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Public Finance Management Definition Pdf Download

public finance management definition pdf

 

Public Finance Management Definition Pdf Download >>> http://shurll.com/bjnqs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2)..Any..money..deposited..with..the..Treasury..in..terms..of..subsection..(1)..shall..be..accompanied..by..such..statement..setting..out..such..particulars..relating..to..that..money..as..the..Treasury..may..require...(3)..If..at..any..time..it..appears..to..the..Comptroller..and..Auditor-General..that..any..irregularity..has..occurred..in-..(a)..the..collection,..receipt,..custody,..control..or..payment..of..public..money;..or..(b)..the..receipt,..custody,..control,..issue,..sale,..transfer..or..delivery..of..any..State..property;..he..or..she..shall..immediately..bring..the..matter..to..the..notice..of..the..Treasury,..the..appropriate..accounting..officer..or..receiver..of..revenue,..as..the..case..may..be,..and-..(c)..the..Public..Service..Commission,..where..in..his..or..her..opinion..the..irregularity..constitutes..misconduct..on..the..part..of..any..member..of..the..Public..Service;..and..(d)..the..Commander..of..the..branch..of..the..Defence..Forces..concerned,..where..in..his..or..her..opinion..the..irregularity..constitutes..misconduct..or..a..breach..of..discipline..on..the..part..of..any..member..of..the..Defence..Forces;..and..(e)..the..Commissioner-General..of..Police,..where..in..his..or..her..opinion..the..irregularity..constitutes..misconduct..or..breach..of..discipline..on..the..part..of..any..member..of..the..Police..Force;..and..(f)..the..Commissioner..of..Prisons,..where..in..his..or..her..opinion..the..irregularity..constitutes..misconduct..or..a..breach..of..discipline..on..the..part..of..any..member..of..the..Prison..Service;..and..(g)..the..Attorney-General,..where..in..his..or..her..opinion..the..irregularity..constitutes..a..criminal..offence...11/2009..PUBLIC..FINANCE..MANAGEMENT..Cap...(4)....The....accounting....authority....for....such....public....entity....shall....be....responsible....for....ensuring....that....the....expenditure....of....the....public....entity....is....in....accordance....with....the....approved....budget.....(10)...The...Minister...shall,...within...ninety...days...of...the...end...of...the...financial...year,...submit...to...the...House...of...Assembly...the...unaudited...consolidated...annual...financial...statements....Forgery..of..securities...(2)...For...the...avoidance...of...doubt...it...is...declared...that...no...loan,...indemnity,...bond,...security...or...other...obligation...contracted...in...terms...of...the...State...Loans...and...Guarantees...Act...[Chapter...22:13]...shall...be...affected...by...the...repeal...of...that...Act...under...section...(1)....

 

This...can...be...done...through...many...techniques...like...ratio...analysis,...financial...forecasting,...cost...and...profit...control,...etc....Treasury....to....manage....and....control....public....resources.....17...What..explains..this..difference..in..performance?..And..what..implications..does..it..have..for..the..design..of..reforms..and..for..the..provision..of..external..support?..Recent..research..and..evaluation..suggests..that..three..critical..ingredients..are..needed..for..successful..PFM..reform:..Leadership....a..strong..political..and..technical..commitment,..clear..communication..and..coordination..of..reform,..and..a..widening..group..of..reform..leaders..who..manage..fears,..expectations..and..differences..of..opinion..Policy..space..for..developing..appropriate..reforms....a..thorough..understanding..of..the..context,..a..focus..on..the..functionality..of..the..system..and..not..just..the..form,..and..teams..and..organisations..that..experiment..and..take..risks,..interrogating..both..the..problem..and..the..proposed..solutions..Adaptive,..iterative..and..inclusive..processes....where..monitoring,..learning..and..adaptation..are..key...(4)..Section..21..of..the..Interpretation..Act..[Chapter..1:01]..shall..apply,..with..the..necessary..changes,..in..relation..to..the..power..conferred..on..the..Treasury..by..subsection..(2)..to..issue..instructions..or..directions...

