Public Expenditure Control in the Context of FMIS Evolution: A Case of Karnataka
Namita Rose Joseph and S Manasi
Abstract
This paper reviews the technology-related transformation of the public expenditure system in the state of Karnataka by comparing the pre- reform, transition, and post-reform phases of technological intervention, such as Khajane. The empirical analysis, using an interpretative approach, examines financial control failures influenced by FMIS, using phase-wise trends and structural breaks to explore changes associated with the digital transformation. The study indicates that the patterns of expenditure control require improvements, despite such interventions.