World Bank2012-06-012012-06-012007-05978-99946-2-527-7https://hdl.handle.net/10986/6867This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.en-USCC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTANTACCOUNTING POLICIESACCOUNTING RECORDSACCOUNTING STANDARDACCOUNTING SYSTEMACCOUNTING SYSTEMSACCRUAL ACCOUNTINGACCRUAL BASISADMINISTRATIVE FRAMEWORKALLOCATIONANNUAL FINANCIAL STATEMENTSANNUAL REPORTANNUAL REPORTSANNUAL REVENUEAPPROPRIATIONARREARSASSET MANAGEMENTAUDIT COMMITTEEAUDIT COMMITTEESAUDIT FINDINGSAUDIT OFFICEAUDIT STANDARDSAUDIT SYSTEMAUDITED FINANCIAL STATEMENTSAUDITOR GENERALAUDITORSAUTONOMYBANKSBEST PRACTICEBEST PRACTICESBORROWINGBORROWINGSBUDGET FORMULATIONBUDGETINGCAPACITY BUILDINGCAPACITY-BUILDINGCASH ACCOUNTINGCASH BALANCECASH BALANCESCASH BASISCHART OF ACCOUNTSCIVIL SERVICECOMPTROLLER GENERALCONSOLIDATED FINANCIAL STATEMENTSCONTINGENT LIABILITIESCONTRIBUTIONCORPORATE GOVERNANCECORRECTIVE ACTIONCURRICULACURRICULUMDECISION-MAKINGDEMOCRATIC SYSTEMDEPOSITDEVELOPMENT BANKDONOR AGENCIESECONOMIC DEVELOPMENTEDUCATION PROGRAMEDUCATION PROGRAMSEDUCATION STANDARDSELECTRICITYEXPENDITURE DATAEXPENDITURE POLICIESEXPENDITURESEXTERNAL AUDITEXTERNAL AUDITSFINANCE MINISTRYFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTINGFINANCIAL ADMINISTRATIONFINANCIAL APPROACHFINANCIAL CONTROLFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL PROCEDUREFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL REPORTSFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL AFFAIRSFOREIGN CURRENCYFRAUDFRAUDULENT TRANSACTIONSGENERAL PUBLICGENERALLY ACCEPTED ACCOUNTING PRINCIPLESGOVERNMENT ACCOUNTSGOVERNMENT AUDITINGGOVERNMENT BUDGETGOVERNMENT CAPACITYGOVERNMENT INVESTMENTGOVERNMENT SPENDINGHUMAN RESOURCEHUMAN RESOURCESINFORMATION SYSTEMSINFORMATION TECHNOLOGYINSTITUTIONAL CAPACITYINSTITUTIONAL DEVELOPMENTINTERNAL AUDITINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNAL CONTROLSINTERNATIONAL ACCOUNTING STANDARDSINTERNATIONAL AUDITING STANDARDSINTERNATIONAL DEVELOPMENTINTERNATIONAL STANDARDSINVENTORYISSUANCEKEY PERFORMANCE INDICATORSLAWSLEGAL FRAMEWORKLEGAL INSTRUMENTLEGISLATIONLEGISLATIVE SCRUTINYLIABILITYLOANMARKET PRICEMATHEMATICSMEMBER COUNTRIESMIGRATIONMINISTRY OF FINANCEMODEL LAWSMONETARY FUNDMUNICIPALITIESNATIONAL ACCOUNTINGNATIONAL AUDITOUTSTANDING ADVANCESPEER REVIEWPENALTIESPENSIONSPERFORMANCE AUDITPERFORMANCE AUDITINGPERFORMANCE AUDITSPERFORMANCE INDICATORPERFORMANCE INDICATORSPERFORMANCE MEASUREMENTPOLITICAL MOVEMENTSPROGRAM MANAGERSPROGRAMSPROVISIONSPUBLIC ACCOUNTSPUBLIC ENTERPRISEPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC ORGANIZATIONSPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SERVANTSPUBLIC SERVICEPUBLIC WORKSQUALITY ASSURANCEQUALITY CONTROLQUALITY STANDARDSQUESTIONNAIREQUESTIONNAIRESREFORM PROGRAMRESPONSIBILITIESRETIREDRISK ASSESSMENTSENIORSTAKEHOLDERSTAKEHOLDERSSUPPORT PROGRAMSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTECHNICAL ASSISTANCETRAINING PROGRAMTRANSACTIONTRANSPARENCYTREASURYTRUE COSTSTYPES OF AUDITSVALUABLEVALUATIONWATER SUPPLYWorld Bank10.1596/978-99946-2-527-7