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