Consider the following statements- The Parliamentary Committee on Public Accounts. 1. Consists of not more than 25 Members of the Lok Sabha. 2. Scrutinizes appropriation and finance accounts of the Government. 3. Examines the report of the Comptroller and Auditor General of India. Which of the statements given above is/are correct?
Contents10
- A1 only
- B2 and 3 only
- C3 only
- D1, 2 and 3
Show answer
Answer: (B) 2 and 3 only
Statement 1 is wrong because the PAC consists of 22 members — 15 from Lok Sabha and 7 from Rajya Sabha — not 25 members from the Lok Sabha alone.
Statements 2 and 3 are correct: the PAC's primary job is to scrutinize the appropriation and finance accounts of the Government and to examine the audit reports of the CAG.
(Source: Laxmikanth, Chapter on Parliamentary Committees)
The Public Accounts Committee has exactly 22 members (15 from Lok Sabha, 7 from Rajya Sabha), making it one of the few parliamentary committees with fixed membership from both houses.
The question tests whether students confuse PAC with other committees that have 25 or 30 members, and whether they know PAC includes Rajya Sabha members despite being primarily a financial oversight body.
Parliamentary Committee on Public Accounts
Indian Polity Parliamentary Committee on Public Accounts 25 Members Lok Sabha
Parliamentary Committee on Public Accounts: Composition & Functions
PAC has 22 members — 15 from Lok Sabha, 7 from Rajya Sabha
Scrutinizes appropriation and finance accounts of Government
Examines CAG audit reports on public expenditure
Chairman is always from Opposition party in Lok Sabha
The Public Accounts Committee (PAC) is Parliament's premier financial watchdog, ensuring the Government spends public money as authorized by Parliament. It works closely with the CAG to audit Government expenditure after it has occurred.
PAC Composition & Key Features
Aspect | Details | Key Point |
|---|---|---|
Total Members | 22 members | Not 25 as in Statement 1 |
Lok Sabha | 15 members | Majority representation |
Rajya Sabha | 7 members | Bicameral character |
Chairman | Opposition member from LS | Ensures independence |
Term | 1 year | Annual reconstitution |
Quorum | 1/3rd of total members | 8 members minimum |
Core Functions
Scrutinizes appropriation accounts — ensures money was spent on authorized purposes
Examines finance accounts — reviews Government's financial transactions and balances
Studies CAG audit reports — acts on auditor's findings about irregularities
Recommends recovery of losses and suggests systemic improvements
Cannot question policy — only examines whether policy was implemented efficiently
Question Connection
This question tests the exact composition trap — many students assume PAC has only Lok Sabha members or remember the wrong total number. Statement 1 fails because PAC is bicameral with 22 members, not 25 LS-only members.
Trap: Statement 1 — PAC has 22 members (15 LS + 7 RS), not 25 LS-only members
PAC Chairman is from Opposition, not ruling party (ensures independence)
PAC examines post-expenditure audit, not pre-approval like Estimates Committee
CAG prepares audit reports, PAC examines them — don't confuse their roles
PAC cannot question policy decisions, only their implementation efficiency
Comptroller & Auditor General Functions
Indian Polity Comptroller and Auditor General report
CAG of India: Audit Powers & Report Submission
Constitutional body under Articles 148-151
Appointed by President for 6-year term or 65 years age
Audits Union and State government accounts
Reports submitted to President/Governor, tabled in Parliament/Assembly
The CAG is India's supreme audit institution, ensuring constitutional accountability over public finances. Its audit reports form the basis for Parliamentary committee scrutiny, especially by the PAC.
Types of CAG Audits
Audit Type | Scope | Focus Area |
|---|---|---|
Compliance Audit | Adherence to rules & procedures | Financial regularity |
Performance Audit | Efficiency & effectiveness | Value for money |
Revenue Audit | Tax collection & revenue | Revenue leakages |
Expenditure Audit | Government spending | Appropriation compliance |
CAG Report Process
%%{init: {"flowchart": {"wrappingWidth": 460}}}%%
flowchart TD
s1["`**CAG conducts audit**
Audits Union/State accounts annually`"]
s2["`**Report preparation**
Compiles findings, irregularities, suggestions`"]
s3["`**Submission to Executive**
President (Union) / Governor (State)`"]
s4["`**Tabling in Legislature**
Parliament / State Assembly`"]
s5["`**PAC examination**
Detailed scrutiny by Public Accounts Committee`"]
s1 --> s2
s2 --> s3
s3 --> s4
s4 --> s5CAG prepares audit reports, PAC examines them — don't swap their roles
CAG reports go to President first, then Parliament — not directly to Parliament
CAG audits both Union and States — not just Central Government
CAG has no executive powers — can only audit and report, not take action
Parliamentary Committees Classification
Indian Polity
Parliamentary Committees: Types & Key Functions
Standing Committees are permanent, Ad-hoc are temporary
Financial Committees: PAC, Estimates, Public Undertakings
24 Departmental Committees monitor ministry-wise work
Enable detailed scrutiny not possible in full House
Committee Classification
# Parliamentary Committees
## Standing Committees
- Financial Committees
- Departmental Committees
- Other Standing
## Financial Committees
- Public Accounts Committee
- Estimates Committee
- Public Undertakings Committee
## Ad-hoc Committees
- Select Committees
- Joint Committees
- Inquiry CommitteesFinancial Committees Comparison
Committee | Members | Chairman | Primary Function | Time Focus |
|---|---|---|---|---|
PAC | 22 (15 LS + 7 RS) | Opposition (LS) | Audit appropriation accounts | Past expenditure |
Estimates | 30 (LS only) | Ruling party (LS) | Examine budget estimates | Future expenditure |
Public Undertakings | 22 (15 LS + 7 RS) | Alternates yearly | Monitor PSU performance | Ongoing operations |
PAC looks at past spending, Estimates Committee at future budgets
Only PAC Chairman is always from Opposition — others can be ruling party
Estimates Committee has 30 LS-only members — largest financial committee
Rajya Sabha members serve on PAC and PUC, but not Estimates Committee