Que : Discuss the objectives of the formation of parliamentary committees and mention the functions and limitations of the Public Accounts Committee.

  Parliament is the highest constitutional body of the country. It has a plethora of functions, diversity and complexity and on the other hand there is a shortage of experts for such functions, to fulfill which various committees are formed. One of them is the Public Accounts Committee. It was first mentioned in the Government of India Act, 1919, and then the Public Accounts Committee was introduced in 1921.

•  Objectives of the formation of parliamentary committees

1) To consult experts on the acts and issues presented in Parliament

2) To examine the reports presented in Parliament

3) To investigate various types of scams and corruption cases

4) To assist in the work of Parliament.

•  Public Accounts Committee

•  It is the most senior of all the House Committees. The Public Accounts Committee was established after the Montagu-Chelmsford Reforms in 1921.
•  The Public Accounts Committee is considered to be the most important committee of the Parliament, consisting of 22 members. Out of which 15 are from the Lok Sabha and 7 from the Rajya Sabha. They are elected by the proportional representation system through single transferable vote.

•  Functions:

1) To consider the report submitted by the CAG.

2) To examine the appropriation and financial accounts of the Central Government.

3) The following are the main points under the examination of the annual expenditure of the Government;

• The amount spent has been spent for the same service or purpose for which it was intended.
• Whether the officer through whom the money was spent was competent or not.
• c ) If any re-appropriation has been made, it has not been done by a competent officer.
• To examine the accounts of corporations and semi-government institutions, which have been examined by the CAG.

4) Examines business and production plans, income and expenditure statements of state corporations and profit and loss statements issued by the President.

5) PAC analyses the income and expenditure statements of autonomous and semi-autonomous bodies, which may be audited by the CAG of India under the directions of the President or by an Act of Parliament.

•  Limitations of the Public Accounts Committee

1) Its recommendations are advisory, not binding on the ministry.

2) Its work is like a ‘mortem examination’. Because the amount has already been spent before its examination.

3) It stays away from policy issues in the broad sense.

4) It does not have the power to stop departments from spending.

5) The Public Accounts Committee is not an executive body. Hence, it can only advise, not give orders. The final decision is taken by Parliament.

                      The Public Accounts Committee has several limitations. But, in the following years, it has fulfilled the expectations of the country. It has played an important role in strengthening democratic values. It can be further empowered by reforms such as the right to scrutinize the purpose of expenditure and making its recommendations binding.