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Role of Public Accounts Committee

5. Discuss the role of Public Accounts Committee in establishing accountability of the government to the people. (150 words) 10 M

Ans. The Public Accounts Committee (PAC) is a permanent standing committee of Parliament which is made from the members of both the houses. Its composition is 15+7 i.e. 15 members from Lok Sabha and 7 from Rajya Sabha. This committee has been given the responsibility of ensuring financial accountability of the executive to the Parliament.
The functions of this committee are
Firstly, to examine the report of Accounts of the Union Government submitted by the Auditor and Comptroller General of India, to the President.
Secondly, the committee not only ensures that ministries spend money in accordance with parliamentary grants, it also brings to the notice of the Parliament instances of extravagance, loss, in fructuous expenditure and lack of financial integrity in public services. The committee cannot question policies of the government. It only concerns itself with the execution of policy on its financial aspects.
Finally, in examining the audits and accounts of the ministries and public corporations, the PAC gets the opportunity to scrutinise the process of their working. It points out the weakness and
shortcomings of the administration of ministries and public corporations criticisms of the PAC draw national attention. This keeps the ministries and public corporations sensitive to the criticisms of the PAC.
This committee suffers from many limitations like
(i) It is a post hoc mechanism i.e. it comes into effect after the whole process of money allocation and spending.
(ii) It lacks the experts in it, its members are laymen parliamentarians who don't really have the expertise to analyse the reports of the CAG (Comptroller and Auditor General of India).
(iii) It is also an advisory body which has no authority to enforce its recommendations.
So, it becomes pertinent that these drawbacks should be eliminated to make Public Accounts Committee really effective instrument of accountability.

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