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Control over Public Expenditure

In a parliamentary democracy, the political executive is responsible to the Parliament. The control exercised by the Parliament over the executive is its control on financial expenditure. This is exercised in two ways.

Control Through Budget

The executive cannot spend money without Parliament’s approval. The second is post expenditure control by audit. The office of the Comptroller and Auditor-General of India (CAG) conducts a detailed audit of all the Government departments. He sends his report to the president, who lays it before the houses of the Parliament. He also submits report about the commercial and industrial undertakings of the Government of India. The Parliament is an unwieldy body for a serious ...

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