खालीलपैकी कोणते सार्वजनिक व्ययावर नियंत्रण ठेवण्याचे साधन नाही ?
अ. संसद
ब. वित्तमंत्रालय
क. भारताचा नियंत्रक आणि महालेखा परीक्षक
ड. नियोजन आयोग
वरीलपैकी कोणते विधान बरोबर आहे ?

The correct answer is Option A (d only).

Key Points:
• System of Financial Control in India: Control over public expenditure in India operates through three established institutional tiers:
• 1⃣ Parliamentary Control: Exercised through the passage of Appropriation Acts, Demand for Grants, and scrutiny by financial committees (PAC, Estimates Committee, COPU).
• 2⃣ Executive / Administrative Control: Exercised by the Ministry of Finance through budget formulation, expenditure vetting, financial advisers, and expenditure sanctions.
• 3⃣ Audit Control: Exercised by the independent constitutional authority—the Comptroller and Auditor General of India (CAG) under Articles 148 to 151.
• Planning Commission's Role: The Planning Commission was merely an advisory think-tank responsible for drafting Five-Year Plans and allocating indicative plan resources; it possessed no statutory or constitutional machinery to control or audit ongoing public expenditure.
• Key Result: The Planning Commission is not a device of expenditure control, making option 1 ('d only') correct.
• Key Takeaway: Parliament, the Finance Ministry, and the CAG control and audit public expenditure; the Planning Commission only allocated planned resources.