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Article 266: Public Account Overview

The document outlines key concepts related to government budgeting, including its primary purpose, the distinction between capital and revenue expenditures, and the roles of various government agencies in budget preparation. It also covers the fiscal year, revenue estimation, public expenditure management, and parliamentary procedures related to budgeting. Additionally, it addresses specific articles of the Indian Constitution regarding public accounts and funds.

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0% found this document useful (0 votes)
10 views6 pages

Article 266: Public Account Overview

The document outlines key concepts related to government budgeting, including its primary purpose, the distinction between capital and revenue expenditures, and the roles of various government agencies in budget preparation. It also covers the fiscal year, revenue estimation, public expenditure management, and parliamentary procedures related to budgeting. Additionally, it addresses specific articles of the Indian Constitution regarding public accounts and funds.

Uploaded by

kaflejiwan841
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© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Unit 3

1. What is the primary purpose of the government budget? .

(a) To maximize government revenue through taxes

(b) To allocate resources efficiently in the economy.

(c) To manage public debt and reduce fiscal deficits.

(d) To outline the government's financial plans and policies for the fiscal year.

2. What is the difference between capital expenditure and revenue expenditure?

(a) Capital expenditure relates to expenses on public infrastructure, while revenue


expenditure relates to interest payments on public debt.

(b) Capital expenditure includes investments in long-term assets, while revenue expenditure
includes day-to-day expenses like salaries and subsidies.

(c) Capital expenditure is funded through taxes, while revenue expenditure is funded
through borrowing.

(d) Capital expenditure is decided by the central bank, while revenue expenditure is decided
by the finance ministry.

3. Which government agency is responsible for preparing the budget in the most
countries?

(a) The central bank

(b) The finance ministry or treasury department.

(c) The department of taxation

(d) The ministry of economic planning.

4. The fiscal year for most governments typically runs from:

(a) January 1st to December 31st.

(b) April 1st to March 31st

(c) July 1st to June 30th,

(d) October 1st to September 30th.


5. During the budget making process, the estimation of government revenue includes:

(a) Only tax revenue and non-tax revenue.

(b) Tax revenue, non-tax revenue, and borrowing.

(c) Tax revenue, non-tax revenue, borrowing and grants.

(d) Only borrowing and grants.

6. Revenue receipts refer to:

A .Funds raised through long-term borrowing or the sale of assets

B. Money received from selling goods and services

C. Revenue earned from taxes, fines, and other regular income sources

D. Grants and aids received from other countries

[Link] is the main objective of public expenditure management?

A To increase government revenue through taxation.

B. To maximize government spending on welfare programs.

[Link] ensure efficient allocation of resources for public goods and services

D. To reduce government involvement in the economy

8. Why is effective public expenditure management important for the government?

A To increase government revenue through taxation.

B. To increase government control over the economy.

[Link] ensure that public funds are used efficiently and effectively.

D. To minimizing government spending on welfare programs.

[Link] public expenditure management, “Virement” refers to

A The process of raising government revenue through taxes.


[Link] process of reallocating funds between different budget items.

[Link] process of managing foreign aid and grants

[Link] process of controlling inflation through monetary policy.

10. Which type of budget is most suitable for capital intensive projects?

A cash budget

B. Operation budget

C. capital budget

[Link] budget

[Link] revenue earned from import duties and taxes on goods and services
represent

A revenue expenditure

[Link] receipts

[Link] expenditure

D. Capital receipts

12. In which year budget may be presented twice:

A .budget is presented only once in a year

B. In election year

[Link] census year

D. None of the above

[Link] institutions responsible for public debt management are:

A. RBI

[Link]

[Link]

[Link]
14. The institutions responsible for public expenditure management are:

A. RBI

B. FRBM

[Link] Department of Expenditure of the Ministry of Finance

[Link] of Economic Affairs

[Link] how many days Rajya Sabha has to return finance bill to Lok Sabha after received it
with or without recommendations ?

A 3 days

B.7 days

C.14 days

D.21 days

16 The three pillars of debt management strategy are

A low cost of borrowing

B risk mitigation

C. market development

[Link]

17. The Public Account of India is administered by:

(a) The President of India

(b) The Reserve Bank of India

(c) The Finance Minister of India

(d) The Comptroller and Auditor General (CAG) of India

18. Which of the following is NOT a part of the Public Account of India?

(a) Provident Fund


(b) Small Savings Funds

(c) Investment in public sector companies

(d) National Investment Fund

19. Which article of the Indian Constitution deals with the Public Account of India?

(a) Article 266(1)

(b) Article 266(2)

(c) Article 267(1)

(d)None of the above

20. Which article of the Indian Constitution deals with Consolidated Fund of India?

(a) Article 266(1)

(b) Article 266(2)

(c) Article 267(1)

(d)None of the above

21. Which article of the Indian Constitution deals with Contingency Fund of India?

(a) Article 266(1)

(b) Article 266(2)

(c) Article 267(1)

(d)None of the above

22. What happens when the Guillotine is applied during the budget session?

(a) All budget proposals are automatically approved without any discussions.
(b) Remaining discussions on budget proposals are cut short, and votes are taken
collectively.

(c) The budget session is extended to allow for more time for discussions.

(d) The finance minister presents the budget to the President for approval.

23. Who decides the allocation of time for discussions using the Guillotine?

(a) The Speaker of the Lok Sabha

(b) The Prime Minister

(c) The Finance Minister

(d) The President of India

24. What is the primary deficit?

(a) The difference between total revenue and total expenditure of the government

(b) The difference between capital receipts and capital expenditure of

the government

(c) The difference between revenue receipts and revenue expenditure of the government

(d) The difference between total revenue and total expenditure excluding interest payments
on debt

25. What are Cut Motions in the context of parliamentary procedures?

(a) Motions to cut short the duration of parliamentary sessions

(b) Motions to reduce the salaries of government officials

(c) Motions to reduce the amount of a demand for grant presented in the budget

(d) Motions to cut off funding for a specific government project

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