Overview
The Public Accounts Committee (PAC) is a parliamentary committee that examines how public money has been spent by the Government of India.
It ensures that expenditure authorised by Parliament is used for the intended purposes and in accordance with rules.
Constitutional and Legal Basis
The PAC is not mentioned in the Constitution directly.
It is constituted under the Rules of Procedure and Conduct of Business in Parliament.
It works closely with the whose audit reports form the basis of its examination.
Composition
- Total Members: 22
- 15 members from the Lok Sabha
- 7 members from the Rajya Sabha
- Elected annually by Parliament
- Ministers cannot be members
- The Chairperson is traditionally from the Opposition party
Tenure
Members hold office for one year.
Functions
Examination of CAG Reports
- Reviews audit reports submitted by the CAG
- Examines accounts showing appropriation of funds granted by Parliament
Scrutiny of Government Expenditure
- Ensures funds are spent legally and efficiently
- Checks cases of excess expenditure
Financial Accountability
- Identifies financial irregularities
- Seeks explanations from concerned ministries and departments
Limitations
- Does not question policy decisions of the government
- Examines only whether funds were spent according to policy and rules
- Recommendations are advisory, not binding
Significance
- Strengthens parliamentary control over the executive
- Enhances transparency and accountability
- Acts as a financial watchdog of Parliament
- Promotes prudent use of public funds
Conclusion
The Public Accounts Committee plays a crucial role in ensuring financial discipline in governance. By scrutinising government expenditure through CAG reports, it upholds the principle that public money must be spent responsibly and with parliamentary oversight.
