02446nam a2200277 a 4500 53477 BD-RjUL 20211209075952.0 161016s2003 waua b i000 0 eng 0821354418 (BD-RjUL)53598 DLC eng DLC BD-RjUL eng 657.095496 23 FIN 2003 Financial accountability in Nepal : a country assessment / Washington, DC : World Bank, 2003. xiii, 148 p. : ill. ; 26 cm. Includes bibliographical references. Ch. I. Introduction -- Ch. II. Central Government Budgeting, Financial Planning, and Cash Flow Management -- Ch. III. Central Government Accounting and Financial Reporting -- Ch. IV. Local Government Accounting and Financial Reporting -- Ch. V. Cross-Cutting Issues in Public Sector's Financial Accountability -- Ch. VI. Independent Auditing -- Ch. VII. Oversight Arrangements -- Ch. VIII. Fiduciary Risk -- Ch. IX. Private Sector Accounting and Auditing -- Ch. X. Accountability in The Financial Sector -- Ch. XI. Corporate Governance -- Ch. XII. Accountability in The Non-Governmental Organizations -- Ch. XIII. Development Action Plan and Implementation Strategy. "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."--BOOK JACKET. Finance, Public Nepal. 159867 Finance, Public Accounting Nepal. 159868 World Bank. 159869 ddc BK 53477 53477 0 0 ddc 0 0 NFIC RUCL RUCL Stack 2007-06-12 Paragon Enterprises Dhaka 22.00 0 657.095496 FIN 2003 2016-10-16 00:00:00 C-2 2016-10-16 BK 0 0 ddc 0 1 NFIC RUCL RUCL Reading 2007-06-12 Dhaka,Paragon Enterprise Lit., 22.00 0 657.095496 FIN 2003 2017-01-18 00:00:00 C-1 2021-12-09 BK