Public Accounts Committee (India): The Public Accounts Committee (PAC) is a committee of selected members of Parliament, constituted by the Parliament of India, for the auditing of the revenue and the expenditure of the Government of India. They study public audits, invite ministers, permanent secretaries or other ministry officials to the committee for questioning, and issue a report of their findings subsequent to a government budget audit and are therefore known as the watch dog against corruption.

The Public Accounts Committee (PAC)

The Public Accounts Committee (PAC) is often described as the ‘watch-dog’ and guardian of the people against official negligence and corruption. It is a parliamentary committee that is responsible for examining the audit reports prepared by the Comptroller and Auditor General (CAG) of India.

Role of the Public Accounts Committee

The primary role of the Public Accounts Committee is to ensure transparency, accountability, and financial prudence in the functioning of the government. It plays a crucial role in scrutinizing the expenditures incurred by the government and ensuring that they are in line with the approved budgets and regulations. The committee also investigates cases of financial irregularities, mismanagement, and corruption.

Key Functions

The Public Accounts Committee performs several key functions to fulfill its role as a guardian against official negligence and corruption. Some of these functions include:

1. Examination of audit reports: The committee examines the audit reports prepared by the CAG, which highlight instances of financial irregularities and non-compliance with rules and regulations.

2. Scrutiny of government expenditures: The PAC scrutinizes the expenditures incurred by the government departments to ensure that they are justified, efficient, and in the best interest of the public.

3. Recommendations for corrective actions: Based on its examination of audit reports, the committee identifies systemic issues, irregularities, and cases of corruption. It makes recommendations for corrective actions to be taken by the government to address these issues.

4. Summoning officials and seeking explanations: The PAC has the authority to summon government officials and seek explanations from them regarding financial matters. This enables the committee to gather relevant information and hold officials accountable for their actions.

5. Reporting to the Parliament: The committee presents its findings, observations, and recommendations in the form of reports to the Parliament. These reports are debated and can influence policy decisions and reforms.

Significance of the Public Accounts Committee

The Public Accounts Committee plays a crucial role in ensuring transparency, accountability, and integrity in the government's financial dealings. Its activities help in detecting and preventing corruption, financial mismanagement, and negligence. The committee acts as a watchdog, safeguarding the interests of the people and ensuring that public funds are utilized efficiently and effectively.

Conclusion

The Public Accounts Committee is rightly described as the ‘watch-dog’ and guardian of the people against official negligence and corruption. Its role in examining audit reports, scrutinizing government expenditures, making recommendations, summoning officials, and reporting to the Parliament significantly contributes to enhancing transparency and accountability in the government's financial operations.