Effective parliamentary control over the administration of the country involves scrutiny into the details of accounts and operations, but the parliament itself may not be a suitable organisation to probe into such j minute points of detail, for it generally lacks the time as well as facilities for such detailed examination. : The parliament in India, in order to exercise effective control over the general and financial administration of the country has set up a number of committees of the House.

(1) The Public Accounts Committee

(2) The Estimates Committee

(3) The Committee on Public Undertakings


These three committees exercise detailed and substantial control and the Committee on Assurances undertake a scrutiny, of promises, assurances, undertakings etc. given by ministers.

Public accounts committee

The Public Accounts Committee, constituted by both the Houses of Parliament, is without doubt, a powerful organ to complete the accountability of the executive government in the matter of finance.

While scrutinizing the Appropriation Accounts and the Audit Report thereon by the C&AG, the Committee has to satisfy itself: that due economy has been exercised in the financial transactions of executive government; and, that high standards of public morality have been observed in all matters of finance.


Public Accounts Committee consists of 15 members from the Lok Sabha and 7 members from the Rajya Sabha. The members of the Committee are elected by the Parliament every year from amongst its members according to the principle of proportional representation by means of single transferable vote so that all parties may find their representation on it.

The selection of members is made with great care, usually from amongst those having a financial and business background. The Chairman of the Committee generally belongs to the ruling party although on two occasions opposition members in the Lok Sabha have also been elected to this office.