Public Financial Management, State Capacity, and Public Services in India.

Format:

Book

Author/Creator:

Mathew, Santhosh.

Series:

Institutions and Development in South Asia Series

Language:

English

Physical Description:

1 online resource (289 pages)

Edition:

1st ed.

Place of Publication:

Oxford : Oxford University Press, Incorporated, 2026.

Summary:

This book explores governance challenges in India through the public finance lens, providing insights for policymakers, academics, and administrators. It is a timely contribution to the ongoing dialogue on enhancing government efficiency and efficacy in India and abroad, especially through modern technological advances.

Contents:

Cover

Half Title

Series

Title Page

Copyright Page

Dedication

Disclaimer

Preface

Acknowledgments

Contents

1 Introduction

1.1 Book Organization

1.2 Situating PFM within a Broader Set of Reforms

1.3 Conclusion

2 The Existing Narratives of India's Public Service Delivery Challenges

2.1 Political Economy Challenges

2.2 Institutional Challenges

2.3 Expenditure Management as Integral to State Fiscal Capacity

2.4 Our Wedge in the Conversation: Public Financial Management for Public Service Delivery

2.4.1 Objectives of PFM

2.5 Conclusion

3 History of Public Financial Management Reforms

3.1 Global Reforms

3.2 A Centralized British Legacy in India

3.3 Modern Day Reforms in India

3.3.1 Digitized Treasury and Payment Systems

3.3.2 Budget Management

3.3.3 Direct Benefit Transfer and Aadhaar

3.3.4 Other Reforms

3.3.5 Unrealized Reforms

3.4 Conclusion

4 Architectural Challenges in India's Public Financial Management

4.1 Budget Formation and Allocation

4.2 Budget Execution

4.2.1 Intergovernmental Transfers

4.2.2 Expenditure Management

4.3 Budget Monitoring and Evaluation

4.3.1 Vouchers and Utilization Certificates

4.3.2 Accountant General and the Audit

4.4 Architectural Design

4.4.1 Observability and Synchroneity within PFM Events

4.4.2 Observability and Synchroneity between PFM and Programmatic Events

4.5 Conclusion

5 Consequences of Public Financial Management Architecture on Public Service Delivery

5.1 Float

5.2 Incentives for Deciding When to Pay Recipients

5.3 Administrative Burdens

5.4 Delays and Uncertainty

5.5 Corruption

5.6 Poor Auditing

5.7 Data and Citizen-based Accountability

5.8 Conclusion

6 Public Financial Management: From Good to Great

6.1 Three Architectural Shifts.

6.1.1 Principle 1: Coupling Programmatic and Fiscal Events

6.1.1.1 Enabling Coupling: Data Exchanges through Data Standards and Platforms

6.1.2 Principle 2: Co-ordinating Programmatic and Fiscal Events

6.1.2.1 Enabling Co-ordinating: Rules as Code

6.1.3 Principle 3: Making Programmatic and Fiscal Data Available on Demand

6.2 System Properties of the Architecture

6.2.1 Data Protection by Design

6.2.2 Data Liquidity

6.2.3 The Once-only Principle

6.2.4 Improving Data Credibility at Source

6.3 Conclusion

7 Outcomes of Proposed Changes in the Architecture

7.1 Just-in-Time Funding

7.2 Smart Payments

7.3 The Experience Layer of Digital Systems for Various Use Cases

7.4 Architectural Shifts and Outcomes

7.5 Conclusion

8 Institutionalizing Improvements in Public Finance Management

8.1 Recognizing and Addressing Incentives

8.2 Agile Development

8.3 Asynchronous Onboarding

8.4 Institutional Changes

8.5 Conclusion

9 Conclusion: Risks and Opportunities

9.1 Addressing Risks

9.2 Other Risks

9.3 The Need for Further Research

Appendix 1 Learning from Existing Systems in India

Karnataka's Khajane

Kerala's Reforms

Integrated Financial Management System (IFMS)

Local Governments

PlanSpace

Conclusion

Appendix 2 Learning from Existing Systems in Latin America

Fund Consolidation in Mexico

Lessons from Previous Cases

Appendix 3 Beyond-the-Last-Mile Connectivity

Appendix 4 Eligibility Criteria in Programme-Specific Platforms

Appendix 5 Personal Account

References

Index.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

0-19-897319-5

0-19-897316-0

9780198973164

OCLC:

1578081031