Day 19 | RAS Mains 2025 Answer Writing | 90 Days

90 days answer writing

This is Day 19 | 90 Days RAS Mains 2025 Answer Writing, We will cover the whole RAS Mains 2025 with this 90-day answer writing program

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GS Answer Writing – Elementary knowledge of Government Audit, Basic knowledge of Performance Budgeting, Zero-Base Budgeting । पत्र लेखन

Performance budgeting is a system of presentation of public expenditure terms of functions, programmes, 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.

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. 

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

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.

Paper 4 (Comprehension part) –  कार्यालयी पत्र

Day 19 | 90 Days RAS Mains 2025 Answer Writing

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