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Public Accounts Committee (PAC) - UPSC Polity And Governance
What is Public Accounts Committee (PAC) in UPSC Polity And Governance?
Public Accounts Committee (PAC) is a key topic under Polity And Governance for UPSC Civil Services Examination. Key points include: PAC audits government revenue and expenditure, ensuring financial accountability.. Established in 1921 under the Government of India Act, 1919.. Comprises 22 members (15 Lok Sabha, 7 Rajya Sabha) for a one-year term; Chairman appointed by Lok Sabha Speaker.. Understanding this topic is essential for both UPSC Prelims and Mains preparation.
Why is Public Accounts Committee (PAC) important for UPSC exam?
Public Accounts Committee (PAC) is a Medium-level topic in UPSC Polity And Governance. It is tested in both Prelims (factual MCQs) and Mains (analytical answer writing). Previous year UPSC questions have frequently covered aspects of Public Accounts Committee (PAC), making it essential for comprehensive IAS preparation.
How to prepare Public Accounts Committee (PAC) for UPSC?
To prepare Public Accounts Committee (PAC) for UPSC: (1) Study the comprehensive notes covering all key concepts on Vaidra. (2) Practice previous year questions on this topic. (3) Connect it with current affairs using daily updates. (4) Revise using key takeaways and mind maps available for Polity And Governance. (5) Write practice answers linking Public Accounts Committee (PAC) to related GS Paper topics.
Key takeaways of Public Accounts Committee (PAC) for UPSC
- PAC audits government revenue and expenditure, ensuring financial accountability.
- Established in 1921 under the Government of India Act, 1919.
- Comprises 22 members (15 Lok Sabha, 7 Rajya Sabha) for a one-year term; Chairman appointed by Lok Sabha Speaker.
- Examines CAG audit reports, appropriation accounts, and finance accounts.
- Recommendations are advisory, not binding on the government.
- No minister can be a member, ensuring impartiality.
Public Accounts Committee (PAC)
Medium⏱️ 6 min read
polity and governance
📖 Introduction
Introduction to the Public Accounts Committee (PAC)
The Public Accounts Committee (PAC) is a crucial parliamentary body in India. It is composed of selected members of Parliament and is constituted specifically to audit the revenue and expenditure of the Government of India.
Purpose: To scrutinize government accounts and ensure financial accountability.
Constitutional Basis and Nature
Parliamentary committees, including the PAC, derive their authority from Article 105 (powers, privileges, etc., of members of Parliament) and Article 118 (rules of procedure) of the Constitution of India.
The PAC is one of the three significant Financial Parliamentary Committees. The other two are the Estimates Committee and the Committee on Public Undertakings.
Key Restriction: No member of the PAC can hold a position as a government minister. This ensures impartiality in its oversight functions.
Historical Background and Formation
The establishment of the PAC dates back to 1921. Its first mention was in the Government of India Act, 1919, famously known as the Montford Reforms.
The Committee is constituted every year. This annual formation is done under Rule 308 of the Rules of Procedure and Conduct of Business in Lok Sabha.
Composition of the Committee
Presently, the Public Accounts Committee comprises a total of 22 members. These members serve for a term of one year only.
- 15 members are elected by the Lok Sabha Speaker from among its members.
- 7 members are elected by the Rajya Sabha Chairman from among its members.
The Chairman of the Committee is appointed by the Speaker of Lok Sabha. Traditionally, the Chairman is from the opposition party, reinforcing its oversight role.
Powers and Functions of the PAC
The PAC performs several critical functions to ensure financial propriety and accountability:
- It examines the accounts showing the appropriation of funds granted by the House for expenditure.
- It reviews the annual Finance Accounts of the government.
- The Committee also reviews other accounts presented to the House that it deems appropriate. However, it excludes those related to Public Undertakings, as these are assigned to the Committee on Public Undertakings.
- A significant function involves reviewing various Comptroller and Auditor General (CAG) Audit Reports. These reports cover revenue receipts, government expenditure by different Ministries/Departments, and accounts of autonomous bodies.
Crucial Assistance: The Comptroller and Auditor General (CAG) actively assists the committee during its investigations, providing expert insights and audit findings.
Nature of Recommendations
The recommendations made by the PAC are advisory in nature. They are not binding on the government.
This is because the PAC is an executive body that cannot issue direct orders. Ultimately, only Parliament as a whole can take a final decision on the committee's findings and recommendations.
UPSC Insight: Understanding the advisory nature of PAC recommendations is crucial. While not binding, they carry significant moral and political weight, often leading to corrective action by the government.
💡 Key Takeaways
- •PAC audits government revenue and expenditure, ensuring financial accountability.
- •Established in 1921 under the Government of India Act, 1919.
- •Comprises 22 members (15 Lok Sabha, 7 Rajya Sabha) for a one-year term; Chairman appointed by Lok Sabha Speaker.
- •Examines CAG audit reports, appropriation accounts, and finance accounts.
- •Recommendations are advisory, not binding on the government.
- •No minister can be a member, ensuring impartiality.
🧠 Memory Techniques
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