The Public Accounts Committee (PAC) is one of the key financial committees of the Indian Parliament, responsible for examining government expenditure and ensuring financial accountability.
The committee was first established in 1921 under the Government of India Act, 1919. It consists of 22 members, including 15 members from the Lok Sabha and seven from the Rajya Sabha. Ministers are not eligible to become members of the committee.
The members are elected annually by Parliament from among its members, and their term of office is one year. The Speaker of the Lok Sabha appoints the chairperson of the committee.
The primary function of the PAC is to examine the annual audit reports of the Comptroller and Auditor General (CAG) of India. The CAG assists the committee in scrutinising government expenditure and serves as its guide, friend and philosopher.
However, the committee has certain limitations. It does not generally examine questions of policy in a broader sense, and its recommendations are advisory rather than binding on ministries. Moreover, the PAC conducts a post-mortem examination of government accounts, reviewing expenditure after the money has been spent.
