UPSC Mains Answer: Discuss the role of Public Accounts Committee in establishing accountability of the government to the people.

Difficulty Level: Medium

Pre-requisite: Understanding of India’s parliamentary system, including the roles of the legislature, executive, and constitutional bodies like the CAG. Familiarity with the Government of India Act, 1919/1935, and the post-independence constitutional framework (Articles

Sub-category: Polity and Governance (Parliament and State Legislatures, Constitutional and Statutory Bodies)

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The Public Accounts Committee (PAC) is a vital parliamentary instrument that ensures the government’s financial accountability to the people. Established in 1921 under the Government of India Act, the PAC scrutinizes the audit reports of the Comptroller and Auditor General (CAG), which highlight financial irregularities, inefficiencies, or misuse of public funds. By examining these reports, the PAC holds the executive accountable for its expenditures, ensuring transparency and probity in governance.
Comprising 22 members—15 from the Lok Sabha and 7 from the Rajya Sabha—the PAC operates on a non-partisan basis, fostering bipartisan oversight. Its recommendations, though advisory, carry significant moral and political weight, compelling the government to rectify lapses. The PAC’s role extends beyond mere financial scrutiny; it acts as a bridge between the legislature and the executive, reinforcing democratic checks and balances.
In an era of growing public expenditure, the PAC’s function is indispensable for upholding fiscal discipline and public trust. Strengthening its autonomy and ensuring timely implementation of its recommendations can further enhance its efficacy in promoting accountable governance.