January 22, 2026

Public Accounts Committee (PAC) Guide Access Reports, CAG Audits & Scam Exposés

Public Accounts Committee (PAC) Guide: Access Reports, CAG Audits & Scam Exposés description: "The ultimate 24x7 guide to the Public Accounts Committee (PAC). Learn how to download PAC reports from the Lok Sabha archive, understand its partnership with the CAG, and why it is always chaired by the Opposition." date: 2026-01-13 author: Resources Desk | Sansad Online tags: [Public Accounts Committee, PAC Reports, CAG Audit, 2G Scam, Parliamentary Committees, Audit Paras, Murli Manohar Joshi]

📑 24x7 Resource: Public Accounts Committee (PAC) Reports

The Accountability Hub

Access the financial post-mortem of the Government of India.

  • Official Portal: loksabha.nic.in/Committees
  • Key Resource: Original Reports (from 1st Lok Sabha to present).
  • Primary Source: CAG Reports (Comptroller and Auditor General).
  • Motto: "Public Money must be spent for Public Good."
🏛️ HISTORIC TRADITION: Since 1967, the Chairman of the PAC has arguably been the second most powerful person in Parliament after the Speaker. By convention, this post is always held by a senior leader from the Opposition Party, ensuring that the government does not grade its own homework.

Introduction: The Watchdog of the Treasury

(Why the PAC Terrifies Bureaucrats)

In a democracy, the Parliament votes to give money to the Government (via the Budget). But once the money is given, who checks if it was spent correctly? Who ensures that the money meant for building a bridge wasn't used to buy luxury cars for officers?

Enter the Public Accounts Committee (PAC).

Established in 1921 (making it the oldest parliamentary committee), the PAC acts as the "Financial Watchdog" of the nation. It does not look at future estimates (that is the job of the Estimates Committee); it looks at past spending. It performs a post-mortem.

When the Comptroller and Auditor General (CAG) finds a discrepancy in government accounts—like the infamous "Notional Loss" in the 2G Spectrum allocation or the inflated costs of toilet paper in the Commonwealth Games—it submits a report. The PAC takes this report, summons the top Secretaries of the Ministry (who have to appear in person and answer tough questions), and then submits its final verdict to Parliament.

For a researcher, a PAC Report is the ultimate source of truth. Unlike news reports which can be biased, a PAC report is based on hard accounting data. This guide teaches you how to mine this archive to find the skeletons in the government's closet.

🛠️ How it Works: The Audit Cycle

To understand the documents, you must understand the flow.

  1. The Spending: The Ministry spends the budget during the financial year.
  2. The Audit: The CAG (Comptroller and Auditor General) audits the accounts. If they find irregularities, they write a "Para" (Audit Paragraph) in their report.
  3. The Handover: The CAG submits the report to the President, who lays it before Parliament.
  4. The Examination: The PAC selects the most critical "Paras" for detailed examination.
  5. The Summoning: The PAC calls the "Accounting Officer" (usually the Secretary of the Ministry) to testify.
    • Note: Ministers are generally not called. The bureaucrat is held responsible.
  6. The Report: The PAC publishes its "Original Report" with recommendations.
  7. Action Taken: The Government must reply. The PAC then publishes an "Action Taken Report" (ATR) detailing whether the government accepted or rejected their advice.

🔍 How to Find a Report (Step-by-Step)

The Lok Sabha website holds the archive of every PAC report since Independence.

Step 1: Navigate to the Committee Section

  • Go to loksabha.nic.in.
  • Click on the "Committees" tab in the main menu.
  • Select "Financial Committees" -> "Public Accounts Committee".

Step 2: Search the Reports

  • Click on "Reports".
  • You will see a filter:
    • Lok Sabha: Select "15th LS" (for 2G era) or "17th LS" (for Rafale/Demonetization era).
    • Category: Select "Original Reports" or "Action Taken Reports."

Step 3: Decoding the Title

  • Example: "Report No. 12 on 'Performance Audit of Coal Block Allocations'."
  • Download the PDF.

Step 4: Reading the "Observations/Recommendations"

  • Don't read the whole 200-page book. Scroll to the end. The final chapter titled "Observations/Recommendations" contains the committee's stinging remarks. This is what makes the headlines.

