Public Accounts Committee

  • IASbaba
  • December 17, 2022
  • 0
Indian Polity & Constitution
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In News: The Public Accounts Committee (PAC), in its 55th report on “Provisioning, procurement and issue of High-Altitude Clothing, Equipment, Ration and Housing”, has said that all efforts should be made to fully implement Phase III of the Central Inventory Control Group (CICG)

  • The report is based on the Comptroller and Auditor General’s (CAG) findings in 2019.
  • A huge quantity of essential items under Special Clothing and Mountaineering Equipment (SCME) Category-II were procured or held when they were not issued or required for long.

About CIGC:

  • CICG is an automated centralised database.
  • It had been created for effective inventory procurement and management.
  • Aid in reduction of procurement timelines through hand-holding of new Defence Public Sector Undertakings (erstwhile ordnance factories) by the Ministry.

About PAC

  • First set up in 1921 in the wake of the Montague-Chelmsford Reforms.
  • Constituted every year under Rule 308 of the Rules of Procedure and Conduct of Business in Lok Sabha.
  • Consists of maximum 22 members comprising of 15 members elected from Lok Sabha (proportional representation) and 7 members from Rajya Sabha
  • Chairman appointed by the Speaker from among the Members of Lok Sabha elected to the Committee.
  • Conventionally, chairman is a member from the Opposition in Lok Sabha.
  • Term = 1 year
  • A Minister is not elected a member of the Committee, and if a member, after his election to the Committee is appointed a Minister, he ceases to be a member of the Committee from the date of such appointment.

Scope & Functions:

  • Examination of accounts showing the appropriation of sums granted by Parliament for the expenditure of the Government of India.
  • Examination of annual finance accounts of the Government.
  • Examination of three annual audit reports of CAG, which are laid before the Parliament by the President –report on appropriation accounts, report on finance accounts, and report on public undertakings
  • Ensuring expenditure conforms to the authority which governs it and every re-appropriation has been made in accordance with the provisions


  • Recommendation of the committee are only advisory in nature.
  • The committee cannot intervene in the questions of policy or in matters of day-to-day administration.
  • It is not vested with the power of disallowance of expenditures by the departments.
  • It is an executive body only and hence, cannot issue an order.

Source: The Hindu

Previous Year Questions

Q.1) With reference to the Parliament of India, which of the following Parliamentary Committees scrutinizes and reports to the House whether the powers to make regulations, rules, sub-rules, by-laws, etc. conferred by the Constitution or delegated by the Parliament are being properly exercised by the Executive within the scope of such delegation? (2018)

  1. Committee on Government Assurances
  2. Committee on Subordinate Legislation
  3. Rules Committee
  4. Business Advisory Committee


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