Год издания: 2003
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Download DescriptionThis document assesses the quality of financial accountability and transparency in Nepal and makes recommendations for improvement. The financial accountability assessment is a joint exercise of His Majesty ' s Government of Nepal (HMGN) and the World Bank, with strong participation by donor partners as well as private agencies, non-government agencies, private sector, oversight agencies, and donor partners. the review concludes that the lack of compliance and poor implementation of the regulations is the single most important problem that affects public sector financial accountability in Nepal. With respect to public funds, the report reviews the Government ' s budgeting, financial planning, cash flow management, accounting and financial reporting, at the central and local government level. It also reviews the standards and practices of the external oversight agencies--the Office of the Auditor General, the Public Accounts Committee, the Commission for the...