🏛️ Famous Cases: When PAC Shook the Government

Reading old reports gives you a front-row seat to history.

1. The "Jeep Scandal" (1948)

One of the first major corruptions examined. It involved the purchase of jeeps for the Army in Kashmir without proper inspection. The PAC's scrutiny established the precedent that defense deals are not immune to audit.

2. The Bofors Gun Deal (1980s)

The CAG report on the purchase of Swedish Howitzers led to a political storm. The PAC's examination of this report became a central theme in the downfall of the Rajiv Gandhi government.

3. The 2G Spectrum Case (2010-11)

  • Chairperson: Murli Manohar Joshi (BJP).
  • The Drama: The PAC examined the CAG's claim of a ₹1.76 Lakh Crore loss. The draft report was so controversial that chaos erupted in the committee meeting, with ruling party members rejecting it. It remains a case study on how political polarization can stall the PAC.

4. Demonetization (2016-17)

  • Chairperson: K.V. Thomas (Congress).
  • The Query: The PAC famously asked the RBI Governor Urjit Patel, "How much money has come back?" and "Who decided to ban the notes?" The transcripts of these meetings (often leaked) showed the power of the committee to question the highest technocrats.

🤝 The CAG connection: "Friend, Philosopher, and Guide"

You cannot talk about PAC without the CAG.

  • The Relationship: The PAC has no technical staff of its own to audit accounts. It relies entirely on the CAG.
  • The Meeting: In every PAC meeting, the CAG (or Deputy CAG) sits to the right of the Chairperson. They whisper technical points to the Chairperson to help them grill the bureaucrats.
  • Why it matters: If you are researching a topic, always read the CAG Report first (for the data) and then the PAC Report (for the interrogation and accountability).

⚠️ Limitations: The Paper Tiger?

While powerful, the PAC has limits which a user must know.

  1. Post-Mortem Only: It cannot stop the money from being wasted while it is happening. It can only complain after the money is gone.
  2. Advisory Nature: The government can reject its recommendations (though it must give a valid reason).
  3. No Ministers: Since the PAC cannot summon the Minister (the political head), the blame is often pinned on the Secretary (the administrative head), shielding the political leadership.
  4. Policy vs. Implementation: The PAC is technically not supposed to question the policy (e.g., "Why did you choose Demonetization?"), but only the implementation (e.g., "Why were new notes not printed in time?"). However, this line is often blurred.

Your financial accountability toolkit:

❓ Frequently Asked Questions (FAQs)

Q1. Why is the Chairperson from the Opposition?

This was not always the case. Until 1967, a ruling party member headed it.

  • The Change: In 1967, the Speaker decided that to ensure fair criticism, the government shouldn't audit itself. Since then, by convention, the Leader of Opposition (or a senior MP nominated by them) heads the PAC. This makes the PAC the most critical voice in Parliament.

Q2. How many members are in the PAC?

It has 22 Members.

  • 15 from Lok Sabha (Elected by MPs using Single Transferable Vote).
  • 7 from Rajya Sabha (Associate Members).
  • Term: 1 Year. (This short term is often criticized as it doesn't allow members to build expertise).

Q3. Are PAC meetings public?

No. Unlike the US Congress or UK Parliament where committee hearings are televised, Indian PAC meetings are held in camera (private). The press is not allowed. The transcripts are kept confidential, though the Final Report is public.

Q4. Can the PAC summon the Prime Minister?

No. By convention, Ministers are not summoned. However, in extraordinary circumstances (like the 2G case), Chairpersons have expressed a desire to call the PM, leading to constitutional debates, but it has not happened yet.

Q5. What is the difference between PAC and Estimates Committee?

  • Estimates Committee: Examines the Budget before it is fully voted/spent (suggests economies). Has 30 members (all from Lok Sabha). Chaired by Ruling Party.
  • PAC: Examines the Accounts after the money is spent (checks for corruption/waste). Has 22 members (Mixed). Chaired by Opposition.

Bookmark this page. When the numbers don't add up, the PAC Report usually tells you why.