Question : “Parliamentary Departmental Committees have played their role effectively in analyzing the demands for grants.” Evaluate.
(2007)
Answer : The Parliamentary Departmental Committees (PDC), over the years, have been emerged as the chief instrument for analyzing the demands for grants.
The POCs were created to exercise control over the executive, particularly financial control. Each committee consists of 45 members 30 from Lok Sabha and 15 from Rajya Sabha. The term for office of each committee is one year.
For analyzing the demands for grants, the PDC follows a certain procedure. After general discussion, the house is ....
Question : “Audit, like the judiciary, the executive and the legislature is one of the important ingredients of democracy”. Comment.
(2006)
Answer : In any democracy it becomes imperative for the parliament to check whether the executive is spending the funds in a responsible, efficient and prudent way. The purpose is served by the Audit, which shows the inadequacies if any in spending the money. Thus it is one of the most important ingredients of democracy.
The primary purpose of audit is to ensure that the money has been applied to the purpose for which the grants made by ....
Question : “Public Accounts Committee conducts a postmortem examination of public accounts”.
(2005)
Answer : Public Accounts Committee is said that its control is like post-mortem type i.e. it examines the accounts when the expenditure has already been incurred and the waste and misuse of the powers, if any, have been made by the executive authorities. But this does not mean that the recommendations of the committee are not futile.
Thus, the general charges levelled against the committee is that its work is only post-mortem. It is true that committee’s work ....
Question : “Audit provides a healthy safeguards against public money going down the drain”. Comment.
(2005)
Answer : In case of governmental activities, audit acts as a watchdog of the nation’s financial interests. The administrative structure of the state is so vast and its operation so complex. That it is impossible for an ordinary tax payer to know that the money contributed by him/her to the running of the state is being misused. Audit helps to highlight losses, waste and under-utilisation of capacity due to improper decisions at the appropriate levels.
Constitutional Mandate of ....
Question : “ The Estimates Committee is ‘a continuous economy committee.”
(2004)
Answer : The Estimate Committee is an instrument of parliament set up with the primary aim of scrutinizing the estimates included in the budget and to make positive suggestion to introduce economy in govt. expenditure. Within this broad objective, the function of the Estimates Committee are to report what economies and improvements in organizational efficiency or administrative reforms, consistent with the policy underlying the estimate may be affected., to suggest alternative policies in order to promote further ....
Question : “Questions represent a powerful technique of parliament control over expenditure”. Comment.
(2003)
Answer : Parliamentary question is a powerful technique of parliamentary surveilliance over the administration practiced in all the countries having representative parliamentary democracy. In this system, the government is answerable for all its acts of omission and commission to the parliament and through the parliament to the people. This answerability or accountability of the administration is exercised at two levels.
The House exercises this power collectively by itself and through its committees.
The questions are directed towards the proper ....
Question : “The role of Comptroller and Auditor General is limited one”. Comment.
(2002)
Answer : Comptroller and Auditor General is a unique position in Indian constitution, which acts as a watchdog over public expenditure. He is the one single authority on whom vest the combined responsibility to safeguard public money through examination of accounts of government receipts and expenditure.
The Comptroller and Auditor General is responsible for auditing all expenditure from the revenues of the central or state governments. In its report, CAG satisfies himself about faithfulness, economy and wisdom of ....
Question : “Control over public expenditure is an essential feature of accountable and responsible financial administration.” In the light of this statement discuss various methods of control over public expenditure which are exercised by Indian Parliament.”
(2001)
Answer : Control over public expenditure is an essential feature of accountable and responsible financial administration. It is imperative that the expenditure made from public funds be prudently made, no waste of resources occur, the money is not misappropriated, grants are made hastily. The public is not put under increased financial burden and, for the money spent adequate results are obtained.
In India, control over public expenditure is exercised through:
Question : “He is the audit of propriety that distinguishes the audit of comptroller and Auditor General of India (CAG) from the audit made by any professional auditor.”
(2001)
Answer : The duty of auditor whether it is CAG or Professional auditor is to see that all the transactions of an organization or documents papers and accounts are drawn according to prescribed rules and regulation to which such organizational unit is subject to and all other statutory obligation has been complied while transacting any business. So, the audit conducted by CAG or Professional auditor is in the nature of Post Mortem, that is, it is conducted ....
Question : “The policy of the government is reflected by various items of the budget”. Explain by distinguishing between a commercial budget and a government budget.
(2001)
Answer : Government budgeting is one of the major processes by which the use of public resources is planned and controlled for public good. To the extent that this is done, governmental programmes are brought increasingly to the service of the citizens, enhancing their material standard of living and cultural status. Budget has become an instrument of public accountability, a guide for optimization of scarce public resources as marketed by public representative, a tool of transparency and ....
Question : Do you think that the CAG’s role is to maintain the dignity, independence, detachment of outlook and fearlessness necessary for a fair, impartial and dispassionate assessment of the actions of the executive in the financial field? Give arguments.
(1999)
Answer : Financial control of the administration is the bulwark of parliamentary democracy and for exercising financial control an independent audit agency is an essential pre-requisite. The office of Comptroller and Auditor General of India is a constitutional device to ensure parliamentary accountability, federal supervision and expert administrative control over expenditure in the financial administration. The fundamental basis of the parliamentary system of government is the responsibility of the executive to the legislature for all its actions. ....
Question : “The Public Accounts Committee is probably the best medium through the eyes of which the tax-payer sees what has been done with his money.” Comment.
(1999)
Answer : The main function of the Public Accounts Committee (PAC) is to examine the Appropriation Accounts containing the appropriation of moneys granted by the parliament, the Annual Finance Accounts of the executive government and such other Accounts laid before the House as the committee may think fit. While scrutinizing the Appropriation Accounts and the Audit Report thereon by the Comptroller and Auditor General, the Public Accounts Committee has to satisfy that itself, that public moneys have ....
Question : “CAG should be a watch dog and not a blood-hound.”
(1998)
Answer : The Ministry of Finance administers the finance of the government. Its responsibility is to formulate the “ Annual Financial Statement” in consultation with other administrative ministries; after parliamentary approval of the Budget it controls the entire expenditure of the governments, the objective being realization of economy in the spending of public money by the administrative ministries.
The Finance of Finance is headed by a Minister of cabinet rank. It has three departments:
Question : “The main function of the Public Accounts Committee is to ascertain that the money granted by parli ament has been spent by the government within the scope of the demand”. Comment.
(1997)
Answer : The main function of the PAC is to examine the report of the Comptroller and Auditor General of India (CAG), which is laid before the Lok Sabha through the president.
If examines the accounts showing the appropriation of sums granted by Annual Financial Accounts of the central government and any other accounts laid before the house as the committee may think fit. CAG report is divided into two parts- The Finance Accounts set out receipts disbursement ....
Question : “The CAG is the friend, philosopher and guide of the Public Account Committee.” Comment.
(1996)
Answer : The audit reports of the CAG are landed over to the PACs at the centre and the Accountants General of the states do so at the state level.
The work of the Public Account Committee (PAC) is based on the audit reports of the CAG. The functions of this officer is provided by the constitution. His report is usually prepared after giving each ministry an opportunity to offer explanations or comments on the relevant portions of ....
Question : The Estimate Committee merely gives a big list of advices. Comment.
(1995)
Answer : The Estimates Committee is an instrument of parliament set up with the primary aim of scrutinizing the estimates included in the budget and to make positive suggestions to introduce economy in government expenditure. But as the advices rendered by the committee not binding on the government if it has a majority in parliament it has been said over and over that estimate committee merely gives a big list of advices. There are other provision and ....
