Roadmap for Answer Writing

1. Introduction
   • Define the Public Accounts Committee (PAC) and its significance in the Indian parliamentary system.
   • State the objective: to discuss the role of the PAC in establishing government accountability to the people.
2. Historical Background
   • Provide a brief history of the PAC’s establishment and its evolution over time.
     • Fact: The PAC was established in 1921 as a result of the Government of India Act, 1919 (Source: Parliamentary records).
3. Functions of the PAC
   • Examination of Accounts: Discuss the process of examining government accounts and how it ensures adherence to the approved budget.
     • Fact: The PAC reviews the audit reports prepared by the Comptroller and Auditor General of India (CAG), which assess government expenditure (Source: CAG Reports).
   • Investigation of Irregularities: Explain how the PAC investigates financial irregularities and mismanagement.
     • Fact: The PAC has the authority to summon officials and demand explanations for discrepancies highlighted in CAG reports (Source: PAC guidelines).
   • Recommendations for Improvement: Highlight the PAC’s role in recommending improvements in government financial practices.
     • Fact: The PAC often suggests reforms based on its findings to enhance efficiency in public spending (Source: PAC reports).
4. Composition and Non-Partisan Nature
   • Describe the composition of the PAC, including representation from both ruling and opposition parties.
     • Fact: The PAC typically consists of 22 members, with a majority from the opposition (Source: Parliamentary rules).
   • Emphasize the non-partisan nature of the PAC’s work, which fosters objective scrutiny.
5. Reporting Mechanism
   • Discuss how the PAC reports its findings and recommendations to Parliament.
     • Fact: The PAC submits its reports to both Houses of Parliament, promoting legislative oversight (Source: PAC annual reports).
6. Engagement with the Public
   • Explain how the PAC conducts public hearings and calls upon experts to enhance transparency.
     • Fact: The PAC’s public consultations allow for broader scrutiny of government spending and policies (Source: PAC proceedings).
7. Conclusion
   • Summarize the PAC’s critical role in ensuring government accountability and promoting good governance.
   • Highlight the importance of continued vigilance and reform in the PAC’s operations for effective accountability.

Relevant Facts for Use in Answers

• Establishment: The PAC was established in 1921, following the Government of India Act, 1919 (Source: Parliamentary records).
• CAG Reports: The PAC reviews audit reports from the Comptroller and Auditor General of India, which assess government expenditures (Source: CAG Reports).
• Authority to Summon: The PAC can summon officials and demand explanations for financial discrepancies (Source: PAC guidelines).
• Composition: The PAC consists of 22 members, with a majority from the opposition, ensuring a balanced representation (Source: Parliamentary rules).
• Reporting to Parliament: The PAC submits its findings to both Houses of Parliament, playing a key role in legislative oversight (Source: PAC annual reports).
• Public Consultations: The PAC often conducts public hearings to enhance transparency and accountability in government spending (Source: PAC proceedings).

This roadmap, along with relevant facts, provides a structured approach to answering the question on the role of the Public Accounts Committee in establishing accountability.