The Parliamentary Committee system in India plays a crucial role in the functioning of Parliament, enabling detailed examination of legislation, administrative actions, and financial matters. The system is structured into several types of committees:

Structure of the Parliamentary Committee System

1. Standing Committees: These are permanent committees that handle specific areas of parliamentary work:
   • Select Committees: These include various committees such as the Public Accounts Committee (PAC), the Public Undertakings Committee (PUC), and the Estimates Committee. They are responsible for examining financial matters, administrative efficiency, and public sector undertakings.
   • Department-related Standing Committees (DRSCs): These committees are associated with different ministries and departments, reviewing their budgets, policies, and performance.
2. Ad-hoc Committees: These are temporary committees formed for specific purposes, such as examining a particular piece of legislation or investigating specific issues. Examples include the Joint Parliamentary Committees (JPCs) formed for investigating scandals or corruption cases.
3. Joint Committees: These involve members from both the Lok Sabha and the Rajya Sabha. They often deal with complex issues that require a comprehensive review, such as examining significant bills or financial matters.
4. Special Committees: These are constituted for specific tasks or issues, such as the Rules Committee which reviews parliamentary procedures and rules.

Impact of Financial Committees

1. Enhanced Scrutiny: Financial committees like the Public Accounts Committee (PAC) and the Estimates Committee provide detailed scrutiny of government expenditures and the use of public funds. Their reports highlight discrepancies, inefficiencies, and areas of concern, thereby ensuring accountability and transparency.
2. Institutionalization of Accountability: These committees institutionalize the process of financial accountability in the Indian Parliament. By systematically reviewing and auditing government spending, they ensure that public resources are utilized effectively and according to legal provisions.
3. Improved Budgetary Oversight: The financial committees enhance the oversight of budgetary processes and government spending. They provide recommendations for improving financial management and ensuring that budgetary allocations align with developmental goals and priorities.
4. Strengthened Parliamentary Functions: The work of financial committees has strengthened the role of Parliament in governance. Their recommendations often lead to improved financial discipline and more informed legislative debates, reinforcing the parliamentary system’s effectiveness.

In summary, the Parliamentary Committee system, with its structure of standing, ad-hoc, joint, and special committees, plays a vital role in the detailed examination of legislative, administrative, and financial matters. Financial committees, in particular, have significantly contributed to the institutionalization of accountability and transparency in Indian parliamentary procedures, enhancing the effectiveness and credibility of Parliament.