Parliamentary democracy thrives on the principles of accountability, transparency, and effective governance. In such a system, Parliamentary Committees serve as vital instruments for ensuring detailed scrutiny, technical expertise, and non-partisan functioning of the legislature. These committees, working away from the glare of politics, complement the work of the Parliament and enhance the quality of law-making and oversight.  

Public Accounts Committee (PAC): An Overview

Constitutional Basis:

• Derived from Article 151 of the Constitution.

• Examines CAG reports on the appropriation of funds granted by Parliament.

Composition:

• 22 members: 15 from Lok Sabha, 7 from Rajya Sabha.

• The Chairperson is usually from the Opposition to ensure neutrality.

Functions:

1. Scrutiny of Government Expenditure:

   • Ensures that public money is spent for the purpose it was approved by Parliament.

2. Examining CAG Reports:

   • Reviews government accounts and evaluates irregularities, misuse, or underutilization.

3. Recommendations for Reforms:

   • Suggests systemic improvements and procedural changes in fiscal governance.

Importance of Parliamentary Committees in a Democratic System:

1. In-depth Scrutiny of Legislation:

   • Parliament has limited time; Committees offer space for detailed clause-by-clause examination of bills.

   • Example: The Data Protection Bill and GST Bills were referred to Committees for better deliberation.

2. Ensuring Executive Accountability:

   • Committees like the Public Accounts Committee (PAC) and Estimates Committee assess how public funds are spent and policies are executed.

   • Ministers and departments are answerable to these committees.

3. Non-Partisan Functioning:

   • Members from all parties work together, often building consensus beyond political divides.

   • Encourages issue-based, not party-based discussion.

4. Expertise and Continuity:

   • Members often gain specialization in particular sectors (e.g., defence, health).

   • Committees meet round the year, providing continuity, unlike Parliament’s seasonal sessions