<P> The Civil Services of India is the civil service and the permanent bureaucracy of the Republic of India . The executive decisions are implemented by the Indian civil servants . </P> <P> In the parliamentary democracy of India, the ultimate responsibility for running the administration rests with the elected representatives of the people which are the ministers . These ministers are accountable to the legislatures which are also elected by the people on the basis of universal adult suffrage . The ministers are indirectly responsible to the people themselves . But the handful of ministers are not expected to deal personally with the various problems of modern administration . Thus the ministers lay down the policy and it is for the civil servants to enforce it . </P> <P> The Cabinet Secretariat is the staff agency of the Cabinet . It is operated under the leadership of the Prime Minister of India . The administration of the Cabinet Secretariat is carried out by the Cabinet Secretary of India who is the senior most civil servant in India . </P> <P> The Cabinet Secretariat is responsible for the administration of the Government of India by facilitating smooth transaction of business in Ministries of the Government . The Secretariat assists in decision - making in Government by ensuring Inter-Ministerial co-ordination, ironing out differences among Ministries and evolving consensus through the instrumentality of the standing or ad - hoc Committees of Secretaries . Management of major crisis situations in the country is also one of the functions of the Cabinet Secretariat </P>

Which of the following has the sole authority to control the expenditure of the union government