government of karnataka - public financial management ：卡纳塔克邦政府公共财政管理

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1、GovernmentofKarnataka-PublicFinancialManagementReformActionPlan–2014–Appendix89023v2GovernmentofKarnataka-PublicFinancialManagementReformActionPlan–2014–AppendixMay24,2020Page7GovernmentofKarnataka-PublicFinancialManagementReformActionPlan–2014–AppendixCONTENTSSection1.Them

2、eOne:StrengtheningPFMLegalAndInstitutionalFramework81.1LegalandInstitutionalFramework81.2FiscalResponsibilityLegislationInKarnataka121.3UpdatingPFMManualsandCodes151.4StrengtheningInternalFinancialAdvisors16Section2.ThemeTwo:EnhancingCredibilityandComprehensivenessoftheBudg

3、et182.1BudgetProcess182.2PassingFullBudgetbeforestartoftheYear192.3ComprehensivenessofBudgetDocumentation202.4CredibilityofBudget–ExpenditureOutturnandComposition222.5CredibilityoftheBudget-RevenueForecastingandOutturn252.6Supplementarybudgets292.7In-yearAdjustmentstoBudget

4、Allocation–RulesofRe-Appropriation332.8PredictabilityofAvailabilityofFunds342.9EstimationofSalaries392.10ManagingPublicInvestmentFunding402.11RationalizationofSchemes442.12DepartmentalMediumTermFiscalPlans452.13StrengtheningLegislativeScrutinyofBudget46Section3.ThemeThree:S

5、trengtheningAccounting,Reporting,Controls,andTransparency503.1AccountingandReporting503.2TreasuryManagement663.3CashManagement733.4Subsidies-Targeting,AccountabilityandTransparency753.5PayrollControls-HRMS783.6Procurement(KTTPandE-Procurement)813.7PublicaccesstoKeyfiscalinf

6、ormation85Section4.ThemeFour:ImprovingFiscalAssetsandLiabilityManagementSystem904.1GovernmentGuarantees904.2OffBudgetBorrowings934.3InvestmentsinGovernmentCompanies964.4DebtManagementRecordingandReporting1004.5LoansandAdvances1054.6MonitoringArrearsofPayments108Page7Governm

7、entofKarnataka-PublicFinancialManagementReformActionPlan–2014–Appendix4.7UnencashedCheques111Section5.ThemeFive:StrengtheningAuditandLegislativeOversight1145.1EffectivenessofInternalAudit1145.2ExternalAuditing-Responsiveness1185.3StrengtheningKarnatakaStateAccounts&AuditDep

8、artment(KSAD)1225.4LegislativeReview–ExternalAudit129Section6.ThemeSix:ImprovingPF