Scrutinizing Public Expenditures

Scrutinizing Public Expenditures PDF

Author: Rick Stapenhurst

Publisher: World Bank Publications

Published: 2005

Total Pages: 44

ISBN-13:

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In 2002, David McGee wrote a comprehensive report on two important elements in the system of public financial accountability, namely the office of the Auditor General and the parliamentary oversight committee commonly referred to as the Public Accounts Committee (PAC). The purpose of the present paper is to deepen McGee's analysis of PACs. In particular, the authors define PAC success and identify those factors that affect PAC peformance. They use data that were collected by the World Bank Institute in 2002, when a survey questionnaire was sent to 51 national and state/provincial parliaments in Commonwealth countries in Asia and Australasia, and Canada and the United Kingdom. The authors find that the institutional factors which most account for the success of the PACs are the focus on government's financial activity rather than its policies, the power to investigate all past and present government expenses, the power to follow up on government action in response to its recommendations, and its relationship with the Auditors General.

Making Governments Accountable

Making Governments Accountable PDF

Author: Zahirul Hoque

Publisher: Routledge

Published: 2015-05-15

Total Pages: 327

ISBN-13: 1317666968

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Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

The Overseers

The Overseers PDF

Author: David G. McGee, QC

Publisher: Pluto Press (UK)

Published: 2002-07-20

Total Pages: 136

ISBN-13:

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This report is the result of the meetings of a study group organized by the Commonwealth Parliamentary Association with some participation by the World Bank. The members of the study group are members of public accounts committees, or PACs, in Australia, Botswana, Canada, India, Jamaica, Papua New Guinea, Singapore, and the UK. The aim of the group was to assess the operation of PACs and define their role in promoting good government, with consideration of issues that include accountability, PAC organization, problems peculiar to smaller legislatures, international cooperation, and information exchange. Not indexed. Distributed by Stylus. Annotation copyrighted by Book News, Inc., Portland, OR

Parliamentary Oversight Tools

Parliamentary Oversight Tools PDF

Author: Riccardo Pelizzo

Publisher: Routledge

Published: 2013-06-17

Total Pages: 177

ISBN-13: 1136517243

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This book investigates Parliaments’ capacity to oversee government activities, policies and expenditures. Utilising a comparative approach, the book presents a new examination of oversight tools and discusses the conditions under which such tools are employed effectively. The result of a 9-year collaboration between the authors, this book draws from the findings of survey data collected by the World Bank Institute and the Inter-Parliamentary Union, analysing information from 120 parliaments. The book represents a rigorous attempt to test whether international organizations are correct in claiming that the quality of democracy and good governance can be improved by strengthening the oversight capacity of legislatures. It discusses the tools available to parliaments worldwide, and taking a comparative approach considers which tools are more or less common, how oversight capacity can be estimated, how oversight capacity is related to other institutional and constitutional factors, and above all what ensures that oversight tools are used effectively. This analysis reveals that while the quality of democracy and good governance benefit from effective oversight, oversight effectiveness cannot be reduced to oversight capacity. The book urges policy makers and reformers to change their approach from strengthening capacity to securing that the capacity is put to good use. Parliamentary Oversight Tools will be of interest to students, scholars and practitioners of legislative politics and governance.

Oswaal UPSC CSE Mains 11 Years Solved Papers (2013-2023) General Studies For Civil Services Exams 2024

Oswaal UPSC CSE Mains 11 Years Solved Papers (2013-2023) General Studies For Civil Services Exams 2024 PDF

Author: Oswaal Editorial Board

Publisher: Oswaal Books

Published: 2023-10-25

Total Pages: 579

ISBN-13: 935728897X

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Description of the product: 1) Time-Tested Excellence: This book is a time machine through 11 years of UPSC Main papers, including the 2023 edition. 2) Practice Makes Perfect: Extensive solved papers offer you ample opportunities to practice and build the confidence you need. 3) Answer Writing Mastery: Unlock the art of effective answer writing with valuable exam insights. 4) Clarity Through Explanation: This book provides approach to each question and extensive model answers with current examples to ensure your understanding is rock solid. 5) Stay Ahead with Trends: Our Micro Trend Analysis keeps you up to date with evolving question patterns, making you 100% exam-ready. 6) Expert Mentorship: Seek guidance and overcome exam jitters with expert advice and tips.

Financial Accountability in Nepal

Financial Accountability in Nepal PDF

Author: World Bank

Publisher: World Bank Publications

Published: 2003

Total Pages: 168

ISBN-13: 9780821354414

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"Nepal has suffered from the lack of proper management of public expenditures, stagnant real revenues, large and inefficient parastatals, and a weak financial sector. Fiduciary risk remains high. His Majesty's Government of Nepal has accorded high priority to the assurance of good accountability and transparency in public sector financial management." "Reforms are now critical and should be approached in an integrated way covering planning, budgeting, accounting, internal control, internal audit, external audit, and oversight. Action in only one area of financial management will not result in the same degree of benefits. The capacity building recommended in this report's Development Action Plan is designed to introduce international accounting and auditing standards in both the public and the private sectors, and to close the gap between precept and practice. The Government has a firm commitment to implement these time-bound actions." --Résumé de l'éditeur.