1. The Public Accounts Committee (PAC) is a committee of selected members of parliament, constituted by the Parliament of India, for the purpose of auditing the revenue and the expenditure of the Government of India.
Committee has published so many reports: As part of its oversight process the committee has published quite a number of reports over the course of its existence post declaration of republic in 1950. The committee has published a total of 1596
reports from 1950 to April 2018.
Probes in Recent Years.
Demonetisation of November 8, 2016
VVIP Helicopter acquisition case (2013)
Coal block allocation case (2012)
Adarsh housing case (2011)
Commonwealth Games case (2010)
2G spectrum case (2008)
After holding deliberations and taking note of the time available at its disposal, the committee selects the most important paragraphs from the audit reports for detailed examination and submits its reports to the House on them.
At the beginning of its term every year, the committee makes a selection of audit paragraphs included in the various reports of C&AG for in-depth examination.
The audit by the C&AG is comprehensive and manifold. It involves among others, (a) accountancy audit, (b) regularity audit, (c) appropriation audit, (d) discretionary audit and (e) efficiency-cum-performance audit.
· As stated earlier, the primary function of the PAC is to examine the audit report of Comptroller and Auditor General (C&AG) after it is laid in the Parliament.
Main Purpose of this committee is auditing the revenue & expenditure of GOI & Examine the report of CAG.
Also there are some more points. This is stated as below.
3. This committee along with the Estimates committee and Committee on Public Undertakings are the three financial standing committees of the Parliament
of India.
2. They check that parliament exercises over the executive stems from the basic principle that parliament embodies the will of the people.
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