Subject(s): Financial Management : Difference between developing and industrial countries, anatomy of financial management ground- level realities, revitalizing the systems for future -- Public Expenditures -- Expenditure control- evolution and practice of an idea : Growth of legislative traditions, wars, debt, depression and management of economy, reconstruction, development and welfare state, post welfare state, civic society and improved governance -- Advancing structural reforms- themes and issues, ethical dimensions of expenditure management, public policy making, sustainability, fiscal transparency, content of fiscal information -- Public financial accountability : Evolution and practice of idea of accountability, financial accountability, factors hindering financial accountability -- Expenditure management and life support programs : financial management cycle -- Public expenditure management in sub national governments - status and issues -- Preparing annual budgets- pragmatic approach : Resource allocation, budget management, supporting infrastructure