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 · 271 words
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.
Post-mortem and advisory
It examines spending long after the money is gone, and its recommendations bind no one.
Dependence on the CAG
It cannot question policy and waits on audit reports, so a delayed audit means delayed accountability.
Partisan strain
The 2011 draft 2G report was rejected by a majority of members, showing that consensus can break when the stakes are political.
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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.