India : Orissa State Financial Accountability Assessment

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collection.link.56
https://openknowledge.worldbank.org/handle/10986/2164
collection.name.56
Country 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.date.lastModified
2017-12-13T12:44:45Z
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.uri
http://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
okr.crosscuttingsolutionarea
Public-Private Partnerships
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.googlescholar.linkpresent
yes
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

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