Public Administration || Paper 1 || Financial Administration

Budget as Political Instrument

1.   Reflective of ideology

2.   Symbol of populism

3.   Tool of political vendetta

4.   Foreign policy influence

5.   Federalism

6.   Interest Aggregation by political parties

7.   Interest articulation by pressure groups

8.   Gender budgeting components

9.   Green budgeting components

Cut Motions

1.   Policy Cut Motion – Demand reduced to 1 Rupee.

2.   Economy Cut Motion – Demand reduced to some calculated portion.

3.   Token Cut Motion – Demand reduced by 100 Rupees as a symbolic gesture of opposition to the policy in mention.

Types of Audit

1.   Regulatory Audit or Legal Audit

2.   Propriety Audit

3.   Performance Audit

4.   Preventive Audit

5.   Curative Audit

6.   Promotive Audit

Some Important Committees

1.   Estimates Committee – 30 members; from Lok Sabha only; Period for a year ; Speaker to nominate chair;

2.   P.A.C – As recommended by Wedley commission; 22 members – 15 from LS and 7 from RS;

3.   Committee on Public Understanding (CoPU) – As recommended by Krishna Menon Committee; 22 members – 15 from LS and 7 from RS;

Types of Budget

1.   Line-item Budget

2.   Performance Budget

3.   PPBS (Planning Programming Budgeting System)

4.   Management by Objectives

5.   Zero Based Budgeting (starting from scratch)

6.   Target based budgeting (allocations in installments)