISE REFORM
dc.subjectESCROW ACCOUNTS
dc.subjectEXTRA BUDGETARY FUNDS
dc.subjectFINANCE STATISTICS
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL SUPPORT
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL DEFICITS
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL REFORM
dc.subjectFIXED ASSET
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT FINANCE
dc.subjectHOUSING
dc.subjectINCOME
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDITORS
dc.subjectINTERNAL CONTROLS
dc.subjectINVENTORY
dc.subjectINVESTMENT PROJECTS
dc.subjectLEADERSHIP
dc.subjectLEGAL FRAMEWORK
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENTS
dc.subjectMANAGEMENT INFORMATION
dc.subjectMANAGEMENT RESEARCH
dc.subjectMANAGEMENT TRAINING
dc.subjectMATCHING
dc.subjectMISMANAGEMENT
dc.subjectOPERATING EXPENSES
dc.subjectPEER REVIEW
dc.subjectPENALTIES
dc.subjectPERFORMANCE MANAGEMENT
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC RELATIONS
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVANTS
dc.subjectPUBLIC SERVICES
dc.subjectPUBLIC SPENDING
dc.subjectPUBLIC WORKS
dc.subjectRECURRENT COST
dc.subjectREFORM POLICY
dc.subjectREFORMS
dc.subjectREGULATORY FRAMEWORK
dc.subjectREVENUE COLLECTION
dc.subjectROADS
dc.subjectSECRETS
dc.subjectSINKING FUNDS
dc.subjectSUBSIDIARIES
dc.subjectTAX
dc.subjectTAX REVENUE
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANSPARENCY
dc.subjectTRANSPORT
dc.subjectTREASURY
dc.subjectTREASURY OPERATIONS STATE FINANCE
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectBUDGET EXECUTION
dc.subjectEXPENDITURE ANALYSIS
dc.subjectRESOURCE ALLOCATION PROCESSES
dc.subjectLEGAL & REGULATORY FRAMEWORK
dc.subjectLEGISLATIVE REFORM
dc.subjectLAW ENFORCEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectINTERNAL AUDIT
dc.subjectSTATE-OWNED ENTERPRISES
dc.subjectEXTERNAL AUDITORS
dc.subjectSTRATEGIC COORDINATION MECHANISMS
dc.subjectBUDGET IMPLEMENTATION
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFISCAL TRANSPARENCY
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectAUDITING
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectRISK ASSESSMENT
dc.subjectRISK MANAGEMENT
dc.subjectCAPACITY BUILDING
dc.subjectREFORM POLICY
dc.titleIndia, Uttar Pradesh : State Financial Accountability Assessmenten
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T12:15:00.433122Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2004/08/5153288/india-uttar-pradesh-state-financial-accountability-assessment
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid253851468771685167
okr.identifier.externaldocumentum000160016_20040929135419
okr.identifier.internaldocumentum5153288
okr.identifier.report29750
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2004/09/29/000160016_20040929135419/Rendered/PDF/297500IN.pdfen
okr.region.administrativeSouth Asia
okr.region.countryIndia
okr.sectorGeneral public administration sector
okr.sectorGeneral finance sector
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicGovernance::National Governance
okr.topicPublic Sector Economics and Finance
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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