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Public Financial Administration

Public Financial Administration

          
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About the Book

There is a great financial crisis at all levels of Government i.e. Union to local levels in 21st Century. Financial Management must be given top priority as the entire functioning of the machinery of Govt. depends on finance. In this book, concrete suggestions have been given to make use of the finances efficiently to ensure financial stability and development as well as face the forces of globalization, privatization, and debureaucratisation intelligently and prudently. This book, "Public Financial Administration' has been divided into 23 chapters including charts, tables, references and bibliography. These are : Financial Administration : Meaning, Nature, Scope, Significance, Aspects and Ecology; Union-State Financial Relations and Finance Commission; Financial Administration at the Union Level : Ministry of Finance, Structure, Functions and Role; Reserve Bank of India : Structure, Internal Organization and Management and its Role in Monetary Policy Management and Indian Money Market; Financial Administration at State Level : State Department of Finance (Haryana); Budget: Meaning, Principles, Implications and Deficit Financing; Budget Cycle : Formulation, Enactment and Execution; Resource Mobilization and Utilization; Tax Administration; Management Accounting and the Accounting System in India; Parliamentary Financial Control; Audit and the Audit System in India; Public Accounts Committee; Estimates Committee; Public Enterprises and its Control: Role of Audit and the Committee on Public Undertakings; Parliamentary Standing Committees; Corruption; Financial Management in Municipal Bodies; Financial Management in Panchayati Raj Institutions; Performance Budgeting; Cost Benefit Analysis; Marginal Costing; Appendix; Bibliography. It may be added that extensive use has been made of the Annual Reports of the Ministry of Finance, Reserve Bank of India documents, Audit Reports, Parliamentary Committee Reports, Budgetary documents etc. of the Govt. of India, as well as reports and documents of the State Govts. as these are authentic and dependable sources of information. Besides, the use of reports of Commissions, and Committees appointed from time to time by the Union and State Govts. have also been taken into consideration. It is hoped that this book will make a valuable contribution to the existing knowledge and literature on Financial Administration and Management. Besides, this should also help academics from different disciplines like Public Administration, Management, Economics, Commerce, Public Finance as well as policy-makers and planners in identifying financial issues and problems and the remedial actions required.

