Parliamentary democracy would be incomplete without Parliamentary committees. In light of the statement, examine the role of the Public Accounts Committee in establishing financial accountability of the executive.

Congress in session, is Congress on exhibition. Congress in committee is Congress on work. - For US President Wilson. Parliamentary committees are constitutional bodies wielding power from Article 105, constitute extensive smooth parliamentary functioning. Collective fact-checking, effort note tendering, Role of Committees: Executive accountability, Statutory committees, involve the experts for better discussion.

Public Accounts Committee PAC. Oldest committee formed before the GOI Act 1919, with 22 members (15 LS 7 RS). Role of PAC in financial accountability: i it examines the reports of CAG on the consolidated contingency fund of government. ii it oversees if spending made limits or misappropriation of funds. Highlighted financial irregularities in Defence land wars. iii it aka unravels misuse of the financial irregularities in policy implementation. Example: CWG Scam.

iv Despite being recommendatory, from 2011-19, 88% recommendations of PAC accepted. v Excesses granted are allowed after examined by PAC. Limitations of PAC: a Recommendatory body. b Does fact-make-them after expose. c Limited role in day-to-day-activity. Strengthening the committees in country can provide results in form of good governance, credible budgetary package OERD.