Budget-Making

Tapas K Sen Government Budgeting in India by A K Sengupta; Print House (India), Lucknow, 1991.
THE budget document is probably the most Important document that the governme the most important document that the government produces regularly. The Finance Accounts, prepared by the Comptroller and Auditor General's office after auditing the accounts, give the actual stocks and flows with (usually) a couple of years' lag and the actuals given in the budget are supposed to t* the same as in the Finance Accounts for that year. This is, however, not always the case, and therein lies the story of how the elaborate checks and balances and the accountability of the executive envisaged in the Constitution have been subverted.