BharatNotes Public Accounts Committee (PAC)
A Parliamentary standing committee that examines CAG's audit reports after expenditure has occurred, scrutinising whether public money was spent with regularity and economy.
Context & Background
Established in 1921 under the Montagu-Chelmsford reforms; post-independence chairmanship conventionally given to the Leader of Opposition since 1967.
UPSC Exam Relevance
Key difference from Estimates Committee (pre-expenditure); PAC has no power to direct government, only recommends; only Lok Sabha and Rajya Sabha members serve (15+7).
