Public Accounts Committee (PAC)

Definition

The senior parliamentary financial committee that examines the audit reports of the Comptroller and Auditor General and scrutinises how the Government has spent the money voted by Parliament.

Key points

• A parliamentary committee, first set up in 1921; it functions under the Rules of Procedure of the Lok Sabha.
• Consists of 22 members: 15 from the Lok Sabha and 7 from the Rajya Sabha, elected annually by proportional representation through the single transferable vote.
• A Minister cannot be a member; by convention, the Chairperson is from the Opposition (a practice since 1967).
• It examines the appropriation accounts, finance accounts and the audit reports of the CAG, ensuring expenditure was lawful and within the sanctioned grant.
• It is often described as the "twin sister" of the Estimates Committee and works closely with the CAG, who acts as its "friend, philosopher and guide".

Why it matters for CAPF

The 22-member composition (15 plus 7), the no-Minister rule, the Opposition chairperson convention and the CAG link are standard parliamentary-oversight facts.

Common confusion

The PAC has 22 members, not 30 (that is the Estimates Committee, which is Lok Sabha only); it conducts post-mortem scrutiny after spending and reporting, not advance approval; its chairperson is from the Opposition.

Parent note

parliament