Discuss the role of Public Accounts Committee in establishing accountability of the government to the people. (UPSC 2017)

The Public Accounts Committee (PAC) is Parliament’s chief financial watchdog. It examines how public money voted by the legislature is actually spent, and whether spending is lawful, proper and economical.

• Audit-based scrutiny: PAC studies CAG reports and calls officials for evidence, making executive actions answerable in public.
• Checks excess and waste: It probes irregular expenditure, misuse of funds, delay, and poor value for money, including excess spending needing regularisation.
• Non-partisan oversight: Its cross-party composition and convention of an Opposition chair strengthen trust and reduce executive dominance.
• Parliamentary control: By linking budget approval with actual spending, it reinforces the rule that the government spends only with legislative sanction.

However, PAC has only recommendatory powers, works after the event, and depends on timely action taken notes from ministries. Even so, its public hearings and reports improve transparency and deter misuse of taxpayer money, thus strengthening accountability of the government to the people.