Accountability to Parliament

503.  Accountability to Parliament:-

The accountability to Parliament   is   satisfied through  the  submission of the annual Appropriation Accounts, that is to say records suitably devised for the scrutiny,  by Public Accounts Committee and the Comptroller and Auditor General, of incurred and  adjusted expenditure in   relation to the grants and appropriations so as to ensure authenticity of each item in relation to the budget grants and appropriations.   The constitutional principle underlying these Accounts  is that the   Parliament approves every year the provision of certain sums of money which are distributed to the Railway Managers for spending on approved objects.    Parliament  has therefore, to be satisfied when the year has ended, that the   moneys have, in fact, been spent as authorized.   The certified Appropriation  Accounts show  how the   revised/final allotments/appropriations  vary   from  the  original  one and the actual expenditure from the final allotment/ appropriation.   The Railway Management is thus accountable to Parliament for  achieving the  financial  targets envisaged in the Budget for realisation of revenues and restricting the disbursement of moneys and adjustment of expenditure within the authorized limits.