Mentor’s comment-
- https://indianexpress.com/
article/opinion/columns/ ensuring-that-policy-outcome- matches-the-intent-7604958/ - In the intro, mention that final accounts (FA) are presented to the legislative body at the end of 18-24 months.
- In the body, mention the issues with modalities such as delays in presentation of FA and use of cash accounting instead of an accrual accounting and consequently amounts are held in off-balance sheet account.
- Conclude by mentioning the need for reforms to deal with these issues.

Comments
One response to “Q.3 Policy differences between parties and coalitions arouse heated debates. But relatively scant attention is paid to whether the stated policy or enacted law — of any persuasion — delivered the intended outcomes/results. Nowhere is this more obvious than in the annual budget modalities followed by the Union and state governments. In light of this, examine the issues with the budget modalities. (10 Marks)”
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