Public Accounts Committee
Why in News?
The Public Accounts Committee (PAC) of the Indian Parliament is prominently in the news following its high-profile reconstitution for the 2026–27 term, which immediately sparked intense political friction between the BJP and Opposition members during its inaugural meeting on May 22, 2026.
Origin & Structural Composition
- Historical Genesis: Established in 1921 under the Montague-Chelmsford Reforms (Government of India Act, 1919), making it India's oldest parliamentary committee.
- Membership Size: Consists of exactly 22 members—15 elected from the Lok Sabha (Lower House) and 7 from the Rajya Sabha (Upper House).
- Election Method: Members are elected annually from amongst MPs through the system of proportional representation by means of a single transferable vote.
- The Minister Ban: To protect the panel's integrity and independence, no sitting Government Minister can be elected as a member.
- Opposition Chair Convention: Since 1967, a strict parliamentary convention mandates that the Speaker of the Lok Sabha must appoint an Opposition party member as the PAC Chairman.
Key Functions & Mandate
- The Financial Watchdog: Serves as the primary parliamentary monitoring body checking that public funds are spent legally, prudently, and efficiently.
- Auditing CAG Reports: Its central task is to dissect the technical audit reports submitted by the Comptroller and Auditor General (CAG) on Appropriation Accounts, Finance Accounts, and revenue receipts.
- Beyond Legality: It does not just verify receipt tallies; it scrutinizes government spending from the lenses of wisdom, economy, and propriety to expose corruption, structural wastage, or administrative inefficiency.
- Sanctioning Excesses: If a ministry spends money beyond its approved budget, the PAC assesses the rationale and advises Parliament on whether to legalize the excess expenditure under Article 115 of the Constitution.
Operational Limitations
- Post-Facto Nature: The PAC acts as a post-mortem body—it can only audit funds that have already been spent and deployed by executive agencies.
- Non-Binding Recommendations: The corrective measures and structural reforms it suggests in its final tabled reports hold advisory value and are not legally binding on the government.
- No Policy Interference: The committee lacks any authority to change or vote against broader, high-level political or state policies directly; it can only point out structural implementation flaws.
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