Parliamentary committees serve as vital tools for legislative oversight, ensuring accountability and transparency in government processes. In light of this statement, examine the role of the Public Ac counts Committee (Gunts Committee) in establishing financial accountability of the executive.

Article 105 and 113 provides power for setting up of parliamentary committees. Public Account Committee is one of the strongest permanent Financial Committees of the parliament. Role of Public Account Committee: 1) Audit & reports of CAG on the financial propriety of the government [Public Acunt Committee PAC] → 22 Members (15 from LS, 7 from RS & Important representat. 2) Work on collaboration with CAG who act as 'Friend and guide of PAC'. 3) Highlight misappropriation, misallocation and diversion of funds. 4) Detailed scrutiny of the expenditure of the government.

However PAC faced several issues which restricts its effectiveness: 1) Post-PACTO Audit is conducted by PAC which reduces the effectiveness to ensure financial accountability. 2) PAC can't summon [Ministers] hence restricting the oversight role. 3) Five-year Membership restricts the ability of members to specialize. 4) Politically Partisan role played by members restricts its effective scrutiny. Hence, NCRWC recommendation to extend tenure of members and providing them more autonomy need to be adopted to strengthen PAC and embolden the SPIRIT OF DEMOCRACY.

— Wasim Ur Rahman · AIR 157