Financial Accountability in Public Expenditure

Accountability involves control and answerability, often relating to sanctions having personal consequences, and aimes at righting wrongdoings. In fact, the school sector's expenditure is most vulnerable in terms of fiduciary risk. The main problem also lies in the lack of in-depth study to address the problem and as to how people perceive the financial accountability of head teacher in the public school. The main purpose of the study was to analyze the situation of financial accountability of head teacher in schools, more especially to attempt to find the gap between the parameters of the financial accountability and financial practice of the school. It has been started with research philosophy with ontological and epistemological parts of the research. It has focused on perception of head teacher on financial accountability and knowledge about public financial management components. Financial accountability is the basic and primary responsibility of an authority for the sound PFM of national development. The book is targeted to the decision makers in policy level, head teachers, teachers and people who oversight in the public expenditure.

Autorentext

Babu Ram Shrestha, M.Phil: Studied Master of Philosophy in Development Studies in Kathmandu University and Masters in Public Administration in Tribhuban University in Nepal. Senior professional in the field of public sector Financial management and Public procurement; Government official in Nepal.