The Public Accounts Committee (PAC) in the Indian Parliament is a crucial parliamentary committee that plays a significant role in the financial oversight of the government. The primary functions and responsibilities of the Public Accounts Committee include: Examination of Public Accounts: The PAC examines the appropriation accounts and finance accounts of the government. These accounts provide details of how the government has utilized the funds allocated to various departments and ministries. Audit Reports: The committee reviews the audit reports prepared by the Comptroller and Auditor General (CAG) of India. The CAG is an independent constitutional authority responsible for auditing government expenditures. Scrutiny of Government Expenditure: PAC scrutinizes the government's expenditures to ensure that public funds are spent efficiently, economically, and in accordance with the parliamentary appropriations. Report to Parliament: The committee presents its reports to the Parliament, highlighting any irregularities, financial mismanagement, or issues identified during the examination of accounts. These reports are typically submitted to the Lok Sabha (House of the People). Follow-up on Audit Observations: PAC follows up on the implementation of its recommendations and observations made in previous reports. It ensures that corrective actions are taken by the government to address any financial irregularities or shortcomings. Examination of Supplementary and Excess Grants: PAC examines the supplementary and excess grants, ensuring that additional funds allocated to government departments are used for their intended purposes and are justified. Role in Accountability: The committee holds the executive accountable for its financial decisions and actions. It serves as a mechanism through which the Parliament exercises control over the government's financial management. Non-Official Members: PAC is composed of Members of Parliament (MPs) from both the Lok Sabha and the Rajya Sabha. The chairman is usually from the opposition party, and its members are selected based on their representation in the Parliament. The Public Accounts Committee is an essential component of the Indian parliamentary system, contributing to the transparency and accountability of the government's financial operations. It operates independently, with its members examining and scrutinizing government expenditures to ensure the efficient and responsible use of public funds.