Topic Details (Notes format)

Public Accounts Committee (PAC)

Subject: Polity

Book: Indian Polity by M. Laxmikanth

A parliamentary committee that audits the government’s financial activities, examining the CAG’s reports on budget spending. Consisting of Lok Sabha and Rajya Sabha members, it scrutinizes departmental excesses, misappropriations, and inefficiencies. The PAC’s recommendations are persuasive, encouraging ministries to rectify shortcomings. However, it lacks executive power to enforce decisions, and compliance depends on ministries’ goodwill. Still, PAC’s oversight fosters transparency and compels officials to justify expenditures. By revealing systemic flaws, it often sparks administrative reforms. Understanding the PAC clarifies how legislative committees uphold financial accountability in parliamentary democracy.

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