FINANCIAL ADMINISTRATION

1. ‘… Budget office needs accountants, statisticians and procedure

analysts; it must provide a working climate in which these
specialist skills are applied in a general context.’ (200 words)
(1990)
2. ‘What auditors know is auditing … which is not administration.’
Comment on the nature, importance and role of audit in
administration. (BQ) (1990)
3. ‘Audit is the process of ascertaining whether the administrator
has spent or is spending its fund in accordance with the terms of
legislature which appropriated money.’ (200 words) (1991)
4. Examine the nature of parliamentary control over the National
Finance in India. (BQ) (1991)
5. ‘Financial administration is a vital institution for social and
economic change in a poor country.’ (200 words) (1992)
6. What is performance budgeting? Do you agree with the
statement that it is a tool of business management? (BQ) (1992)
7. “Government has numerous ideal objectives and three of these
are closely linked to accounting and finance: efficiency,
effectiveness and equity.” (200 words) (1993)
8. Explain the principles involved in the preparation of budget.
Assess the scope of budgetary techniques in financial
management. (BQ) (1993)
9. Examine the view that during the last two decades PPBS and
even ZBB have been driven out by political dissensions. (BQ)
(1994)
10. Program budgeting is often considered interchangeably
with performance budgeting but there is a significant difference
at least in theory. (200 words) (1995)
11. Describe the methods by which Public Accounts Committee
and Estimates Committee control administration. (BQ) (1995)
12. “Budgeting and financial administration require the public
administrator to resolve a variety of operational, managerial and
strategic issues.” Explain. (BQ) (1996)
13. “Time honoured and yet not sufficiently appreciated are the
fiscal techniques for securing responsible conduct of
administrative business.” (BQ) (1997)
14. Budget is a tool which serves many purposes. (200 words)
(1998)
15. Budget as an instrument of socio economic transformation.
(200 words) (2000)
16. Give reasons for the failure of GOI to introduce the
performance programme budgetary technique in Union
 ministries. What type of budgetary system is being currently
practiced in India and why? (BQ) (2000)
17. ‘Budget in government is a vehicle of fiscal policy and a tool of
management.’ (Burkehead) Examine this statement. (200 words)
(2001)
18. ‘Statutory external auditing is one of the protectors of
democracy in the parliamentary form of government.’ Comment.
(200 words) (2001)
19. Critically examine the monetary and fiscal policies of GOI in the
decade 1991 – 2001. Do you think world financial institutions had
a role to play in opening the Indian economy to global forces?
Give reasons to substantiate your argument. (BQ) (2001)
20. “Auditing in government is an exercise post mortem.”
Examine. (200 words) (2002)
21. Examine government budget as an instrument of public
policy and a tool of legislative control. (BQ) (2002)
22. “Legislative controls over finances are inadequate and
incomplete.” Comment. (200 words) (2003)

LEGEND: - S = SHORT NOTES (200 WORDS) – B = BIG

QUESTIONS -- * INDICATES THAT QUESTION WAS ON TWO/
MORE SUB TOPICS

FINANCIAL ADMINISTRATION
9 9 9 9 9 9 9 9 9 9 0 0 0 0 0
0 1 2 3 4 5 6 7 8 9 0 1 2 3 4
Monetary and 1
fiscal policies B
Resource
mobilization – tax
and non tax
sources
Public borrowings
and public debt
Concepts and 1 1 1 1 1 1 1 1 1 1
types of budget S S S B S B S S S B
Preparation and 1
execution of B
budget
Deficit financing
Performance 1 1
budgeting B B
Legislative 1 1 1 1
control B B S S
Accounts and 1 1 1 1
audit B S S S