scholarly journals Public finance management and data availability for nutrition financing in India

2021 ◽  
Vol 6 (4) ◽  
pp. e004705
Author(s):  
Avani Kapur ◽  
Ritwik Shukla
Keyword(s):  
Public Finance ◽  
Public Service ◽  
Data Availability ◽  
Data Systems ◽  
The Public ◽  
Finance Management ◽  
Target Populations ◽  
Data Gaps ◽  
Planning Processes ◽  
Release Processes

For investments to translate into improved public service delivery, having a strong public finance management (PFM) system that lays out the rules, institutions and processes by which public funds are managed is critical. To enable a better understanding of the nutrition financial landscape, this paper seeks to determine whether the current PFM system in India allows for capturing required nutrition data. It does this by mapping the availability and comparability of data for a set of key nutrition-specific interventions through the budget cycle: from budget formulation, to execution, and finally, evaluation. The study finds significant gaps in data availability including absence of financial data by level of governance, geography and intervention components. These challenges relate to gaps in PFM design in India from weak planning processes, line-item budgeting, unavailability of time costs, inefficient fund release processes, difficulties in estimating target populations and the lack of output costing. These gaps in the PFM system and consequent data issues have several implications which may lead to strained delivery. This in turn impacts quality and the possibility of course correction. Some of these challenges can be overcome by ensuring planning processes are enforced, expanding existing data systems, making more data available in the public domain, using existing research better and using assumptions carefully to cover data gaps.

PRIORITY MEASURES OF LEGAL REGULATION OF THE SYSTEM OF S TATE AND MUNICIPAL PROCUREMENTS

2020 ◽  
Vol 13 (1) ◽  
pp. 86-94
Author(s):  
I.Yu. Fedorova ◽  
Keyword(s):  
Public Finance ◽  
Management System ◽  
Public Procurement ◽  
Legal Regulation ◽  
Main Attention ◽  
Procurement Process ◽  
The Public ◽  
Finance Management ◽  
Legislative Framework ◽  
Last Stage

The paper considers innovations in the field of legal regulation of public procurement at the last stage of the reform carried out in the public finance management system. The main attention is paid to filling the gaps in the legislative framework of the contract system in the field of procurement through the introduction of more effective instruments in 2018–2019, measures are considered that can increase the efficiency of the procurement process, and the conclusion is drawn about the effect of procurement on the development of individual sectors of the economy.

scholarly journals The public finance management act as a reform measure to capacitate public officials

2002 ◽  
Vol 5 (1) ◽  
pp. 219-232
Author(s):  
D. J. Fourie
Keyword(s):  
Human Resources ◽  
Human Resource Development ◽  
Public Service ◽  
White Paper ◽  
Alternative Methods ◽  
Public Officials ◽  
Public Servants ◽  
The Public ◽  
Finance Management ◽  
The People

The urgent need to develop South Africa's human resources in the public service has been conceptualized in many policy documents. The underlying objective of efforts to strengthen the human resources in the public sector, is the delivery of effective services to the people of South Africa. In line with the White Paper on the Transformation of the Public Service, 1995, the effective mobilization, development and utilization of human resources are stressed as important factors in the transformation of the public service because of their contribution to individual and institutional capacity to ensure effective governance. Financial resources are important in order to develop and sustain the skills of the public servants; however, there is a tendency to cut the budget for human resource development programmes. Alternative methods should be developed to obtain additional sources of income.

scholarly journals MEKANISME QUR’ANI PENGELOLAAN KEUANGAN PUBLIK

2017 ◽  
Vol 22 (2) ◽  
pp. 345
Author(s):  
Rosidin Rosidin
Keyword(s):  
Public Finance ◽  
Role Model ◽  
Good Governance ◽  
Core Competencies ◽  
Economic Activities ◽  
Social Functions ◽  
The Public ◽  
Finance Management ◽  
Language Analysis ◽  
Alternative Solutions

