Public Accounts Committee (India)
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Introduction The Public Accounts Committee scrutinices the accounts of the Government of India and reports of Comptroller and Auditor General of India. It also ensures that public money is spent in accordance with the parlianment's approval of the demands of various ministries. It also investigates cases of waste, corruption, inefficiency in the conduct of financial matters.
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[edit] Genesis of the Committee
The Committee on Public Accounts was first set up in 1921 in the wake of the Montague-Chelmsford Reforms. The Finance Member of the Executive Council used to be the Chairman of the Committee. The Secretariat assistance to the Committee was rendered by the then Finance Department (now the Ministry of Finance). This position continued right up to 1949. During the days of the Interim Government, the then Finance Minister acted as the Chairman of the Committee, and later on, after the attainment of Independence in August, 1947, the Finance Minister became the Chairman. This naturally restricted the free expression of views and criticism of the Executive. The Committee on Public Accounts underwent a radical change with the coming into force of the Constitution of India on 26 January, 1950, when the Committee became a Parliamentary Committee functioning under the control of the Speaker with a non-official Chairman appointed by the Speaker from among the Members of Lok Sabha elected to the Committee.
[edit] Constitution of the Committee
The Public Accounts Committee is now constituted every year under Rule 308 of the Rules of Procedure and Conduct of Business in Lok Sabha. The Public Accounts Committee consists of not more than 22 members comprising of 15 members elected by Lok Sabha every year from amongst its members according to the principle of proportional representation by means of single transferable vote and not more than 7 members of Rajya Sabha elected by that House in like manner. Prior to the year 1954-55, the Committee consisted of 15 members who were elected by Lok Sabha from amongst its Members. But with effect from the year 1954-55, 7 members from the Rajya Sabha are also being associated with the Committee. Till 1966-67, a senior member of the ruling party used to be appointed by the Speaker as Chairman of the Committee. In 1967, however, for the first time, a member from the Opposition in Lok Sabha, was appointed as the Chairman of the Committee by the Speaker. This practice continues till date. The term of office of members of the Committee does not exceed one year at a time. 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. The Chairman of the Committee is appointed by the Speaker from amongst the members of the Committee from Lok Sabha.
[edit] Scope and Functions
The functions of the Committee, as enshrined in Rule 308(1) of the Rules of Procedure and Conduct of Business in Lok Sabha, include examination of accounts showing the appropriation of sums granted by Parliament for the expenditure of the Government of India, the annual finance accounts of the Government and such other accounts laid before the House as the Committee may think fit.
If any money has been spent by the Government on a service in excess of the amount granted by the House for the purpose, the Committee examines with reference to the facts of each case, the circumstances leading to such an excess and makes such recommendations as it may deem fit. Such excesses are thereafter required to be brought up before the House by Government for regularization in the manner envisaged in Article 115 of the Constitution. To facilitate speedy regularization of such excess expenditure by Parliament, the Committee presents a consolidated report relating to all Ministries/Departments in advance of other reports.
[edit] Significance and Importance of Committee’s Work
Lok Sabha, having voted large sums of the taxpayers’ money does, in the interest of the taxpayers, expect in due course a detailed account of how the moneys have been spent. It must satisfy itself that the moneys so voted were directed to the intended purposes and were spent prudently and economically. The Comptroller and Auditor General examines the yearly accounts of the Government and after scrutiny certifies the accounts, subject to such reservations as he chooses to make, and submits his reports to the President who causes them to be laid before Parliament. It is difficult, if not impossible, for Lok Sabha to examine in detail the accounts, which are complex and technical. Further it cannot spare the time required for such examination. It is for these reasons that Lok Sabha has constituted the Committee on Public Accounts and entrusted it with the detailed examination of those accounts. Another important function of the Committee is the discussion on points of financial discipline and principle. The detailed examination of questions involving principle and system is a leading and recognised function of the Committee.
[edit] List of Chairmen of the PAC Since Independence
Name | Year | Party |
---|---|---|
Mr. Liaquat Ali Khan | 1947 | - |
Shri R. K. Shanmukham Chetty | 1947 | - |
Dr. John Matthai | 1949 | - |
Shri B. Das | 1951-1955 | INC |
Shri V. B. Gandhi | 1955-1957 | INC |
Shri T. N. Singh | 1957-1959 | INC |
Prof. N.G. Ranga | 1959 | - |
Dr. P. Subbarayan | 1959-1960 | INC |
Shri Upendranath Barman | 1960-1961 | INC |
Shri C. R. Pattabhi Raman | 1961-62 | INC |
Shri Mahavir Tyagi | 1962-1964 | INC |
Shri R. R. Morarka | 1964-1967 | INC |
Shri M. R. Masani | 1967-1969 | Independent |
Shri Atal Bihari Vajpayee | 1969-1971 | Jansang |
Shri Era Sezhiyan | 1972-1974 | DMK |
Shri Jyotirmoy Basu | 1973-1975 | CPI(M) |
Shri H. N. Mukherjee | 1975-1977 | CPI |
Shri C. M. Stephen | 1977-78 | Cong(I) |
Shri P. V. Narasimha Rao | 1978-79 | Cong(I) |
Shri T. A. Pai and | 1979-80(upto 30.7.79) | Cong(I) |
Shri R Venkataraman | 1979-80(w.e.f. 2.8.79) | Cong(I) |
Shri Chandrajit Yadav | 1980-81 | Lok Dal |
Shri Satish Agarwal | 1981-83 | BJP |
Shri Sunil Maitra | 1983-84 | Cong(I) |
Shri E. Ayyapu Reddy | 1985-87 | TDP |
Shri Amal Datta | 1987-89 | CPI(M) |
Shri P. Kolandaivelu | 1989(upto 27.11.89) | AIADMK |
Shri Sontosh Mohan Dev | 1990-91 | Cong(I) |
Shri Atal Bihari Vajpayee | 1991-93 | BJP |
Shri Bhagwan Shankar Rawat | 1993-95 | BJP |
Shri Ram Naik | 1995-96 | BJP |
Dr Murli Manohar Joshi | 1996-98 | BJP |
Shri Manoranjan Bhakta | 1998-99 | INC |
Shri Narayan Datt Tiwari | 1999-2002 | INC |
Shri N. Janardhana Reddy | 2002 | INC |
Sardar Buta Singh | 2002-2004 | INC |
Prof. Vijay Kumar Malhotra | 2004- | BJP |