Financial Accountability in Nepal: Country Assessment

Front Cover
World Bank Publications, 2003 - Business & Economics - 148 pages
Reforms in financial management are critical and should be approached in an integrated way covering planning, budgeting, accounting, internal control, internal audit, external audit, and oversight. Reform in only one area of financial management will not result in the same degree of expected benefits. This diagnostic study analyzes the budgeting, accounting, financial reporting and auditing systems, and the standards and practices in both the public and private sectors of Nepal's economy. The objectives of this study are to evaluate the strengths and weaknesses of the system, to assess the fiduciary risk that investments in both the public and private sectors are subject to and to identify the needs for capacity building in these areas.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

VII
29
VIII
30
IX
31
XI
32
XII
35
XIII
37
XIV
38
XVI
41
LX
81
LXI
83
LXII
84
LXIII
85
LXIV
89
LXVI
91
LXVII
94
LXVIII
99

XVII
42
XIX
45
XXI
46
XXII
47
XXV
48
XXVII
50
XXVIII
53
XXX
54
XXXI
55
XXXII
59
XXXIII
61
XXXV
63
XXXVI
64
XXXVII
65
XXXIX
67
XLI
69
XLIII
70
XLV
71
XLVII
72
XLIX
73
LI
74
LII
75
LIII
76
LIV
77
LV
79
LVII
80
LXXI
100
LXXIV
101
LXXV
103
LXXVI
104
LXXVIII
107
LXXX
110
LXXXI
111
LXXXII
113
LXXXIII
115
LXXXIV
116
LXXXV
118
LXXXVII
119
LXXXVIII
121
XC
122
XCIII
123
XCV
124
XCVI
125
XCVII
127
XCVIII
129
XCIX
130
CII
131
CIII
133
CIV
141
CV
147
Copyright

Other editions - View all

Common terms and phrases

Popular passages

Page 37 - the King shall, in respect of every financial year, cause to be laid before a joint sitting of Parliament an annual estimate
Page 65 - by a statement of the expenses allocated to each Ministry in the previous financial year and particulars of whether the objectives of the expenses have been achieved";
Page 29 - Nepal is one of the world's poorest countries with a per capita income of US$220
Page 70 - has been a member of the International Organization of Supreme Audit Institutions (INTOSAI)
Page 70 - by a two-thirds majority of the total membership of the House of Representatives.
Page 114 - the financial statements (balance sheet, profit and loss account, and cash flow statement)
Page 32 - that only a few of the major ones can be mentioned here.
Page 83 - are appointed for a term of six years. Their appointments may be renewed,
Page 115 - of at least ten percent of the paid-up capital of the company, or at least one-fourth of the total number of
Page 68 - by the International Federation of Accountants (IFAC) and the International Organization of Supreme Audit Institutions (INTOSAI)

Bibliographic information