The Public Accounts Committee (PAC) oldest finance committee, consists of 22 members.

It examines mainly the accounts showing the appropriation of sums granted by the house for the expenditure of the Government of India in order to ascertain whether the money has been spent as authorised by the parliament and for the purpose for which it was granted.

If any money has been spent on any service during a financial year in excess of the amount granted by the House for that purpose, the granted by the House for the Purpose, the committee examines the circumstances leading to such excess and makes such recommendation as it may deem fit. Such excess are required to be brought up before the House by government for regularisation.

The committee is interested not merely in discovering technical irregularities but also in bringing out any evidence of waste, corruption, inefficiency or operational deficiency in the conduct of nation’s financial affairs.


The basic material from which the committee draws its subjects for examination are the audit reports of the comptroller and Auditor General of India relating to the accounts of the Union which are laid before each House of the Parliament.