Financial Administration: Monetary and fiscal policies; Public borrowings and public debt Budgets – types and forms; Budgetary process; Financial accountability; Accounts and audit.

Monetary & Fiscal Policies

Neo-liberal policies have enhanced the scope and opportunities of taxation for the government. Explain. (2025)
“Monetary Policy and fiscal policy are different; but both are used to regulate economy.” Discuss. (2023)
“Fiscal policy should address the issues of inequity, intricacy and obscurantism.” Explain. (2020)
Discuss the major areas of change in the Tax-Reforms of the post liberalisation era. How do you justify the importance of the direct tax reform in this context? (2019)
Monetary policy of a country can help or hinder its development process.” Discuss. (2018)
“Fiscal policy and monetary policy are the two tools used by the State to achieve its macroeconomic objectives.” Examine the statement and point out the differences between the tools. (2016)
“Economic reforms are a work in progress with the state reluctant to fully relinquish its reins.” Discuss the statement with regard to implementation of economic reforms in India. (2013)
Critically examine the monetary and fiscal policies of Government of India in the decade 1991 to 2001. Do you think world financial institutions had a role to play in opening Indian economy to global forces? Give reasons to substantiate your argument. (2001)
“Time-honoured and yet often not sufficiently appreciated are the fiscal techniques for securing responsible conduct of administrative business.” Discuss. (1997)

Public Borrowings and Public Debt

Modern economists think public debt is an essential means of increasing employment and an element of economic policy, but it also shifts the burden to future generations. Analyse. (2024)
“A large public debt forces the adoption of tax and spending policies that result into higher taxes and reduced services.” Analyse. (2017)
“Public borrowings produces different effects on the economy”. Examine. (2016)

Budgets – types and forms

“Zero-based budgeting (ZBB) is based on programme efficiency rather than budget history.” In the light of this, examine the advantages of ZBB over traditional budgets. (2023)
A sound budgeting system is one which engenders trust among citizens that the government is listening to their concerns. Elaborate this in the context of budgetary governance. (2022)
‘Outcome budgeting addresses the weaknesses of performance budgeting.’ Elaborate. (2022)
Zero-based budgeting was intended to get away from incrementalism, but ended up being the most incremental of any budgetary approach. Discuss. (2021)
“Objectives of performance budgeting include improving expenditure prioritization, effectiveness and efficiency.” Has performance budgeting worked effectively in governmental system? Argue. (2020)
Is William Niskanen’s “Budget Maximising Model” relevant today? Argue. (2019)
“Sound Performance Auditing is impossible without systematic Performance or Outcome Budgeting.” Explain the relationship between the two. (2018)
“The key to understanding performance-based budgeting lies beneath the word ‘result’.” In the light of the statement, examine the elements of performance-based budgeting. (2016)
“Instead of reforms to budgetary process Wildavsky proposes to redefine the role of political institutions and rules by which politics leads to agreement on budget.” Explain. (2014)
Identify the main elements of program budgeting, output budgeting and new performance budgeting. What do they have in common with PPBS? (2014)
What new models of budgetary capacity and incapacity have emerged after the decline of Planning Programming Budgeting and Zero-based Budgeting? (2013)
An administrator uses the budget as a framework for communication and co-ordination, as well as for exercising administrative discipline throughout the administrative structure. Explain. (2011)
‘Budget is a series of goals with price-tags attached.’ Explain. (2011)
Distinguish between PPBS and performance budgeting. (2010)
What is performance budgeting? Bring out its merits, limitations and difficulties. (2007)
“Successfully implementing budgeting approach requires favourable incentive structures.” Discuss. (2006)
Why does the issue of budgeting as politics versus budgeting as analysis remain important in the budgeting process? Do you agree that some synthesis of the two positions seems possible? Illustrate. (2005)
“The budget is an instrument of coordination.” Explain. (2005)
Examine the government budget as an instrument of public policy and a tool of legislative control. (2002)
Burekehead says: ‘Budget in Government is a vehicle of fiscal policy and a tool of management.’ Examine this statement. (2001)
Give reasons for the failure of Government of India to introduce the performance programme budgetary technique in Union Ministries. What type of budgetary system is being currently practiced in India and why? (2000)
Write short note on Budget as an instrument of socio-economic transformation. (2000)
“Budget is a tool which serves many purposes.” Comment. (1998)
“Budgeting and fiscal administration require the public administrator to resolve a variety of operational, managerial and strategic issues.” Examine. (1996)
Program budgeting is often considered interchangeable with performance budgeting, but there is a significant difference, at least in theory. Comment. (1995)
Examine the view that during the last two decades Programming, Planning and Budgeting system and even Zero Base Budgeting have been driven out by political dissensions. (1994)
Explain the principle involved in the preparation of budget. Assess the scope of budgetary techniques in financial management. (1993)
What is performance budgeting? Do you agree with the statement that it is a tool of business management? (1992)
‘Financial administration is a vital institution for economic and social in a poor country.’ Comment. (1992)
‘…….. budget office needs accountants, statisticians and procedure analysis; it must provide a working climate in which these specialist skills are applied in a general context.’ Comment. (1990)
“In so far as budgeting is successful or otherwise, if depends not only on its internal workings but upon the environment in which it operates.” Explain. (1988)
Explain Performance Budgeting and illustrate its need and utility in development administration. (1987)