Abstrak Pengelolaan keuangan publik merupakan amanah yang harus diemban dengan penuh tanggung jawab. Problematika menyangkut pengelolaan keuangan publik harus segera dituntaskan dengan menerapkan aneka alternatif solusi, baik didasarkan pada studi teoretis, empiris maupun normatif. Tulisan ini bermaksud menyingkap kandungan al-Qur’an terkait mekanisme pengelolaan keuangan publik melalui operasionalisasi metode tafsir tarbawi yang melibatkan tiga tahap teknik analisis, yaitu kebahasaan (lughawi), isi (tahlili) dan kependidikan (tarbawi). Signifikansi studi normatif ini adalah memberikan nuansa aksiologis, sehingga pengelolaan keuangan publik didasarkan pada pertimbangan halal-haram, adil-zhalim, baik-buruk, maslahat-mafsadat, dan sistem nilai Islami lainnya. Nuansa aksiologis inilah yang menjadi distinction antara pengelolaan keuangan publik yang Islami dengan yang non-Islami. Mekanisme Qur’ani pengelolaan keuangan publik yang ditawarkan dalam tulisan ini memuat tiga hal pokok. Pertama, pentingnya relasi korelatif yang harmonis antara pihak pengelola (imam) dengan publik (umat) dalam implementasi kebijakan yang baik, dengan didasarkan pada prinsip good governance, melalui program-program dinamis-kontekstual berbasis kerjasama Islami (ta’awun dan musyarakah) yang melibatkan pihak pengelola dengan publik. Kedua, implementasi sikap moderat melalui tiga model aktivitas ekonomi, yaitu pengelola menyeimbangkan aspek sosial-insaniyah dan spiritual-ilahiah dalam pengelolaan keuangan publik; pengelola terlibat aktif dalam realisasi fungsi sosial keuangan bagi publik; serta pengelola menjadi teladan (role model) bagi publik dalam hal gaya hidup hemat. Ketiga, pengelola meneladani empat kompetensi utama Nabi Yusuf AS yang terbukti berhasil menjalankan amanah sebagai pengelola keuangan publik, yaitu kompetensi Makin (berwenang), Amin (terpercaya), Hafizh (hemat) dan ‘Alim (cermat).    Kata Kunci: Pengelolaan, Keuangan, Publik, dan Qur’ani   Abstract Public finance management is a duty that must be carried on with full responsibility. Problematics concerning public finance management must be resolved by applying a variety of alternative solutions, based on theoretical, empirical and normative studies. This paper aims to examine the verses of the Holy Qur'an that related to public finance management. This paper based on Tafsir Tarbawi method that involves language analysis (lughawi), content analysis (tahlili) and Islam education analysis (tarbawi). The significance of this research is to provide an axiological shades, so that the public finance management always consider halal-haram, fair-unfair, good-bad, advantage-disadvantage, and other Islamic value system. This axiological shades is the distinction between Islamic and non-Islamic public finance management. This paper proposes three main points of Qur’anic mechanism of public finance management. First, the importance of harmonious relationship between government (imam) and public (ummah). Therefore, government have to manage public finance based on the principle of good governance, through implementation of Islamic cooperation programs (ta’awun and musyarakah) between government and public. Second, implementation of moderate life style on economic activities through three models: government have to balance social and spiritual aspects in public finance management; government actively attempt to realize social functions of public finance; and government become a role model for public in terms of frugal lifestyle. Third, goverment emulate the four core competencies of Prophet Joseph. He is a role model of successful figure in terms of public finance management, because of his competencies, those are Makin (competent authorities), Amin (trustworthy), Hafiz (protector) and ‘Alim (knowledgeable).   Keywords: Management, Finance, Public, and Quranic

scholarly journals IT Control Objectives for Implementing the Public Finance Management Act in South Africa

10.28945/3187 ◽  
2008 ◽  
Author(s):  
R. Luyinda ◽  
M.E. Herselman ◽  
G.H.K Botha
Keyword(s):  
Public Finance ◽  
South Africa ◽  
Financial Reporting ◽  
Internal Control ◽  
The Public ◽  
Finance Management ◽  
Design And Implementation ◽  
The Republic

This paper presents the proposed IT Control objectives for implementing the Public Finance Management Act of 1999 (PFMA) for the Republic of South Africa. The aspects covered in this paper show the main concerns of accounting officers in implementing the PFMA. The ability of IT Control Objectives for Information and related Technology (COBIT) to enable the participation of IT in the design and implementation of internal control over financial reporting for the PFMA is a major finding presented in this paper. However, this area of research is new and further studies to inform the responsibility of IT in facilitating the implementation of the PFMA need to be undertaken. This paper is a maiden effort in that direction.

scholarly journals SYSTEM OF PUBLIC FINANCE MANAGEMENT IN UKRAINE: PROBLEMS OF ECONOMIC SECURITY

2018 ◽  
Vol 2018 (11-12) ◽  
pp. 28-46
Author(s):  
Tetiana IEFYMENKO ◽  
Keyword(s):  
Public Finance ◽  
Action Plan ◽  
Economic Security ◽  
Practical Implementation ◽  
Successful Implementation ◽  
Association Agreement ◽  
The Public ◽  
Finance Management ◽  
The Government

