Government of Karnataka - Public Financial Management ：卡纳塔克邦政府公共财政管理.docx

下载文档 降价啦

2
0
约52.49万字
约 171页
2018-06-07 发布于江西
举报
版权申诉
保障服务

Government of Karnataka - Public Financial Management ：卡纳塔克邦政府公共财政管理.docx

1、本文档共171页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

89023 v2CONTENTSSection 1.Theme One: Strengthening PFM Legal And Institutional Framework81.1Legal and Institutional Framework81.2Fiscal Responsibility Legislation In Karnataka121.3Updating PFM Manuals and Codes151.4Strengthening Internal Financial Advisors16Section 2.Theme Two: Enhancing Credibility and Comprehensiveness of the Budget182.1Budget Process182.2Passing Full Budget before start of the Year192.3Comprehensiveness of Budget Documentation202.4Credibility of Budget – Expenditure Outturn and Composition222.5Credibility of the Budget- Revenue Forecasting and Outturn252.6Supplementary budgets292.7In-year Adjustments to Budget Allocation – Rules of Re-Appropriation332.8Predictability of Availability of Funds342.9Estimation of Salaries392.10Managing Public Investment Funding402.11Rationalization of Schemes442.12Departmental Medium Term Fiscal Plans452.13Strengthening Legislative Scrutiny of Budget46Section 3.Theme Three: Strengthening Accounting, Reporting, Controls, and Transparency503.1Accounting and Reporting503.2Treasury Management663.3Cash Management733.4Subsidies- Targeting, Accountability and Transparency753.5Payroll Controls - HRMS783.6Procurement (KTTP and E-Procurement)813.7Public access to Key fiscal information85Section 4.Theme Four: Improving Fiscal Assets and Liability Management System904.1Government Guarantees904.2Off Budget Borrowings934.3Investments in Government Companies964.4Debt Management Recording and Reporting1004.5Loans and Advances1054.6Monitoring Arrears of Payments1084.7Unencashed Cheques111Section 5.Theme Five: Strengthening Audit and Legislative Oversight1145.1Effectiveness of Internal Audit1145.2External Auditing - Responsiveness1185.3Strengthening Karnataka State Accounts Audit Department (KSAD)1225.4Legislative Review – External Audit129Section 6.Theme Six: Improving PFM in Local Self Governments1346.1Local Self Governments - Overview1346.2Urban Local Bodies and PRIs – Common Issues and Recommendations1386.3Urban Local Bodies –Rec