 

22:19...20...Investment...of...money...in...Consolidated...Revenue...Fund...(1)...Any...sums...standing...to...the...credit...of...the...Consolidated...Revenue...Fund...may,...subject...to...compliance...with...authorised...procedures,...be-...(a)...kept...in...cash...or...in...such...accounts...with...a...financial...institution...as...the...Accountant-...General...may...from...time...to...time...determine;...(b)...invested...with...a...financial...institution...at...call...or...subject...to...notice...not...exceeding...twelve...months,...or...in...an...investment...authorised...by...law...for...the...investment...of...trust...funds...and...approved...by...the...Minister....2....(3)....In....the....performance....of....his....or....her....functions....in....terms....of....subsection....(2),....an....internal....auditor-....(a)....shall....have....free....access....at....all....reasonable....times....to....any....records,....books,....vouchers,....documents....and....public....resources....under....the....control....of....the....Ministry....or....reporting....unit....concerned;....(b)....shall....have....direct....access....to....the....accounting....officer....of....the....Ministry....or....reporting....unit....concerned;....(c)....may,....without....payment....of....any....fee,....cause....search....to....be....made....in....and....extracts....to....be....taken....from....any....record,....book,....voucher....or....document....under....the....control....of....the....Ministry....or....reporting....unit....concerned;....(d)....may....call....upon....any....officer....in....the....Ministry....or....reporting....unit....concerned....to....give,....and....shall....be....entitled....to....receive....without....undue....delay....from....that....officer,....any....explanations....and....information....he....or....she....may....require....to....enable....him....or....her....to....perform....his....or....her....functions.....(3)..An..issue..authorised..in..terms..of..subsection..(1)..shall..be..submitted..for..appropriation..by..Act..of..Parliament..on..one..of..the..fourteen..days..on..which..the..House..of..Assembly..sits..next..after..such..issue..has..been..authorised...(2)...The...Minister...may...at...any...time...after...giving...reasonable...notice...in...writing...to...the...trustee...or...trustees...concerned-...(a)...vary...the...functions...of...a...trustee;...or...(b)...remove...a...trustee...from...office;...or...(c)...in...the...event...of...the...removal...from...office,...death...or...retirement...of...a...trustee,...appoint...a...trustee...in...his...or...her...place;...or...(d)...appoint...additional...trustees....(6)..The..chairperson..of..the..audit..committee..shall..send..or..cause..to..be..sent-..(a)..all..notices..of..audit..committee..meetings;..and..(b)..all..minutes..of..audit..committee..meetings;..to..the..Accountant-General,..Comptroller..and..Auditor-General,..internal..auditors..and..external..auditors..where..appropriate...22:19.."accounting..authority"..means..the..person..or..body..referred..to..in..section..41(2);.."accounting..officer"..means..a..person..who..is..prescribed..to..be..an..accounting..officer..in..terms..of..section..10;.."agent",..for..the..purposes..of..Part..VI,..means..an..agent..appointed..in..terms..of..section..70..(b);.."appropriate..Minister",..in..relation..to-..(a)..a..public..entity,..means..the..Minister..responsible..for..administering..the..Act..by..or..in..terms..of..which..the..public..entity..was..established;..(b)..a..company,..partnership..or..joint..venture..referred..to..in..paragraph..(b)..or..(d)..of..the..definition..of.."public..entity",..means-..(i)..the..Minister..who,..according..to..the..memorandum..and..articles..of..association..of..the..company,..the..partnership..agreement..or..the..foundational..document..of..the..joint..venture,..as..the..case..may..be,..is..the..Minister..who..holds..the..shares..or..interests..on..behalf..of..the..State;..or..(ii)..in..the..absence..of..any..indication..referred..to..in..subparagraph..(i),..the..Ministry..responsible..for..the..sector..of..the..economy..in..which..the..company,..partnership..or..joint..venture..carries..on..its..main..activities;.."Appropriation..Bill"..or.."Appropriation..Act"..means..a..Bill..referred..to..in..section..28(3),..or..Act..resulting..from..an..Appropriation..Bill..or..Supplementary..Appropriation..Bill;.."appropriate",..in..relation..to..public..moneys,..means..appropriate..through..an..Appropriation..Bill..or..Act;.."audit..committee"..means..a..committee..established..in..terms..of..section..84;.."bond"..means..a..document..issued..in..pursuance..of..Part..VI..acknowledging..a..debt..and..binding..the..State..to..pay..a..specified..sum..at..a..stated..time..or..on..special..conditions,..and..includes..a..debenture..or..other..form..of..certificate..of..indebtedness;.."budgeted",..in..relation..to..expenditure,..means..itemised..in..the..estimates..of..expenditure..and..voted..for..in..an..Appropriation..Act;.."cancelled",..in..relation..to..bonds..or..stock,..means..cancelled..in..terms..of..section..77(3);.."capital..budget",..in..relation..to..a..public..entity,..means..a..programme..of..capital..expenditure..which..that..public..entity..proposes..to..incur..or..to..which..it..proposes..to..commit..itself..during..its..financial..year,..whether..or..not..such..capital..expenditure..is..in..respect..of..projects..which..will..be..completed..during..that..financial..year,..together..with..proposals..for..the..financing..thereof;.."capital..expenditure"..means..expenditure..on..any..project..involving..the..acquisition..of..capital..assets..such..as..land,..buildings,..plant,..machinery,..fixtures..and..fittings,..whether..such..acquisition..is..additional..to,..an..improvement..of..or..in..replacement..of..capital..assets..already..held..and..includes,..in..relation..to..a..public..entity,..such..other..expenditure..as..the..appropriate..Minister..and..the..Minister..may..designate..prior..to..the..approval..or..alteration..of..a..capital..budget..as..being..capital..expenditure;.."Comptroller..and..Auditor-General,"..means..the..person..appointed..as..such..in..terms..of..section..105..of..the..Constitution;.."consolidate,"..in..relation..to..annual..financial..statements,..means..to..combine..the..annual..financial..statements..of..every..Ministry,..reporting..unit,..public..entity..(other..than..a..local..authority)..and..constitutional..entity;.."Consolidated..Revenue..Fund"..means..the..Consolidated..Revenue..Fund..referred..to..in..section..101..of..the..Constitution;149..Cap...This..approach..provides..the..conceptual..basis..for..the..Public..Expenditure..&..Financial..Accountability..(PEFA)..assessment..framework,..developed..by..the..IMF..and..the..World..Bank..in..conjunction..with..the..EU,..DFID..and..other..bilateral..donors...Some....Public....Expenditure....Reviews....(PERs)....also....address....these....issues....but,....in....general,....such....studies....are....not....common....in....developing....countries....and....their....structure....rarely....allows....for....easy....international....comparison.....

