Financial Rules - सार्वजनिक उत्तरदायित्व (Public Accountability) | Descriptive Q&Ans (Hindi /English)

 सार्वजनिक उत्तरदायित्व (Public Accountability)

लोकतांत्रिक शासन व्यवस्था में सार्वजनिक धन, सार्वजनिक संपत्ति तथा सरकारी शक्तियाँ जनता के कल्याण के लिए प्रयोग की जाती हैं। इसलिए सरकार तथा उसके विभागों पर यह दायित्व होता है कि वे अपने कार्यों, निर्णयों तथा वित्तीय लेन-देन के लिए जनता, संसद तथा अन्य संवैधानिक संस्थाओं के प्रति उत्तरदायी रहें। इसी सिद्धांत को सार्वजनिक उत्तरदायित्व (Public Accountability) कहा जाता है।

भारतीय रेल, जो भारत सरकार का एक विभागीय उपक्रम है, सार्वजनिक धन का उपयोग करती है। अतः रेलवे प्रशासन का प्रत्येक अधिकारी एवं कर्मचारी वित्तीय, प्रशासनिक एवं कार्यात्मक उत्तरदायित्व के सिद्धांतों से बंधा हुआ है।

Parliamentary Control over Railway Finance | Descriptive Question & Answer(Hindi /English)

भारतीय रेल भारत सरकार का एक विभागीय उपक्रम (Departmental Undertaking) है, जिसका संचालन मुख्यतः सार्वजनिक धन (Public Funds) से किया जाता है। अतः रेलवे की आय, व्यय, बजट तथा वित्तीय प्रशासन पर संसद का नियंत्रण स्थापित किया गया है ताकि सार्वजनिक धन का उपयोग मितव्ययिता (Economy), कार्यकुशलता (Efficiency), पारदर्शिता (Transparency) एवं उत्तरदायित्व (Accountability) के सिद्धांतों के अनुरूप हो।

संसदीय वित्तीय नियंत्रण का मूल सिद्धांत है—

"संसद की स्वीकृति के बिना न तो कोई कर लगाया जा सकता है और न ही सार्वजनिक निधि से कोई व्यय किया जा सकता है।"

भारतीय रेलवे वित्त संहिता (Indian Railway Finance Code) में रेलवे वित्त पर संसदीय नियंत्रण की व्यवस्था का विस्तृत वर्णन किया गया है।

FINANCIAL RULES FOR LDCE &COMPETITIVE EXAMINATION - QUESTION & ANSWER

Q -  Explain the difference between revised & Supplementary estimate

ANS -  Difference between revised & Supplementary estimate –

Supplementary estimates – If it is necessary to do any additional work, after an estimate is sanctioned or if any substantial changes are required to be made Supplementary estimates are made in a similar manner as the detailed estimate. The details of items should include only the extra amount of work needed to be executed.

Revised estimates – Revision of estimates is some times necessary if there is rise in rates of materials, cost of labour, alteration in design etc. If the rise in the cost of work is likely to be more than 10% or Rs. 10,000/- a revised estimates is required to be made. Revised estimates should be prepared in the same degree of detail as the original estimates. The reasons for exceed should clearly explained.

Q & Ans - Through which demands / grants, the expenditures for Engineering department is provided for? What are the two main Grants for engineering Department and what are detailed heads, sub heads and primary units?

Question - Through which demands / grants, the expenditures for Engineering department is provided for ? or What are the two main Grants for engineering Department and what are detailed heads, sub heads and primary units?

Answer- There are Two main grants for engineering Department –

Demand No. 4 – This demand covers the expenditure on repairs and maintenance of permanent way and work Assets like track, other buildings and structures.

Primary units / minor Head - 

100 Establishment in offices, 

200 Maintenance of Permanent Way. 

300 Maintenance of Bridge work and Tunnels inclu­ding Road over/under bridges.

400 Maintenance of service buildings (other than staff Quarters and Welfare buildings). 

Q - What are the various modes of tendering issued for procurement of materials by IR ? Discuss the need for adopting particular mode of tendering and also specify financial limits for issuing these tenders in normal circumstances.

Q -  What are the various modes of tendering issued for procurement of materials by IR ? Discuss the need for adopting particular mode of tendering and also specify financial limits for issuing these tenders in normal circumstances.

 Ans. The various modes of tendering issued for procurement of materials by IR are : 

(a) Open Tender 

(b) Limited Tender 

(c) Single Tender 

(d) Special Limited Tenders 

(e) Global Tender 

(a) Open Tender: 

This system of invitation of tender by public advertisement in the most open and public manner possible is called open tender. This is generally adopted in all cases in which the estimated value of purchase is over Rs. 10 lakh in normal circumstances.