The reconstituted Public Accounts Committee faced political friction during its first session over the Chairperson’s prerogative to select subjects for examination suo motu (on its own motion) alongside concerns over 1500+ pending Action Taken Notes.
Public Accounts Committee (PAC) Core Facts:
Genesis and History:
First set up in 1921 under the provisions of the Government of India Act, 1919, making it the oldest financial standing committee in the Indian Parliament.
Numerical Composition:
Comprises exactly 22 members elected every year from among the staff of Parliament, out of which 15 are elected from the Lok Sabha (House of the People) and 7 from the Rajya Sabha (Council of States).
Election Method:
Members are elected via the principle of proportional representation by means of a single transferable vote, ensuring all political parties receive fair representation proportional to their strength.
Ministerial Exclusion:
A Minister of the Union Government cannot be elected as a member of the PAC, and if an existing member is appointed a Minister, they automatically vacate their seat.
Chairperson Convention:
The Chairperson is appointed by the Speaker of the Lok Sabha from among its members; by an unwritten parliamentary convention followed since 1967, the position is strictly awarded to a member of the leading Opposition party.
Core Audit Mandate:
Primarily examines the annual financial accounts, appropriation accounts, and specialized verification reports submitted by the Comptroller and Auditor-General (CAG) of India under Article 151 of the Constitution.
The CAG Relationship:
The Comptroller and Auditor-General (CAG) attends PAC meetings and is officially described as the “friend, philosopher, and guide” of the parliamentary panel.
Operational Limitations:
The committee is primarily an ex-post-facto body (examines expenditure after it has been incurred), cannot question the core policies framed by the Cabinet, and holds purely advisory powers; its final recommendations are not legally binding on the executive.
Audit Para Monitoring System (APMS):
A web-based digital portal set up by the CAG to track, verify, and monitor the submission of Action Taken Notes (ATNs) by various Ministries regarding procedural violations and financial lapses.
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