2017 · GS Paper 2 · Q5 · 10 marks

Discuss the role of Public Accounts Committee in establishing accountability of the government to the people.

In short

The Public Accounts Committee makes the executive answerable to the people by examining the CAG's audit reports and placing its findings before Parliament, though its scrutiny is post-mortem and advisory. An opposition member has chaired it since 1967.

Model answer

Ghissu Editorial · Verified 4 Oct 2026

Introduction

In January 2017 the Public Accounts Committee questioned the RBI Governor on demonetisation. Set up in 1921, the PAC completes the accountability chain that begins with Parliament's grant and runs through the CAG's audit under Article 151.

How the PAC Builds Accountability

Chain of Financial Accountability → People elect Parliament → Parliament grants money → Executive spends → CAG audits → PAC examines → Report tabled publicly

1. Legality of spending: It checks that money was spent on the purpose and within the amount voted, and scrutinises excess spending before it is regularised under Article 115. 2. Audit into answers: With the CAG as its "friend, philosopher and guide", it summons secretaries to explain audit objections, as with the 2G spectrum audit in 2010-11. 3. Bipartisan oversight: An opposition chair since 1967 and a bar on ministers mean the government cannot audit itself. 4. Public record: Its reports and the government's Action Taken Notes are laid before Parliament, placing lapses before the media and voters.

Limits on Its Reach
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Post-mortem and advisory

It examines spending long after the money is gone, and its recommendations bind no one.

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Dependence on the CAG

It cannot question policy and waits on audit reports, so a delayed audit means delayed accountability.

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Partisan strain

The 2011 draft 2G report was rejected by a majority of members, showing that consensus can break when the stakes are political.

Conclusion
The PAC turns the CAG's audit into answerability, making it the people's watchdog over public money. Time-bound follow-up and wider public debate of its reports would strengthen it as an accountable institution.

This model answer is indicative and the model can make mistakes; please verify key facts independently.

Hand-drawn diagram: Chain of Financial Accountability. Chain of Financial Accountability. Flow: People elect Parliament → Parliament grants money → Executive spends → CAG audits → PAC examines → Report tabled publicly
Diagram: Chain of Financial Accountability

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This chapter in the exam

Parliament — Conduct of Business5 questions

Asked in 4 of 14 sittings since 2013

2013
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2014
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2015
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2016
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2017
2
2018
1
2019
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2020
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2021
1
2022
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2023
1
2024
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2025
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2026
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Question from the official UPSC Civil Services (Main) Examination 2017 paper. Answer written by Ghissu's engine and checked against our editorial standards. Found an error? Tell us and we correct it within 48 hours.

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