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150 Words10 Marks

Q.Discuss the role of Public Accounts Committee in establishing accountability of the government to the people.

UPSC Mains 2017Polity

Introduction

The Public Accounts Committee (PAC) is a vital parliamentary tool for ensuring financial accountability. As Dr. B.R. Ambedkar stated, "The Public Accounts Committee is the most powerful body, which exercises control over the finances and expenditure of the government and serves as a formidable check on the misuse of public funds."

graph TD
    PAC["Public Accounts Committee"]
    PAC --> ECR["Examines CAG Reports"]
    PAC --> RCA["Recommends Corrective Actions"]
    PAC --> NPA["Non-Partisan and Advisory Role"]
    PAC --> HI["Highlights Irregularities"]
    PAC --> ELO["Ensures Legislative Oversight"]

Body

1. Role of the Public Accounts Committee

  • Scrutiny of Expenditure: The PAC meticulously examines government spending to ensure funds are utilized for their designated purposes as approved by Parliament, highlighting any unauthorized diversions.
  • Examination of CAG Reports: It acts as the sister committee to the Comptroller and Auditor General (CAG), analyzing its audit reports to uncover financial irregularities, as seen during the scrutiny of the 2G spectrum and coal allocation cases.
  • Ensuring Propriety and Efficiency: The PAC assesses whether public funds are spent with wisdom, faithfulness, and economy, calling out delays and inefficiencies in major public projects.
  • Promoting Transparency: By making its findings public, the PAC fosters informed parliamentary debates and enhances public awareness regarding the utilization of taxpayer money.
  • Non-Partisan Oversight: By convention, the PAC is chaired by a member of the opposition, ensuring unbiased, rigorous oversight of the executive's financial decisions.
  • Continuous Monitoring: The committee provides actionable recommendations and continuously tracks their implementation, establishing a robust culture of financial discipline.

Conclusion

The PAC remains a cornerstone of financial accountability in India's Westminster model. However, its ultimate effectiveness depends on the timely and decisive implementation of its recommendations by the executive.