Government of Karnataka Public Financial Management Reform Action Plan, 2014, Volume 2. Appendix

Abstract

The main report comprises the
 following chapters: executive summary provides the overall
 view of the reform action plan. Chapter one outlines the
 background, scope and methodology for the study; chapter two
 outlines the overview of the state finances; chapter three
 describe the accomplishments made against the 2004 agreed
 PFMA action plan; chapter four provides an overview of the
 analysis, gaps and recommendations made in the study;
 chapter five describes the way forward for implementation of
 the action plan; annex one: PFM reform action plan - 2014
 contains a thematic-wise plan outlining the actions to be
 taken, the responsible department for the actions, and the
 expected timeframe for completing the actions. The detailed
 analysis of the issues and the logic for the action plan are
 provided in the respective sections of the appendix; annex
 two: 2004 PFMA action plan, outlines the current status of
 action taken on 2004 PFMA action plan: this contains the
 action plan as proposed in the 2004 report, updated with the
 current status of actions in the identified areas. In case
 where the actions have been taken and completed by the
 Government of Karnataka, the impact has been documented. The
 appendix comprises the following sections: section one:
 theme one: strengthening PFM legal and institutional
 framework; section two: theme two: enhancing
 comprehensiveness and credibility of the budget; section
 three: theme three: strengthening accounting, reporting,
 controls, and transparency; section four: theme four:
 improving fiscal assets and liability management system;
 section five: theme five: strengthening audit and
 legislative oversight; section six: theme six: improving PFM
 in local self-governments; section seven: theme six:
 improving PFM in public sector undertakings (state owned);
 each section describes the various areas of public financial
 management in the Government of Karnataka grouped into
 thematic reform areas. Each reform area has a discussion of
 the background, the reform actions proposed in the 2004 PFMA
 action plan, the progress of reforms over the last decade,
 the issues presently identified, and the rationale for the
 reform actions proposed; and section eight: 2014 action
 plan: this section describes the action plan with next steps
 to be followed under each activity of the action plan.