Public Accounts Committee
                                            
                                                - IAS NEXT, Lucknow
 
                                                - 16, Dec 2021
 
                                            
                                            
                                                                                            
                                                    
 
                                                
                                            
                                            
         
                                            
                                                                                        
                                     
                                            
                                                                                        
                                            
Reference News-
The centennial celebrations of Parliament’s Public Accounts Committee was recently held.
About PAC:
	- The PAC is formed every year with a strength of not more than 22 members of which 15 are from Lok Sabha and 7 from Rajya Sabha.
 
	- The term of office of the members is one year.
 
	- The Chairman is appointed by the Speaker of Lok Sabha. Since 1967, the chairman of the committee is selected from the opposition.
 
	- Its chief function is to examine the audit report of Comptroller and Auditor General (CAG) after it is laid in the Parliament.
 
Limitations of the Public Accounts Committee:
	- Broadly, it cannot intervene in the questions of policy.
 
	- It can keep a tab on the expenses only after they are incurred. It has no power to limit expenses.
 
	- It cannot intervene in matters of day-to-day administration.
 
	- Any recommendation that the committee makes is only advisory. They can be ignored by the ministries.
 
	- It is not vested with the power of disallowance of expenditures by the departments.
 
	- Being only an executive body; it cannot issue an order. Only the Parliament can take a final decision on its findings.