Q:- What checks would you suggest to ensure that no payment is made in excess of the budget

allotment? Also, describe the procedure for dealing with claims payment of with cause excess over
allotment? (20)
Q:- Define Re-appropriation and spell out the general principles which are required to be satisfied
for taking re-course to Re-Appropriation. (20)
Q:- What measures would you suggest making procurement process more transparent and free from
any fault? (20)
Q:- Outsourcing security services of Tanda Hospital. Drawbacks, benefits and process involved to
taking recourse to outsourcing. (20)
Q:- Discuss cooperative Federalism emerging pursuant to recommendations of 14 Finance th

Commission. (10)
Q:- Discuss the rational and objectives of HP FRBM Act. (10)
Q:- Describe following:-
a. Benefits of ZBB. (Again) (5)
b. Limitation of Performance Budgeting (5)
c. New Trends in Budgeting and relevance thereof in HP State Govt. Departments. (10)
d. Stages of Public Account Committee. (5)
e. Stages of Public Accounts Committees Report. (5)
f. Standing Committees for scrutiny of Demand for Grant. (5)
g. Scrutiny of Demand of Grant. (5)
h. Purpose of Token Grant. (Discuss Token Grant) (5)
i. Vote on Account. (5)
j. How to minimize proliferation (production or increase) of contingent advances. (10)
k. Money Bill and stages involved in passing of money bill. (10)
Q:- Do you agree or disagree/comments with following statements:
i. Government accounts are based both on single entry as well as double entry system of
accounting.
ii. Government accounts are based on Single Entry System of Accounting. (10)
iii. Public Account is a source of liquidity to the Consolidated Fund.
iv. Reconciliation ensures reliability of accounts. (10)
v. Accountability is the cornerstone of financial reporting. (10)
vi. Whatever is measured gets done is the basic premise underlying Performance Budgeting.
vii. Money has a Time value and thus considered/calculated as a Capital Budgeting technique.
viii. What is Capital Budgeting? Discuss any two methods of Capital Budgeting. (10)
ix. Discuss the relevance and benefits of Outcome Budgeting. (10)
DIFFERENTIATE
1. Appropriation account and Finance Account (again) (5)
2. Merits and demerits of Appropriation account
3. Consolidated Fund and Public Account (10)
4. Plan and Non Plan Expenditure ( again) (5)
5. Vote on Account and Vote of Credit (5)
6. Budget Estimates and Demand of Grant (5)
7. Revenue Deficit and Primary Deficit. (5)
8. Remittances and Suspense account (5)
9. Distinguish between forecasting, programme budgeting and performance budgeting. (10)
10. Niti Ayog and Planning Commission (10)
11. Finance Commission and Planning Commission (10)
a. Merits and Demerits of Existing system of classification in Government Accounts.