Financial Administration – UPSC Civils IAS MainExamination Topic wise Comprehensive Material

Monitory & Fiscal Policies
1. 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. (2001/60)

2. “Time-honoured and yet often not sufficiently appreciated are the fiscal techniques for securing responsible conductofadministrative business.” Discuss (1997130)

Budgets types and forms
1. Distinguish between PPBS and performance budgeting. (2010/20)

2. What is performance budgeting? Bring out its merits, limitations and difficulties. (2007/60)

3. “Successfully implementing budgeting approach requires favourable incentive structures,” Discuss. (2006/20)

4. 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. (2005/6

5. “The budgetis an instrument of coordination.” Explain. (2005/20)

6. Examine the government budget, as an instrument of public policy and a tool of legislative control. (2002/60)

7. Bureke head says: ‘Budget in Government is a vehicle of fiscal policy and a of management. Examine this statement (2001/20)

8. Give reasons for the failure of government of India to introduce the perf programme budgetary  technique in Union Ministries. Whattype of budgetary system is being currently practiced in India and why? (2000/60)

9. Write short note on Budget as an instrument of socioeconomic transformation (2000/20)

10. “Budget is a tool which serves many purposes Comment. (1998/20)

11. “Budgeting and fiscal administration require the public administrator to resolve a variety of operational, managerial and strategic issues “Examine. (1996/30)

12. Program budgeting is often considered interchangeable with performance budgeting, but there is a significant difference, at least in theory, comment (1995/20)

13. Etamine newman during the last two decades Programming, Planning and Budgeting System and even zero Base Budgeting have been driven out by political dissensions. (1994/60)

14. Explain the principle involved in the preparation of budget. Assessthe scope of budgetary techniques in financial management. (1993/60)

15. What is performance budgeting?Do you agree with the statement that is a tool of business management? (1992/60)

16. Financial administration is a vital institution for economic and social change in a poor country.’ Comment. (1992/20)

17. _____budget office needs accountants, statisticians and procedure analysis; it must provide a working climate in which these specialist skills are applied in a generalcontext.” Comment. (1990/20);

18. “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. (1988/60)

19. Explain Performance Budgeting andillustrate its need and utility in development administration. (1987/30)

Budgetary Processes
1. Good economics bad politics cannot coexistina sound budgetary process.”Discuss this statement in the context of the developmental challenges in countries experiencing competitive politics (2008/60)

2. Give reasons for the failures on the part of bureaucracy and the legislature to supervise the enactment of the budgetary provisions. (1989/30)

Financial accountability
1. Legislative controls over finances are inadequate and incomplete “Comment (2003/20)

2. Describe the methods by which the Public Accounts Committee and the Estimates Committee control administration (1995/60)

3. Examine nature of parliamentary control over the National Finances in India. (199160)

Accounts and audit
1. “Audit continues to be considered as something alien, something extraneous and something of the nature of an impediment.” Explain (2006/20)

2. “Auditing in Government is an exercise in post-mortem.”- Examine (2002/1/5d/20)

3. ‘statutory External auditing is one of the protectors of democracy in the parliamentary form of Govemment,” Comment. (2001/20)

4. “Government has numerous ideal objectives, and three of these are closely linked to accounting and finance efficiency, effectiveness and equality.” Comment (1993/20)

5. 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. (1991/20)

6. “What the auditors know is auditing which is not administration.’ Comment on the nature, importance and role of audit in administration. (1990/30)

7. Public bureaucracies have not grown yet to adopt their accounting and auditing mechanisms to the ever growing automation within them.” Comment. (1989/20)

8. The financial administration in modern times needs updating administrative cybernetics and Audit reforms.” Comment. (1987/20)