Q5. Discuss the role of the Public Accounts Committee in establishing accountability of the government to the people.

Model Answer:

Introduction

The PAC, established under the Indian Constitution, reviews government expenditures and ensures adherence to financial regulations. It plays a crucial role in scrutinizing public funds' utilization.

Body

Role of the Public Accounts Committee 

  1. Examination of Government Spending: The PAC examines the audit reports of the Comptroller and Auditor General (CAG), assessing whether funds were utilized efficiently. This scrutiny fosters accountability by revealing discrepancies.
  2. Reporting Irregularities and Mismanagement: By highlighting irregularities, the PAC holds the government accountable for its financial decisions. The committee's reports lead to corrective actions and policy improvements, reinforcing transparency.
  3. Promoting Financial Discipline: The PAC promotes financial discipline by recommending effective measures for budgetary allocations. This ensures that taxpayers’ money is spent judiciously and effectively.
  4. Enhancing Public Trust: Through transparent operations, the PAC enhances public trust in government institutions. Regular reports and hearings contribute to citizens’ understanding of financial governance, fostering democratic engagement.

Challenges

  1. Political Interference: The PAC often faces political pressure, limiting its ability to act independently and undermining its authority.
  2. Limited Resources: Inadequate staffing and resources hinder the PAC's efficiency in conducting thorough audits and evaluations.
  3. Compliance Issues: Many government departments fail to comply with PAC recommendations, affecting accountability mechanisms.
  4. Public Awareness: A lack of awareness about the PAC's functions among citizens restricts active participation in governance and accountability.
  5. Evolving Financial Complexities: Rapidly changing financial landscapes pose challenges in effective oversight and require continuous capacity building for PAC members.

Way Forward

To strengthen the PAC's role in accountability, several measures can be implemented:

  1. Strengthening Legal Framework: Amendments to empower the PAC with greater authority to enforce compliance.
  2. Enhancing Resources: Providing adequate financial and human resources for effective functioning and in-depth evaluations.
  3. Promoting Public Engagement: Initiatives to educate citizens about the PAC's role can foster greater civic engagement and scrutiny.
  4. Regular Training: Continuous training for PAC members on financial regulations and audit practices can improve oversight.
  5. Collaboration with Civil Society: Partnering with civil society organizations can enhance transparency and public accountability initiatives.

Conclusion

In conclusion, the PAC is instrumental in ensuring government accountability, but it must navigate challenges effectively to fulfil its mandate.

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