Discuss the role of Public Accounts Committee in establishing accountability of the government to the people.
Subtopic: Constitution & Polity · parliamentary committees and financial accountability
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Detailed model answer
198 words · target 150 words · 9 min
Introduction
The Public Accounts Committee (PAC), Parliament's oldest financial committee (1921), scrutinises how the executive spends money voted by Parliament, operationalising the accountability embedded in Articles 112-114 and 151.
Composition
It has 22 members — 15 from the Lok Sabha, 7 from the Rajya Sabha — elected annually by proportional representation through the single transferable vote; ministers cannot be members, and by convention since 1967 the chairperson comes from the Opposition, insulating scrutiny from the ruling party.
Role in Establishing Accountability
- Examines the CAG's audit reports laid before Parliament under Article 151, verifying that money was legally available and applied to the purpose sanctioned.
- Exposes irregularities, waste and implementation failure — its scrutiny of the 2G spectrum allocation and the 2010 Commonwealth Games shaped public accountability debates.
- Summons secretaries for explanations; ministries must file Action Taken Notes, closing the audit loop on behalf of the people.
- Provides continuous, granular oversight that the full House cannot perform, with proceedings that inform citizens through the press.
Limitations
Its scrutiny is post-mortem, recommendations are advisory, it cannot question policy as such, and only a fraction of audit paragraphs receive detailed examination.
Conclusion
Despite advisory status, the PAC-CAG partnership remains Parliament's sharpest instrument of financial accountability; time-bound Action Taken Notes and stronger technical staff would sharpen it further.
What an examiner expects to see
- Oldest financial committee (1921); 22 members — 15 Lok Sabha, 7 Rajya Sabha — elected annually by proportional representation through single transferable vote; ministers barred
- Opposition chairperson by convention since 1967 gives bipartisan credibility to scrutiny
- Examines CAG audit reports laid under Article 151 — appropriation and finance accounts — testing legality and propriety of expenditure
- Summons secretaries and enforces Action Taken Notes, closing the accountability loop between audit and corrective action
- Landmark scrutinies (2G spectrum, Commonwealth Games 2010) show its agenda-setting power
- Limits: ex post facto review, advisory recommendations, no policy questions, only a fraction of audit paras examined
- Reforms: time-bound ATNs, technical support staff, subject-wise sub-committees
Concrete cases, schemes and judgments
- PAC examination of the 2G spectrum allocation audit (2010-11)
- Follow-up on CAG findings on the 2010 Commonwealth Games
- Article 151: CAG reports laid before Parliament as the PAC's raw material
- Convention of an Opposition MP chairing the PAC since 1967