Parliament is the supreme law making body of the nation.The Council of Ministers is collectively responsible to the Lok Sabha. The Lok Sabha is empowered to pass a vote of censure against the ministry. Whenever such a motion is passed, the ministry has to resign.
There are several means of Parliament’s control over Executive such as, both the houses exercise control over the executive through asking questions, discussing matters of urgent public importance, moving call- attention notices and adjournment motions, and also by appointing various committees such as public accounts committee, estimates committee, committee on public undertakings, committee on government assurances, the committee on privileges, the committee on subordinate legislation etc. All these activities keep the executive alert.
It is the function of Parliament to exercise political and financial control over the Executive and to ensure parliamentary surveillance of administration. Executive responsibility and administrative accountability, are two different functional concepts.
The executive has the right to formulate the budget. But Parliament must authorise by law the levy or modification of taxes. If any tax is imposed without legislative authority, the affected person can approach the courts for relief. In addition to it, the executive cannot spend public revenue without the sanction of Parliament. Parliament has also been provided with the means of ensuring economy in the amount of government expenditure.
The Comptroller and Auditor-General (CAG) helps Parliament in ensuring that the executive has spent the expenditure sanctioned by Parliament in terms of law. The CAG audits that accounts of the union to see that no money has been spent without parliamentary sanction.
Administrative accountability means the accountability of the administration to Parliament. Parliament does not interfere with day to day administration nor does it control administration. Accountability to it is technical and indirect i.e. through the Ministers, and it is ex post facto i.e. after something is done; after action has ended.