Discuss the key function of PAC. What steps should be taken to strengthen PAC in order to enhance its effectiveness as a true guardian of public purse

Key functions: (1) Examines the three aspects of CAG on Appropriation account, finance account, and Account on public undertakings. (2) Checks whether money was legally available for expenditure (3) Compares actual expenditure to sanctioned among budget. (4) Advisory: Suggests means to be taken to uplift public finances. (5) Checks receipt and expenditure of various departments ministry governing centre and state (6) CAG acts as a friend, philosopher, guide Limitations: (1) Only advisory in nature (Cannot enforce its divisions) (2) Post-mortem: Analysis is of past system nature & not before. (3) Can not guarantee day to day administrative division. (4) Attendance of member is poor. (5) No consultation of civil society Steps to Revamp: → NCRWC Recommendation: (1) Recruit Specialist professionals from key training at (2) More powers to summon (3) Mandatory minimum attendance (4) Separate Secretariat staff (5) more resources & funding (6) Civil society

— Abhishek Singh