Accounting and Budgeting in Government: Spotlighting completed, ongoing, and proposed reforms

ABOUT THE BOOK:- The book takes the reader from basics to the outstanding issues and concerns about the system of government accounting and budgeting in India. It covers the basics of accounting, cash management, expenditure management, payment system, budget making system. It pays attention to the theme of 'fiscal transparency', an important need of democratic governance and 'fiscal responsibility' about how taxation, borrowing and spending affect us all. It has detailed overview of completed, ongoing, contemplated and possible reforms. This spotlighting of the reforms agenda is the core theme of the book and in that respect it is not a textbook on government accounts but provides food for thought to every interested person. All elected public representatives, government officials handling public money, public finance researchers and all enlightened citizens would find it useful. ABOUT THE AUTHOR Subhash Chandra Pandey is an Indian Audit and Accounts Service officer (1983 batch) holding a Ph.D. in Mathematics in the area of operations research. He been a member or adviser in several Committees set up by the Ministry of Finance, the Reserve Bank of India and Institute of Chartered Accountants of India. He worked in the Ministry of Finance for 10 years as Deputy Secretary/Director/OSD during 1994 to 2007 handling budget and expenditure management and taking initiative to work on the historic Fiscal Responsibility and Budget Management Act. He has 8 years experience of financial management in key line Ministries of Defense, Commerce & Industry, Heavy Industry & Public Enterprises and Textiles; their autonomous bodies and public sector undertakings. Within his parent Department, he has handled State government accounts & audit, defence audit and training of audit & accounts staff. He also served as Treasury Consultant to Government of Antigua and Barbuda advising the government on budget and accounts and designing computerised accounting system. M.P. Gupta, an Indian Audit and Accounts Service Officer (1960 Batch) has academic specialisation in Advanced Accounting, work experience of the Indian Audit and Accounts Service for over three decades, understanding of Government accounting and finance systems having been Accountant General in Nagaland, Rajasthan and Bihar, and Additional Secretary, Ministry of Finance, and Financial Advisor, Health Ministry; hand-on experience of commercial system as Financial Advisor, Food Corporation of India. He authored Accounting System Pradhan Mantri Gram Sadak Yojana- an inernet based modern accounting system, combining Government system with the modern accounting system. CONTENTS Foreword to the first edition (1990). 9 Preface to the Third Edition (2021). 13 Preface to the Second Edition (1993). 15 Preface to the First Edition (1990). 17 1. Basic Concepts of Accounting. 19 2. Receipts, Payment and Accounting System. 45 3. Government Accounts in India. 57 4. Budgetary System for Government Expenditure. 97 5. Cash Management by Government. 127 6. Public Debt and Deficits. 143 7. Fiscal Transparency and Accounting Reforms. 189 8. Public Finance Reforms: Budget 2021-22 and Beyond. 215 Annexures. 235 References. 281 Bibliography. 287 Index. 289 The Title 'Accounting and Budgeting in Government: Spotlighting completed, ongoing, and proposed reforms written/authored/edited by Subhash Chandra Pandey, Mahendra Prakash Gupta', published in the year 2021. The ISBN 9789353246273 is assigned to the Hardcover version of this title. This book has total of pp. 294 (Pages). The publisher of this title is GenNext Publication. This Book is in English. The subject of this book is Economic / Finance / Account. Size of the book is 14.34 x 22.59 cms Vol:-