The controlling authority of government expenditure is :

Explanation

The authority to control government expenditure is under the Ministry of Finance. The Ministry of Finance includes six departments—Department of Economic Affairs, Department of Expenditure, Department of Revenue, Department of Investment and Public Asset Management (DIPAM), Department of Financial Services, and Department of Public Enterprises. Among these six departments, the Department of Expenditure is a nodal department that monitors the public financial management system of the Central Government and matters related to the financial position of the States. Among the given options, the correct statement about the non-plan expenditure of the Central Government is—expenditure is on interest payments. It may be noted that when expenditure is accounted for outside plan expenditure (such as maintenance, administrative expenses, etc.), it is called non-plan expenditure. At present, in India, the plan and non-plan classification has been discontinued, and only capital expenditure and revenue expenditure are accounted for.