World Bank2012-06-212012-06-212005-11https://hdl.handle.net/10986/8712The primary purpose of this study is to support the reform efforts of the Government of Rajasthan through identifying specific opportunities for more effective financial management and control over public resources. The study was undertaken based on consultations with the Principal Secretary Finance Department and in conjunction with the economic analysis undertaken by the World Bank in Fiscal Year 2005 and the state's center for good governance. The study ranges over the different components of public financial management and accountability (PFMA) including budget preparation, approval and execution, internal control including internal audit, Government accounts and financial reporting, and external audit and legislative scrutiny. The study also covers the public access/right to financial information as an instrument of promoting transparency in and accountability of administration and gives recommendations.en-USCC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTABILITY SYSTEMACCOUNTANT GENERALACCOUNTING STANDARDSACCOUNTING SYSTEMACCRUAL ACCOUNTINGADMINISTRATIVE REFORMALLOCATING PUBLIC RESOURCESANNUAL ACCOUNTSANNUAL BUDGETANNUAL REPORTSAPPROPRIATIONAPPROPRIATIONSATTRIBUTESAUDIT SYSTEMAUDITOR GENERALAUDITORSBALANCE SHEETSBENEFICIARIESBORROWINGBUDGET APPROVALSBUDGET DOCUMENTSBUDGET ESTIMATESBUDGET EXECUTIONBUDGET IMPLEMENTATIONBUDGET MANAGEMENTBUDGET PREPARATIONBUDGET PROPOSALBUDGET SUBMISSIONBUDGET SYSTEMBUDGET TARGETSBUDGETARY PROCESSBUDGETARY TARGETSCAPACITY BUILDINGCAPITAL EXPENDITURECAPITAL PROJECTSCASH ACCOUNTINGCASH BASISCASH MANAGEMENTCASH PAYMENTSCENTRAL GOVERNMENTCOMPONENTSCOMPUTERIZATIONCOMPUTERSDEMOCRATIC GOVERNMENTSDIAGNOSTIC WORKECONOMIC ANALYSISELECTRICITYEXPENDITUREEXPENDITURE MANAGEMENT SYSTEMEXTERNAL AUDITEXTERNAL AUDITORSEXTERNAL AUDITSFIDUCIARY OBLIGATIONSFIDUCIARY RISKFINANCE MINISTERFINANCIAL ACCOUNTABILITYFINANCIAL ANALYSISFINANCIAL CONTROLFINANCIAL CONTROLSFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMFINANCIAL REPORTINGFINANCIAL REPORTSFINANCIAL STATEMENTSFINANCIAL TRANSACTIONSFISCAL ACTIVITIESFISCAL ADJUSTMENTFISCAL DEFICITFISCAL PROGRAMFISCAL RESPONSIBILITYFISCAL RISKFISCAL TARGETSFISCAL TRANSPARENCYGOVERNMENT ACCOUNTINGGOVERNMENT ACCOUNTSGOVERNMENT GUARANTEEGOVERNMENT POLICIESGOVERNMENT POLICYGOVERNMENT REVENUESHARD BUDGET CONSTRAINTSHARDWAREINSTITUTIONAL REFORMSINTERNAL AUDITINTERNAL AUDIT SYSTEMINTERNAL AUDIT UNITSINTERNAL CONTROLINTERNAL CONTROL SYSTEMINTERNAL CONTROLSLEGISLATIVE SCRUTINYLOCAL GOVERNMENTLOCAL LEVELOPERATIONAL PERFORMANCEPENSION LIABILITIESPERFORMANCE AUDITSPERFORMANCE BUDGETINGPERFORMANCE INDICATORSPERFORMANCE MANAGEMENTPERFORMANCE ORIENTATIONPERFORMANCE REPORTSPROGRAM PERFORMANCEPROGRAMSPROVISIONSPUBLICPUBLIC ACCESSPUBLIC ACCOUNTPUBLIC ACCOUNTABILITYPUBLIC ACCOUNTSPUBLIC ACCOUNTS COMMITTEEPUBLIC ADMINISTRATIONPUBLIC DEBTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE MANAGEMENT SYSTEMPUBLIC EXPENDITURE SYSTEMPUBLIC FINANCIAL ACCOUNTABILITYPUBLIC FINANCIAL MANAGEMENTPUBLIC SECTORPUBLIC WORKSREFORM EFFORTSREVENUE ADMINISTRATIONSALES TAXSERVICE DELIVERYSOCIAL EXPENDITURESSTATE GOVERNMENTSTATE TREASURYSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTAX COLLECTIONSTAX EXPENDITURETAX EXPENDITURESTAX REVENUESTRANSPARENCYWorld Bankhttps://doi.org/10.1596/8712