World Bank2012-06-112012-06-112007-05https://hdl.handle.net/10986/7751This 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 financial 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.CC BY 3.0 IGOACCESS TO INFORMATIONACCOUNTABILITYACCOUNTING POLICIESACCOUNTING STANDARDSACCOUNTING SYSTEMACCOUNTING SYSTEMSACCRUAL ACCOUNTINGACCRUAL BASISADMINISTRATIVE PROCESSESALLOCATIONAMENDMENTANNUAL REPORTANNUAL REVENUEASSET MANAGEMENTAUDIT OFFICEAUDIT SYSTEMAUDITING STANDARDSAUDITOR GENERALAUDITORSBANKSBUDGET FORMULATIONCAPACITY BUILDINGCAPACITY-BUILDINGCASH ACCOUNTINGCASH BASISCIVIL SERVICECODE OF CONDUCTCODE OF ETHICSCOMPTROLLER GENERALCONSOLIDATED FINANCIAL STATEMENTSCONTINGENT LIABILITIESCORPORATE GOVERNANCECORRECTIVE ACTIONDECISION-MAKINGECONOMIC DEVELOPMENTEDUCATION PROGRAMELECTRICITYEXPENDITUREEXPENDITURE DATAEXPENDITURE POLICIESEXPENDITURESEXTERNAL AUDITSFINAL REPORTFINANCIAL ACCOUNTABILITYFINANCIAL ACCOUNTINGFINANCIAL ADMINISTRATIONFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL REGULATIONSFINANCIAL REPORTINGFINANCIAL REPORTING STANDARDSFINANCIAL RESOURCESFINANCIAL STATEMENTFINANCIAL STATEMENTSFISCAL AFFAIRSFOREIGN AFFAIRSGENERALLY ACCEPTED ACCOUNTING PRINCIPLESGOVERNMENT ACCOUNTSGOVERNMENT BUDGETGOVERNMENT DEPARTMENTSGOVERNMENT SPENDINGINSTITUTIONAL DEVELOPMENTINTERNAL AUDITINTERNAL CONTROLINTERNAL CONTROL SYSTEMSINTERNATIONAL ACCOUNTING STANDARDSINTERNATIONAL ORGANIZATIONINTERNATIONAL STANDARDSLAWSLEGAL FRAMEWORKLEGAL INSTRUMENTLEGISLATIONLEGISLATIVE SCRUTINYMANDATORY REQUIREMENTSMEMBER COUNTRIESMINISTRY OF FINANCEMUNICIPALITIESNATIONAL ACCOUNTINGNATIONAL AUDITNATIONAL STANDARDPENALTIESPENSIONSPERFORMANCE AUDITPERFORMANCE AUDITINGPERFORMANCE INDICATORSPERFORMANCE MEASUREMENTPROGRAMSPUBLICPUBLIC ACCOUNTSPUBLIC ENTERPRISEPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC ORGANIZATIONSPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR ORGANIZATIONSPUBLIC WORKSQUALITY ASSURANCEREFORM PROGRAMSENIOR OFFICIALSSTATUTORY AUTHORITYSUPREME AUDIT INSTITUTIONSUPREME AUDIT INSTITUTIONSTECHNICAL ASSISTANCETRANSPARENCYTREASURYWATER SUPPLYWorld Bank10.1596/7751