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.


Contents

[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

[edit] References

1. Public Accounts Committee, Lok Sabha