What is the main function of the Public Accounts Committee?

• A. To recommend government appointments
• B. To examine the accounts showing appropriation of funds
• C. To address public grievances
• D. To create legislation on financial matters

Answer: (B)

The main function of the Public Accounts Committee (PAC) is to examine the accounts of the government and ensure that the funds appropriated for various purposes are utilized effectively and in accordance with the law. This committee plays a crucial role in maintaining financial accountability and transparency, scrutinizing the expenditure of government departments, and reviewing the appropriations made by the Parliament.

The PAC's work involves analyzing the reports generated by the Comptroller and Auditor General of India (CAG). This enables the committee to assess whether the financial statements reflect true and fair views of government financial operations and whether the expenditure aligns with legislative approvals. By holding the executive accountable, the PAC plays a vital role in promoting fiscal discipline and ensuring that tax payers' money is used prudently.

The other options represent functions that do not align with the specific responsibilities of the Public Accounts Committee. For instance, recommending government appointments and addressing public grievances fall within the purview of different parliamentary procedures and committees, while creating legislation on financial matters would typically be the domain of standing committees rather than the PAC.