UPSC Previous Year Question | Mains GS2 | 2017
Discuss the role of Public Accounts Committee in establishing accountability of the government to the people. (Answer in 150 words)
Answer
Introduction
The Public Accounts Committee (PAC) is Parliament’s principal post-facto financial oversight mechanism. It examines whether public money was spent legally, economically and for authorised purposes.
Core Role
- It scrutinises Appropriation Accounts and Finance Accounts along with reports of the Comptroller and Auditor General.
- It tests excess expenditure, irregular reappropriation, losses, waste and failures of internal control.
- Its cross-party composition and ministerial non-membership support independent examination through departmental evidence.
Limits And Reforms
PAC recommendations are advisory; delayed reports, incomplete compliance, limited research staff and executive evasiveness dilute impact. Strengthen the secretariat, set deadlines for Action Taken Notes, track recommendations digitally, empower follow-up hearings and refer persistent non-compliance to the House. Better outcome auditing would complement rule-based scrutiny.
Keywords
Parliamentary accountability; CAG; appropriation; audit; legislative oversight; Action Taken Notes.
Topics: cag reports, financial accountability, parliamentary control, public accounts committee