Keralam Assembly set to host two-day conference of PAC chairpersons from 25 States
Lok Sabha Speaker Om Birla to inaugurate the conference in which 300 public representatives, including MPs and MLAs from various States, are expected to participate
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Context
The Kerala Legislative Assembly is set to host a two-day conference of Public Accounts Committee (PAC) chairpersons from 25 states. This event, inaugurated by the Speaker, will gather around 300 public representatives to discuss the functioning and effectiveness of the PAC, a crucial parliamentary committee responsible for examining audit reports.
UPSC Perspectives
Polity
The Public Accounts Committee (PAC) is a key instrument of parliamentary oversight, ensuring executive accountability in financial matters. Introduced in 1921 under the , it is one of the oldest parliamentary committees. The PAC at the central level consists of 22 members (15 from and 7 from ), elected annually through proportional representation. Crucially, its chairperson is conventionally drawn from the opposition, a practice that bolsters its independence in scrutinizing government expenditure. The PAC's primary function is to examine the audit reports submitted by the , ensuring that funds granted by Parliament have been spent legally and for the intended purpose. This conference highlights the importance of the PAC mechanism across different states, aiming to strengthen financial accountability at the sub-national level.
Governance
Effective governance relies heavily on institutional checks and balances, and the synergy between the and the PAC is central to this. The acts as the external auditor, while the PAC functions as the parliamentary mechanism to act upon those audit findings. When the PAC examines the reports, it calls upon government officials to explain financial irregularities, thereby acting as a deterrent against corruption and inefficiency. The effectiveness of the PAC, however, often depends on its ability to transcend partisan politics and focus on systemic improvements. A conference bringing together PAC chairpersons from various states provides a platform for sharing best practices, discussing common challenges (such as delays in submitting Action Taken Reports by ministries), and strengthening the overall framework of financial governance in India. For UPSC, understanding how these bodies ensure accountability is vital for GS Paper 2.
Constitutional Framework
The functioning of the PAC is deeply intertwined with the constitutional framework of financial control. Under , the is established as an independent authority. mandates that the reports of the relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament (and similarly for states via the Governor). It is here that the PAC steps in, acting as Parliament's 'watchdog' to meticulously review these reports. The Kerala Assembly's decision to host this conference within its Assembly Hall, requiring a special resolution to waive the rule book, underscores the importance accorded to this constitutional function. The speaker noted that the Kerala PAC has a strong record of examining and submitting reports, illustrating how active committees can enhance state-level financial oversight. Aspirants must grasp this constitutional flow of accountability from the executive, through the , to the legislature via the PAC.