Accountability is the underpinning principal of civilized societies. For the stability of any society it is imperative that there is a compact system of accountability in place. Public Accountability has been regarded as an important prerequisite for the proper and effective delivery of public service by the Governments all over the globe. The overall progress of any country owes itself largely to accountability and transparency.
The Public Accounts Committee (PAC) signifies one of the essential constituents of Parliamentary Dominion which is the culpability of Public money. The examination of Auditor General’s Reports for the Ministries, Divisions, Corporations and other Independent and Semi- Autonomous bodies, is one of the main functions of the PAC.
The PAC is one of the statutory organs of the National Assembly of Pakistan. According to the Article 171 of the Constitution of Islamic Republic of Pakistan, the Report of the Auditor General (AG) relating to the accounts of the Federation shall be submitted to the President, who shall cause them to be laid before the Majlis-e-Shoora (Parliament). The AG Report so laid in the National Assembly (N.A) shall be referred to the Public Accounts Committee [N.A Rule 177 (2)].
The committee may examine the expenditures, administration, delegated legislation, public petitions and policies of the Ministry concerned and its associated public bodies and may forward its report of findings and recommendations to the Ministry and the Ministry shall submits its reply to the Committee [N.A Rule 201 (4)]
It is only through the Public Accounts Committee that the objective of Transparency and Accountability is ensured.
“Account yourself before you are brought to account and measure your actions before they are measured”
Hazrat Omar Farooq (R.A)