27 April RAS Mains Answer Writing

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Subject – Account & Audit

Topic – Elementary knowledge of Government Audit. Basic knowledge of Performance Budgeting, Zero-Base Budgeting

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Q1. What do you understand by performance budgeting?(2M)


Performance budgeting is a system of presentation of public expenditure terms of functions, programs, and performance units, viz. activities/projects, etc., reflecting primarily, the governmental output and its cost.

  • The main thrust of performance budgeting has been on providing output-oriented budget information within a long-range perspective so that resources could be allocated more efficiently and effectively.
  • Its emphasis is on accomplishment rather than on the means of accomplishment. 
  • It establishes a correlation between the physical (performance or output) and financial (input) aspects of each programme and activity. 
  • In 1968, performance budgeting was introduced in four ministries of GoI. Later it was extended to more departments.

Q2. Discuss the advantages and potential drawbacks of zero-based budgeting compared to other budgeting methodologies.(5M)


In ZBB, instead of building a budget based on the previous year’s expenditures, every budget cycle starts with a “zero base,” meaning that each expense must be justified from scratch. 

Advantages Drawbacks
Optimum use of Resources → Allocation of Scarce Funds on cost- benefit analysis

Zero Base Approach: improves the overall efficiency of the enterprise. Alternative courses of action are always studied. Economies are achieved, eliminating wastage.

A systematic review of ongoing projects → in terms of their cost effectiveness and cost benefits

Links Budgets with Goals of Enterprise

Identification of Inefficiencies : eliminates or minimized low priority programmes

Increase participation of line personnel in preparation of budget

No Incremental Approach : Manager has to justify theiractivities and the funds requested

Most Appropriate for Non-Manufacturing Areas
Implementing ZBB can be time-consuming due to the detailed analysis and justification required for each budget item. 

Risk of Underfunding: ZBB’s focus on justification may result in underfunding critical functions

The justification process in ZBB may be subjective

In summary, while ZBB offers advantages such as strategic alignment and resource optimization, it may face challenges related to complexity, time consumption, and potential subjectivity. The choice between ZBB and other budgeting methodologies depends on an organization’s specific needs.

Note → In india, ZBB was first introduced in the department of science and technology in 1983 and in all ministries during 1986-1987 Year

Q3. Discuss the role played by the Comptroller and Auditor General (CAG) in government auditing.(5M)


In India, the function of government audit is discharged by the independent statutory authority of the Comptroller and Auditor General (Art 148) through the agency of the Indian Audit and Accounts Department.
Role played by CAG:

  1. Different types of audit 
    • Expenditure Audit under Section 13 of DPC act, 1971
      1. Scope: Audits all expenditures from the Consolidated Fund of India, each State, and Union Territory with a legislative assembly. 
      2. Responsibilities: Ensures legality, applicability, and conformity of expenditures to governing authorities.
      3. Components: Includes audits against rules and orders, sanctions, provisions, propriety, and performance audits.
      4. Audit of Other Funds: expenditure from contingency fund and public accounts.
    • Audit of Bodies Substantially Financed: under  Section 14 of the DPC Act
    • Audit of Receipts: Section 16 empowers CAG to audit the receipts of the Union and State governments.
    • Audit of Government Companies and Corporations under section 19
  2. Ensuring Financial Accountability: CAG ensures accountability of the executive in terms of public revenue and expenditures to Parliament and state legislatures.  The audit reports(A-151) are presented before Parliament or the respective legislature. 
  3. CAG is referred to as the “Chief Guardian of Public Purse.”
  4. Role with Public Accounts Committee (PAC): CAG acts as a guide, friend, and philosopher of the Public Accounts Committee of Parliament.

Thus, through comprehensive audits, the CAG plays a pivotal role in upholding transparency and integrity in the management of public funds.

Q.4  वित्तीय अधिकारी, राजस्थान विश्वविद्यालय जवाहरलाल नेहरू मार्ग, जयपुर  की ओर से परीक्षा की उत्तरपुस्तिकाओं की रद्दी की नीलामी के लिए निविदा सूचना का प्रारूप प्रस्तुत कीजिए।


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