Budgetary Processes

Budgeting is a political process” – (Aaron Wildavsky). Examine. (2017)
“No significant change can be made in the budgetary process without affecting the political process.” (Wildavsky). Analyse. (2015)
Budget allocation involves series of tensions between actors with different backgrounds, orientations and interests and between short-term goals and long-term institutional requirements. Discuss. (2013)
‘Those who budget, deal with their overwhelming burdens by adopting heuristic aids to calculation’ (Wildavsky). Explain. (2012)
“Good economics and bad politics cannot coexist a sound budgetary process.” Discuss this statement in the context of the developmental challenges in countries experiencing competitive politics. (2008)
Give reasons for the failures on the part of bureaucracy and the legislature to supervise the enactment of the budgetary provisions. (1989)

Financial accountability

“The management of sound public finances used to be the backbone of administrative system; but unfortunately, it has become the prisoner of populist policies.” Critically evaluate. (2023)
Emphasis on cost control and reducing public expenditure has diverted the focus of government budgets from the basic objectives of reallocation of resources, bringing economic stability and promoting social equity. Examine. (2021)
Performance measurement remains an emerging issue it is relegated to exclusively monitor and assess the use of funds. In light of the statement discuss various non-financial parameters of performance measurement to evaluate public sector organizations. (2019)
“Legislative controls over finances are inadequate and incomplete.” Comment. (2003)
Describe the methods by which the Public Accounts Committee and the Estimates Committee control administration. (1995)
Examine the nature of parliamentary control over the National Finances in India. (1991)

Accounts and audit

Auditing is not about finding faults, it is about ensuring the accuracy and integrity of financial information. Analyse. (2024)
The audit function has always been viewed as an integral part of government financial management. Discuss the significance of internal audit in improving the performance of the government sector. (2022)
“There can be no performance auditing without performance budgeting.” Elucidate. (2017)
“The fact that we call something performance auditing means that we imply salient features which can distinguish it from other forms of enquiry.” Discuss with reference to the main measures or indicators of performance measurement. (2014)
Whereas ‘value for money’ audit aims at economy and ‘performance’ audit seeks efficiency, ‘social’ audit goes beyond both, to examine the effectiveness of a programme or activity. Examine this statement with suitable illustrations. (2011)
“Audit continues to be considered as something alien, something extraneous and something of the nature of an impediment.” Explain. (2006)
“Auditing in Government is an exercise in post-mortem.” – Examine. (2002)
‘Statutory External auditing is one of the protectors of democracy in the parliamentary form of Government.’ Comment. (2001)
“Government has numerous ideal objectives, and three of these are closely linked to accounting and finance: efficiency, effectiveness and equality.” Comment. (1993)
‘It (Audit) is the process of ascertaining whether the administer has spent or is spending its fund in accordance with the terms of legislature which appropriated money.’ Comment. (1991)
‘What the auditors know is auditing……. Which is not administration.’ Comment on the nature, importance and role of audit in administration. (1990)
“Public bureaucracies have not grown yet to adopt their accounting and auditing mechanisms to the ever-growing automation within them.” Comment. (1989)
‘The financial administration in modern times needs updating administrative cybernetics and Audit reforms.’ Comment. (1987)