Table of Contents:
Preface I. NATURE AND SCOPE OF FINANCIAL ADMINISTRATION : 1. Financial Administration : An Art and a Science 2. Scope 3. Aspects of Financial Administration 4. Ecology of Financial Administration II. CENTRE-STATE FINANCIAL RELATIONS : 1. Introduction 2. Financial Resources of the Union and State Governments III. FINANCE COMMISSION : 1. Need 2. Creation and Functions of Finance Commission 3. Composition of the Finance Commission 4. Methodology of Working 5. Distribution of Tax Resources 6. Service Tax and Expenditure Tax 7. Grants-in-aid to Cover Non-Plan Gap on Revenue Account and Incentive Fund 8. Grants-in-aid for up-Gradation of Standards of Administration and Special Problems 9. Grants for Local Bodies 10. Debt Relief to States 11. Fiscal Reform Program for the States 12. Conclusion IV. MINISTRY OF FINANCE : 1. Introduction 2. Structure 3. Department of Economic Affairs 4. E-Governance in Department of Economic Affairs 5. Conclusion V. RESERVE BANK OF INDIA : 1. Internal Organization and Management 2. Offices and Branches of the Bank 3. Functions 4. Monetary Policy : RBI and Indian Money Market 5. Instruments of General Credit Control VI. FINANCIAL ADMINISTRATION AT STATE LEVEL : 1. Functions 2. Organizational Set-up 3. Working of State Finances 4. Public Administration 5. Conclusion VII. PRINCIPLES OF BUDGET-MAKING : 1. Meaning 2. Principles 3. Implications 4. Conclusion VIII. THE BUDGET CYCLE : 1. Preparation of the Budget 2. Enactment of the Budget 3. Execution of the Budget 4. Appraisal and Recommendations IX. RESOURCE MOBILIZATION AND UTILIZATION : 1. Mobilization of Financial Resources 2. NABARD 3. Rural Infrastructure Development Fund 4. Resource Utilization 5. Conclusions and Recommendations X. TAX ADMINISTRATION IN INDIA : 1. Need for Tax Revenue 2. Structure of Tax Administration at the Union Level 3. Central Board of Direct Taxes 4. Indirect Taxes : Customs and Excise Duties 5. Customs and Central Excise Settlement Commission 6. Custom Excise and Gold (Control) Appellate Tribunal XI. ACCOUNTING SYSTEM IN INDIA : 1. Management Accounting 2. Accounting System in India 3. New Development Coding Pattern 4. Critical Appraisal and Suggestions XII. PARLIAMENTARY FINANCIAL CONTROL : 1. Discussion during the Passage of the Finance Bill 2. Question Hour 3. Conclusion XIII. AUDIT SYSTEM IN INDIA : 1. Meaning 2. Types of Audit 3. Audit in India 4. The Comptroller and Auditor-General of India 5. Audit and Administration 6. Conclusion XIV. PUBLIC ACCOUNTS COMMITTEE : 1. Functions 2. Role of the Public Accounts Committee 3. Limitations of the PAC 4. Recommendations/Observations which have been Accepted by Government 5. Conclusions and Recommendations XV. ESTIMATES COMMITTEE : 1. Functions 2. Contents 3. Evaluation XVI. PUBLIC ENTERPRISES AND CONTROL MECHANISM : 1. Department of Public Enterprises (DPEs 2. Objectives of Public Sector 3. Growth of Investment 4. Contribution to the Central Exchequer 5. Parliamentary Control 6. Audit 7. Audit Board 8. Audit Report 9. Committee on Public Undertakings 10. Working of the Committee XII. PARLIAMENTARY STANDING COMMITTEES : 1. History 2. Constitution 3. Case Studies of Some Reports 4. Important Recommendations 5. Assessment and Conclusion XVIII. CORRUPTION : 1. Impact of Corruption 2. Extent 3. Forms of Corruption 4. Harmful Effects of Corruption 5. Causes of Corruption 6. Remedies for Corruption 7. Conclusion XIX. FINANCIAL MANAGEMENT IN MUNICIPAL BODIES : 1. Budgeting 2. Taxes 3. Octroi 4. House Tax 5. Loans 6. Expenditure 7. Municipal Finance and Eleventh Finance Commission 8. Tenth Finance Commission Award for Local Bodies 9. Eleventh Finance Commission XX. FINANCIAL MANAGEMENT IN PANCHAYATI RAJ INSTITUTIONS : 1. Committees on Panchayat Finances 2. Problems of Resources 3. Resources for PRIs XXI. PERFORMANCE BUDGETING : 1. Introduction 2. Performance Budgeting 3. Common forms of Budgeting 4. Problems of Traditional Budgeting 5. History of Performance Budget 6. Meaning and Relevance of Performance Budget 7. Significance/Purpose 8. Process of Performance Budgeting 9. Format of Performance Budget 10. Critical Appraisal 11. Conclusion 12. Zero-Base Budgeting XXII. COST BENEFIT ANALYSIS : 1. Nature, Meaning and Scope of Cost Benefit Analysis 2. Techniques of Cost Benefit Analysis XXIII. MARGINAL COSTING : 1. Marginal Costing 2. Break-even Analysis/Cost Volume Profit Analysis


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Product Details
  • ISBN-13: 9788176293891
  • Publisher: Deep & Deep Publications
  • Publisher Imprint: Regal Publications
  • Edition: 1
  • No of Pages: 672
  • ISBN-10: 817629389X
  • Publisher Date: 2008
  • Binding: Hardcover
  • Language: English

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