Publication date

अप्र, 2008

Details

Report submitted to the Administrative Reforms Commission, Govt of India

Authors

A. K. Ghosh, Pratap Ranjan Jena

Abstract

The project, funded by Administrative Reform Commission, Government of India, outlines a coherent approach to expenditure management, with a view to bring about a systemic change in the process of expenditure decision making and control, both at central and state levels so that reforms in various components relating to financial management fall in place and reinforce each other within an overarching concept and philosophy. The report contains recommendations on strengthening budgetary process by taking programme-based approach with a multi-year perspective to become more performance-oriented. The report also examines the institutional aspects relating to budgetary process, financial management systems, smooth flow of funds for programmes, internal audit and control systems, external audit systems, to recommend suitable reform measures. In this context, strengthening state treasury system through use of information technology for better budgetary control in an integrated financial management framework is also emphasised.

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