Give two examples of departmental undertakings and state some of its features.
Examples of departmental undertaking are
(i) Indian Railways (ii) Post and Telegraph
Features of departmental undertakings are
■ It is generally considered to be a major sub-division of the government department and is subject to the direct control of the ministry.
■ It is financed hy annual appropriations from the treasury and its revenues are paid into the treasury.
■ It is subject to the same budget, accounting and audit controls as are applicable to the government departments.
■ The employees of the enterprise are government servants. They are headed by civil servant and Indian Administrative Services (IAS) officers.