Islamabad: The Public Accounts Committee (PAC) serves as the financial watchdog of Pakistan’s Parliament, comprised of 29 members from both the National Assembly and the Senate. The committee plays a crucial role in ensuring fiscal accountability by examining appropriation accounts, reports from the Auditor-General, and the finances of state and semi-autonomous bodies, ensuring that each rupee is utilized for its intended purpose.

According to Free and Fair Election Network, the PAC’s importance in the National Assembly proceedings stems from its role as the most powerful financial accountability body within the parliamentary framework of Pakistan. By scrutinizing past expenditures against authorizations, it provides a layer of retrospective accountability that complements the prospective financial oversight during budget discussions. Its joint membership from the National Assembly and Senate underscores its comprehensive oversight of federal finances.

For the citizens, the PAC’s work is directly linked to the transparency and effectiveness of public fund usage. When issues such as misappropriation or unauthorized spending are identified, the PAC recommends corrective measures. The committee’s ability to ensure the implementation of these recommendations is a critical aspect of fiscal responsibility. The National Assembly’s proceedings, governed by the Rules of Procedure and Conduct of Business introduced in 2007 and subsequently amended 21 times, guide these accountability processes.