 

11/2009....PUBLIC....FINANCE....MANAGEMENT....Cap.....(2)...To...the...extent...that...a...provision...of...this...Act...applies...to...Parliament,...any...controlling...and...supervisory...functions...of...Treasury...in...terms...of...that...provision...shall...be...performed...by...the...Speaker...of...the...House...of...Assembly....It..means..applying..general..management..principles..to..financial..resources..of..the..enterprise...Offences...and...penalties....62.....(2011)....(5)...Any...person...who,...under...examination...by...an...internal...or...external...auditor...in...terms...of...Part...VIII,...makes...any...statement...which...he...or...she...knows...to...be...false...or...does...not...have...reasonable...grounds...to...believe...to...be...true,...shall...be...guilty...of...an...offence...and...liable...to...a...fine...not...exceeding...level...seven...or...to...imprisonment...for...a...period...not...exceeding...two...years...or...to...both...such...fine...and...such...imprisonment....Many..PFM..reforms..involve..the..introduction..of..Integrated..Financial..Management..Information..Systems..(IFMIS),..often..at..substantial..cost..in..financial..outlays..and..administrative..efforts...PART...VI...LOANS,...GUARANTEES...AND...OTHER...COMMITMENTS...52....A..Contemporary..Approach..to..Public..Expenditure..Management,..Chapter..1,..pp...

 

86....Financial....misconduct....by....accounting....authorities....and....employees....of....public....entities....(1)....An....accounting....authority....for....a....public....entity....commits....an....act....of....financial....misconduct....if....that....accounting....authority....wilfully....or....negligently-....(a)....fails....to....comply....with....a....requirement....of....Part....IV....or....V;....or....(b)....makes....or....permits....any....irregular....expenditure....or....fruitless....and....wasteful....expenditure.190....NO.....(2)..The..functions..of..an..internal..auditor..appointed..in..terms..of..subsection..(1)..shall..be-..(a)..to..monitor..the..financial..administration..and..procedures..of..the..Ministry..or..reporting..unit..concerned..to..ensure..that-..(i)..proper..accounting..and..bookkeeping..transactions..and..procedures..are..carried..out;..and..(ii)..proper..accounting..records..are..maintained;..and..(iii)..adequate..internal..checks..and..controls..are..observed;..and..(iv)..assets..under..the..control..of..the..Ministry..or..reporting..unit..are..properly..accounted..for;..and..(v)..instructions..and..directions..issued..in..terms..of..section..6..are..complied..with;..and186..NO...The...selected...readings...seek...to...provide...an...introduction...to...this...literature....(5)...If...in...the...opinion...of...the...responsible...Minister...it...would...not...be...in...the...public...interest...to...publish...any...account,...statement...or...return...which...is...required...to...be...transmitted...to...the...Accountant-General...in...terms...of...subsection...(4),...the...accounting...officer...shall,...on...the...instructions...of...the...Minister...given...in...writing,...endorse...the...account,...statement...or...return...accordingly....5.... ef1da23cbc

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