Control Over Public Finances in India (Second Revised Edition)

This book demystifies the inscrutable process of public finance in India, focusing on the systems of control over it and how these controls are exercised. It presents the political, legislative and administrative structure of government in the Constitutional perspective, and the evolutionary historical background.
Further, the book explains the entire process in the preparation of the budget at its various stages. It describes how proper utilisation of funds, with efficiency, economy and effectiveness is ensured, and the basic rules that govern them. The book also explains the role of the Public Accounts Committee, Estimates Committee, the Committee on Public Undertakings if the Parliament, as also the Audit Department. This book, now in its third revised edition, has proved enormously useful to parliamentarians, legislators, government officials undergoing training in finance and accounts and researchers.