Departmental Undertaking and Public Corporation are two different types of organizations that are established by the government to carry out specific functions. Here are the differences between the two:

Definition:

- A Departmental Undertaking is a part of the government department that is established to carry out specific functions. It is usually funded by the government and operates under the control and supervision of the department.
- A Public Corporation is a separate legal entity that is established by the government to carry out specific functions. It operates independently of the government and is usually funded through its own revenue sources.

Legal Status:

- Departmental Undertakings are not separate legal entities. They are part of the government department and operate under its control and supervision.
- Public Corporations are separate legal entities. They are established by the government through a special act of parliament and operate independently of the government.

Management:

- Departmental Undertakings are managed by the government department to which they belong. The department is responsible for setting policies, providing resources, and overseeing the operations of the undertaking.
- Public Corporations are managed by a board of directors or a governing body appointed by the government. The board or governing body is responsible for setting policies, providing resources, and overseeing the operations of the corporation.

Financial Autonomy:

- Departmental Undertakings do not have financial autonomy. They are funded by the government and their budget is approved by the government.
- Public Corporations have financial autonomy. They generate their own revenue and have the authority to spend it as they see fit.

Accountability:

- Departmental Undertakings are accountable to the government department to which they belong. They are required to submit regular reports to the department and are subject to audits by the government.
- Public Corporations are accountable to the government and their shareholders. They are required to submit regular reports to the government and their shareholders and are subject to audits by the government and independent auditors.

Conclusion:

Departmental Undertakings and Public Corporations are two different types of organizations that are established by the government to carry out specific functions. Departmental Undertakings are part of the government department and operate under its control and supervision, while Public Corporations are separate legal entities that operate independently of the government. Public Corporations have financial autonomy and are accountable to the government and their shareholders, while Departmental Undertakings are not financially autonomous and are accountable to the government department to which they belong.