सार्वजनिक वित्तीय व्यवस्थापन

- बाबुराम सुवेदी
.
 ;fj{hlgs ljQLo Joj:yfkg
• ;fj{hlgs sf]if (Purse) Joj:yfkg sf] ljwf M

æ;fj{hlgs vr{ / ;fj{hlgs cfo Joj:yfkgsf] s'/fÆ

‘Handling of public purse for better results’

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The PFM Cycle
Planning
/Policy

Optimu
Scrutiny and m Budgeting
Audit utilizatio
n

Accounting,
recording
and
reporting
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• ;+;bLo hfFrk/v (Scrutiny)
 Ethics in PFM
• At the heart of ethics is a concern about
something or someone other than ourselves
and our own desires and self-interest.
• Ethics is concerned with other people's
interests, with the interests of society, with
God's interests, with "ultimate goods", and so
on.(BBC)
• So, ethics in PFM means use of public funds for
the greater interest of the people at large
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 Session Plan
• Topic I: Annul Planning and Budgeting (3 session)
• Outlines: Basics of financial management and ethics, mapping
needs to annual plan and budget, key success factors of
annual planning and budgeting, budget authorization
mechanisms.
• Methodology: Interactive lecture, group work, Practical work,
case study
•
• Group: Karnali (Topic I)
• Date: 2076/5/23 (3rd session-14:30 to 16:10), 5/24 (1st
session-10:00 to 11:40, 2nd session - 12:00 to 13:40)