STUDY - Public Financial Administration in India
Importance, scope and nature of financial administration – Public Financial Administration in India of financial
administration in India ( Pre-British Period-under the East India company – under the
BA PUBLIC ADMINISTRATION (SDE) 2007-08 Page 9 of 16
Crown) – Agencies involved in Fiscal Management Executive, Legislature, The Finance
Ministry the Audit Department.
Definition of Budget – Importance of Budget – Economics and Social implication of
Budget – Budgetary Process – Preparation and enactment of budget – voting of taxes -
finance bill – Ministry of Finance – Post – Budgetary control
Reforms in Financial Management in India – Type of budgets – Line item Budget – Its
short coverings - Performance Budgeting – its advantages.
Financial committees of Parliament in India -Public Accounts Committee – Estimate
Committee – Public undertakings committee.
Audit – Meaning of Audit – Audit in India – the comptroller and Auditor General of
India – criticism of Indian Audit – separation of Accounts from Audit.