Discuss the role of the Public Accounts Committee in establishing accountability of the government to the people.
Discuss the role of the Public Accounts Committee in establishing accountability of the government to the people.
The Public Accounts Committee (PAC) stands as Parliament's primary watchdog, ensuring government financial accountability through systematic examination of public expenditure and CAG reports.
Constitutional Framework and Composition
- Article 308 empowers Parliament to constitute committees, with PAC being the oldest parliamentary committee (established 1921)
- Comprises 22 members (15 Lok Sabha, 7 Rajya Sabha) elected through proportional representation
- Opposition member traditionally chairs the committee, ensuring impartial oversight (current chair: Adhir Ranjan Chowdhury)
- Members serve one-year tenure with expertise in finance and public administration
- Operates on non-partisan basis transcending party politics for effective scrutiny
Core Functions and Powers
- Audit Examination: Reviews annual CAG reports highlighting financial irregularities and performance audits
- Appropriation Scrutiny: Ensures government spending aligns with parliamentary sanctions and budgetary allocations
- Loss Investigation: Examines cases of financial losses, wasteful expenditure, and revenue shortfalls
- PSU Oversight: Reviews public sector undertaking performance and their contribution to public exchequer
- Recommendation Authority: Issues binding recommendations for improving financial management and accountability
Accountability Mechanisms
| Method | Application | Recent Examples |
|---|---|---|
| Evidence Collection | Summons officials, calls documents | 2G spectrum allocation probe |
| Public Hearings | Cross-examines department heads | Coal block allocation irregularities |
| Site Visits | On-ground verification of projects | PM-KISAN scheme implementation |
| Report Publication | Parliamentary tabling with recommendations | GST revenue shortfall analysis (2024) |
Democratic Impact and Effectiveness
- Deterrent Effect: Prevents financial mismanagement through continuous oversight threat
- Transparency Enhancement: Public reports expose government financial decisions to scrutiny
- Policy Correction: Forces course corrections in financial policies and implementation
- Public Trust: Builds citizen confidence through independent examination of tax money utilization
- Institutional Strengthening: Reinforces separation of powers and legislative supremacy over executive
The PAC exemplifies Article 21A's spirit of accountable governance, with recent investigations into COVID-19 fund utilization and Pradhan Mantri Awas Yojana irregularities demonstrating its continued relevance in modern democratic India.
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