Consider the following statements regarding various funds in India :

Consider the following statements regarding various funds in India :

  • Article 266 deals with Contingency Fund of India.
  • For operating Public Account of India and Contingency Fund of India, parliamentary approval is not needed.

Which of the above statements is/are correct ?

1 only
2 only
Both 1 and 2
Neither 1 nor 2
This question was previously asked in
UPSC Combined Section Officer – 2024
Statement 1: Article 266 deals with the Consolidated Fund and the Public Account of India (and of each State). The Contingency Fund of India is dealt with under Article 267. Therefore, statement 1 is incorrect.
Statement 2: For operating the Public Account of India and the Contingency Fund of India, parliamentary approval is not needed at the time of withdrawal or disbursement. The Public Account consists of funds held by the government in trust, and expenditures from it do not require appropriation by Parliament. Advances from the Contingency Fund are made to meet unforeseen expenditures pending authorization by Parliament, meaning the executive can withdraw funds without immediate parliamentary approval (though subsequent approval for replenishment is needed from the Consolidated Fund). In contrast, withdrawals from the Consolidated Fund require prior parliamentary appropriation. Therefore, statement 2 is correct in the context of distinguishing operations from these funds compared to the Consolidated Fund.
– Consolidated Fund (Article 266): All revenues received by the government, all loans raised, and all money received in repayment of loans. Expenditure requires parliamentary appropriation.
– Public Account (Article 266): All other public money (e.g., provident funds, small savings). Operated by executive action; no appropriation needed.
– Contingency Fund (Article 267): An imprest fund for meeting unforeseen expenditure. Operated by executive; requires subsequent parliamentary approval for replenishment.
The Public Account transactions do not enter the budget since they do not involve government expenditure or revenue in the strict sense. The Contingency Fund’s corpus is decided by Parliament (currently โ‚น30,000 crore).