This committee was established in 1921 under the Government of India Act of 1919 and has been in existence since then. Currently, it consists of 22 members (15 from the Lok Sabha and 7 from the Rajya Sabha).
➤ Key details about the committee:
- Membership: Members are elected by the Parliament every year from amongst its members using proportional representation and single transferable vote. This ensures all parties are represented. The term of office for members is one year.
- Exclusion of Ministers: Ministers cannot be members of the committee.
- Chairmanship: The Speaker appoints the chairman from the committee's members. Before 1967, the chairman was from the ruling party, but since then, the chairman has always been from the Opposition.
➤ Functions:
- Examines annual audit reports of the Comptroller and Auditor General of India (CAG), laid before Parliament by the President.
- The CAG submits reports on appropriation accounts, finance accounts, and public undertakings.
➤ Limitations:
- Not involved in broader policy questions.
- Conducts post-mortem examination of accounts (after expenditure is incurred).
- Cannot intervene in day-to-day administration.
- Recommendations are advisory, not binding on ministries.
- Cannot disallow expenditures by departments.
- Not an executive body and cannot issue orders. Only Parliament can make final decisions on its findings.
53-55th BPSC
Q. The Public Accounts Committee submits its reports to-
A. The Comptroller and Auditor General
B. The Speaker of the Lok Sabha
C. The Minister of Parliamentary Affairs
D. None of the above