Countering threats to the security of the national economic space should be accompanied by the protection of financial sovereignty by the authorities. The unconditional implementation of the medium-term goals to reduce the growth rates of the country’s total debt (in perspective), improvement of the government regulatory mechanisms for allocating limited resources, a better quality of constitutionally guaranteed public services and support for investment in the real economy sector should be a key guideline for the Public Finance Management System (PFMS). The author analyses institutional, macroeconomic, political, organizational and information risks that can hinder the successful implementation of measures aimed at ensuring the consistency and predictability of fiscal policy, preventing default situations, etc. The results of practical implementation of the program documents adopted last year, which regulate the Public Finance Management Reform Strategy 2017-2020 (hereinafter the “Strategy”) and the Action Plan for its implementation, indicate that the lack of coordinated expression of will, as well as a consensus on a unified course of change in society, negatively affects the quality of management of fiscal risks and investment processes and the degree of synchronization of fiscal regulation with other levers of the state’s influence on the success of change management. It is emphasized that a high degree of dependence on international financial assistance to strengthen economic equilibrium, the need for more intensive development of the national economy and continued structural reforms are highlighted in the recently published report of the European Commission in connection with the anniversary of the conclusion and implementation of the EU-Ukraine Association Agreement. The author proposes the ways of neutralizing the destructive consequences of any external or internal transformations in the socio-economic system through: (i) equilibrium processes of social reproduction; (ii) intensification of investments; (iii) promotion of entrepreneurship development; (iv) restriction of shadow activities; (v) ensuring the transparency of operations with the state financial assets; (vi) synergistic effect of management interaction between the Government and the National Bank of Ukraine.

scholarly journals Integrating gender approach into the public finance management system

2020 ◽  
Vol 2020 (2) ◽  
pp. 55-81
Author(s):  
Andrij VATULIOV ◽  
◽  
Kateryna KLYMENKO ◽  
Kostiantyn KUZNIETSOV ◽  
Keyword(s):  
Public Finance ◽  
Management System ◽  
The Public ◽  
Finance Management

scholarly journals INSTITUTIONAL SUPPORT OF PUBLIC FINANCES

2021 ◽  
pp. 5-12
Author(s):  
Alla Chornovol ◽  
Yuliia Nemish ◽  
Olha Biliavska
Keyword(s):  
Public Finance ◽  
Institutional Support ◽  
The State ◽  
External Control ◽  
Financial Control ◽  
Public Finances ◽  
The Public ◽  
Finance Management ◽  
And Control ◽  
The Impact

Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public finances in Ukraine are studied; the institutional units that ensure their formation and control over their use are specified. The peculiarities of the content of public finances of Ukraine are considered, the peculiarities of their components are determined in order to achieve not only economic, but also social goals by the state. Under the institutional support of public finances, we understand a purposeful hierarchical system of legal institutions that form, use, redistribute and control the funds of the public sector. Thus, based on this, among the components of institutional support are: state; executive, legislative and judicial powers; VRU, CMU, central executive bodies, higher judicial bodies, National Bank, Accounting Chamber; local councils, local executive bodies, budgetary institutions, subjects of state and communal property; advisory bodies under the President of Ukraine, the Cabinet of Ministers of Ukraine; scientific, public and professional institutions (organizations) in the field of public finance. The relevance of the study of issues related to improving the efficiency of state bodies on the basis of recommendations of international organizations and the formation of appropriate regulatory and legal support is substantiated. For example, it was noted that an action plan for the respective years should be developed, which includes directions for each area of the Strategy for Reforming the Public Finance Management System (in our opinion, public) and specifies the state bodies responsible for a particular area of public finance. The bodies of state financial control are determined in accordance with the current legislation, in particular: external control carried out by the legislative bodies - the committees of the Verkhovna Rada and the Accounting Chamber; executive authorities and the central bank - the Cabinet of Ministers (through specialized state bodies) and the NBU; and internal (performed by heads of state bodies) and internal audit (performed by the main managers of budget funds). The requirements of the current legislation to ensure openness of their spending and opportunities for free access to this information in order to strengthen public control over the use of public funds are analyzed. The composition and main problems of institutional support of public finances are formulated and practical recommendations for its evaluation are provided, which will allow to increase the efficiency of public finance management. Originality. The scientific novelty lies in the separation of the content of the institutional support of public finances and recommendations for its evaluation according to the established criteria. Practical value. The main provisions of this study in the form of evaluation proposals can be used to monitor the impact of public reform policy on the development of public finances. Key words: public finance; management; institutional support; public authorities; public financial control.

scholarly journals Challenges and Prospects of Evaluation of Programs in Public Finance Management in Georgia

2019 ◽  
pp. 54-60
Author(s):  
D. Oboladze ◽  
R. Otinashvili
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Cost Effective ◽  
Program Assessment ◽  
Successful Implementation ◽  
Planning Stage ◽  
Management Reform ◽  
The Public ◽  
Finance Management ◽  
Policy Paper

The establishment of a program assessment mechanism in the public sector of Georgia is an important element for supporting the ongoing public finance management reform and improving the budgeting process as well as enhancing the budget planning stage and ensuring the efficient, productive and prudent management of budgetary means. The present paper discusses the problem of the absence of a program assessment mechanism in the public sector, reviews alternative solutions to the problem and, by applying a cost-effective method, analyzes the best alternative. This best alternative envisages the establishment of a centralized structural unit at the Ministry of Finance which will be responsible for the assessment of the programs/subprograms of ministries/budgetary organizations. The concluding part of the policy paper offers those measures and reforms in the form of recommendations which must be undertaken for the successful implementation of the best alternative.

Sign in / Sign up

Export Citation Format

Share Document