UPSC CSE Prelims
Question 76
What is the difference between "vote-on-account" and "interim budget"?
- The provision of a "vote-on-account" is used by a regular Government, while an "interim budget" is a provision used by a caretaker Government.
- A "vote-on-account" only deals with the expenditure in Government's budget, while an "interim budget" includes both expenditure and receipts.
Which of the statements given above is/are correct?
View correct answer and explanation
Correct answer: B
Correct Option: B
Explanation: Vote-on-account is parliamentary authorisation for a limited period’s expenditure; an interim budget normally sets out government receipts as well as expenditure estimates.
Statement / Item-wise Analysis:
1: Incorrect - Incorrect: a regular or outgoing/caretaker government may seek a vote-on-account; the arrangement is not categorically confined by government type.
2: Correct - Correct: vote-on-account covers interim spending authority, while an interim budget includes both revenue and expenditure projections.
Option-wise Analysis:
A: Incorrect - includes unsupported item 1; omits supported item 2.
B: Correct - includes the supported statements and excludes the unsupported ones.
C: Incorrect - includes unsupported item 1.
D: Incorrect - omits supported item 2.