|
| |
| INTRODUCTION |
| |
| Public Financial Management and Accountability (PFMA) is increasingly recognized as an essential component of public governance as it brings in greater fiscal discipline, better accountability and enhanced transparency. The legal framework, rules, role definitions, planning, budgeting, approvals, oversight mechanisms, internal controls, and transparent accounting and financial disclosures form the various elements of PFMA. |
| |
| Government of India has seen a distinct and perceptible shift in emphasis from procedures to monitoring systems; centralized control to more devolution of authority and accountability; input to output. The focus is on delivering value for money in the most efficient and transparent manner. Hence, Government’s overwhelming concern with strengthening financial management. |
| |
| A first step in this direction is a greater comprehension of the existing PFMA system. This programme has been designed with this objective. |
| |
| OBJECTIVES OF THE PROGRAMME |
| |
| The programme aims to give participants an insight into the Government Financial System. It will enhance knowledge and understanding of the PFMA system – its strength and weaknesses, its limitations, challenges faced by it and reforms being undertaken. This will lead to a better appreciation of the more proactive role needed to be played to bring in greater fiscal discipline, better accountability and enhanced transparency – essentially, facilitating better governance. |
| |
| PROGRAMME CONTENT |
| |
| The proposed programme will cover: |
| |
| • |
Overview of Government Financial Systems – an insight into the different players in Government’s financial system (Legislature, Executive – Ministry of Finance and the different administrative ministries, the Planning Commission, the Finance Commission, the Reserve Bank of India and the Comptroller and Auditor General of India)
roles played by each and the output of the financial system. |
| • |
Government Budget and Budget Preparation – What is the Budget and its purpose, including an understanding of the different documents that comprise the budget as well as the budget preparation exercise. |
| • |
Government Accounts - From treasury to final accounts – a bird’s eye view of what is Government accounts, how they are prepared and the purpose they serve. |
| • |
Release of Funds and expenditure monitoring – cash management. |
| • |
Financial MIS – its purpose, what is currently available and what is desirable. |
| • |
Internal Audit and Controls - Reforms in Government’s financial management systems have conferred new responsibilities on the internal auditing function such as evaluation of effectiveness of public financial management programmes and orientation towards performance auditing. A strong internal audit is imperative to safeguard against errors, irregularities and wastages and to ensure better accountability and governance. |
| • |
CAG’s Audit and Parliamentary Financial Control - The objectives of Audit, the role of the Comptroller and Auditor General of India, the different types of Audit, illustrative audit findings; and how Parliament exercises financial control. |
| • |
Accrual Accounting - Consequent upon the 12th Finance Commission recommendations and Government of India’s ‘in principle’ acceptance of accrual accounting, an appreciation of what is accrual accounting, its advantages, what it will entail and the roadmap for transition. |
| • |
Practical Financial Issues in Programme Implementation – experience sharing |
| • |
Public Finance Reforms |
|
| |
| TRAINING METHODS |
| |
| This intensive five-day programme places a heavy emphasis on an interactive learning environment. It combines lecture sessions, group discussions and experience sharing, providing ample opportunity to learn from peers as well as ASCI faculty and Government experts. |
| |
| TARGET PARTICIPANTS |
| |
| Chief Accounting Authorities / Senior officers responsible for financial management of various administrative departments as well as senior officers of the Finance Department of State Governments, Union Territory Governments and Union Government. |
| |
| PROGRAMMEOUTCOME |
| |
| It is envisaged that at the end of the programme, participants would have a better understanding of |
| • |
the different components of the PFMA system, |
| • |
roles and responsibilities of the components, |
| • |
their linkages, |
| • |
public finance reforms being undertaken, |
| • |
enhanced contribution that can be made for ensuring better governance. |
|
| |
| Organizational sponsorship is essential. |
| |
| VENUE |
| |
| The Programme is fully residential and the participants will be accommodated in single air-conditioned rooms in the Bella Vista or the College Park Campus of the College at Hyderabad. The College does not provide accommodation for the family. Transport between Airport/ Railway Station and Campus will be arranged by the College. |
| |
| DURATION |
| |
| The Programme duration is from Monday, December 14, 2009 to Friday, December 18, 2009. The participants are expected to arrive a day before the commencement and may leave after the conclusion of the programme. |
| |
| PROGRAMME FEES |
| |
| Rs.30,000/- (US$ 950 if foreign) plus Service Tax @10.30% per participant will be charged to cover tuition, board and lodging, courseware and other facilities of the College including Internet usage. Local participants not availing hostel accommodation will be given a discount of Rs.1,000/- per day for the duration of the programme. |
| |
| A concession of ten per cent is given to the second nominee and onwards. A ten per cent concession is also given to a woman participant, either as a lone nominee or by treating her nomination as a first nominee in a group of nominations. |
| |
| The College is exempted from Income Tax, and hence TDS should not be deducted. |
| |
| LAST DATE FOR NOMINATION |
| |
| The nomination form duly filled in along with the Demand Draft made out in favour of “Administrative Staff College of India” payable at Hyderabad should reach the Programmes Officer by November 30, 2009. |
| |
| LAST DATE FOR WITHDRAWAL |
| |
| December 7, 2009. Any withdrawals after this date will entail forfeiture of fee paid. |
| |
| ASCI ALUMNI ASSOCIATION |
| |
| Participants of College Programmes will automatically become members of ASCI Alumni Association. |
| |
| CERTIFICATE OF PARTICIPATION |
| |
| The College issues a certificate of participation on conclusion of the Programme. |
| |
