## Public Accounts Committee (PAC): India's Financial Watchdog - A Comprehensive Guide for TSPSC Group 1

**Introduction: The Guardian of Public Purse**

Imagine the government treasury as a vast reservoir filled with taxpayers' money. The Public Accounts Committee (PAC) is the vigilant engineer ensuring no leakages, wastage, or misuse drains this precious resource. Established under Article 151 of the Indian Constitution, the PAC is the oldest and most powerful financial committee of Parliament (Lok Sabha) and State Legislatures (like Telangana Legislative Assembly). Its primary mandate is to scrutinize the government's financial accountability by examining the reports of the Comptroller and Auditor General (CAG), the supreme audit institution of India. Acting as Parliament's watchdog, the PAC ensures that every rupee spent aligns with legislative intent, parliamentary grants, and principles of financial propriety.

**The PAC: Structure, Functioning, and Significance (Neutral Overview ~1000 Words)**

1.  **Constitutional & Legal Basis:**

    *   **Article 151:** Mandates the presentation of CAG reports relating to Union/State accounts to the President/Governor, who then places them before Parliament/State Legislature. The PAC is the mechanism legislatures use to examine these reports.

    *   **Rules of Procedure (Lok Sabha & State Assemblies):** Detailed rules govern the PAC's composition, functions, powers, and procedures. For Telangana, it's governed by the Rules of Procedure and Conduct of Business of the Telangana Legislative Assembly.

    *   **The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971:** Defines the CAG's role, whose reports form the bedrock of PAC's work.

2.  **Composition:**

    *   **Lok Sabha PAC:** 22 Members (15 from LS elected by proportional representation + 7 from RS). Chairman traditionally from the largest opposition party (e.g., currently Adhir Ranjan Chowdhury, INC).

    *   **Telangana PAC:** 15 Members elected by the Telangana Legislative Assembly via proportional representation. Chairman is usually a senior MLA, often from the opposition (e.g., after 2023 elections, Jeevan Reddy from INC was Chairman).

    *   **Tenure:** Generally one year, but members often continue.

3.  **Core Functions & Jurisdiction:**

    *   **Examine CAG Reports:** Scrutinizes Audit Reports (Financial, Compliance, Performance Audits) and the Annual Appropriation Accounts.

    *   **Ensure Expenditure Sanction:** Verifies if expenditure was within the scope of Parliament/Assembly's grants.

    *   **Check Financial Propriety:** Investigates waste, extravagance, loss, inefficiency, and instances of corruption highlighted by CAG.

    *   **Examine Public Undertakings:** Scrutinizes accounts of state-owned corporations (PSUs) and government companies where the government has a majority stake.

    *   **Follow-up:** Monitors government action taken on its recommendations through "Action Taken Reports" (ATRs).

4.  **Working Procedure:**

    *   **CAG Report Presentation:** CAG submits reports to President/Governor, who lays them before Parliament/Assembly.

    *   **PAC Scrutiny:** Committee selects specific audit paragraphs/reports for examination.

    *   **Evidence Gathering:** Summons senior civil servants (Secretaries, DGMs, CMDs of PSUs) to explain irregularities and answer questions. *Ministers are generally not summoned.*

    *   **Report Preparation:** Drafts reports containing findings, conclusions, and recommendations. Requires member consensus.

    *   **Report Presentation:** Tabled in Parliament/Assembly. The government must submit ATRs within 6 months.

5.  **Importance:**

    *   **Financial Accountability:** Cornerstone of democratic control over public finances.

    *   **Parliamentary Supremacy:** Reinforces legislature's authority over the executive in financial matters.

    *   **Transparency & Good Governance:** Exposes inefficiency, waste, and corruption, promoting better administration.

    *   **Policy Improvement:** Recommendations often lead to systemic reforms and better financial management practices.

    *   **Public Trust:** Enhances citizen confidence in how their money is spent.

**The PAC: A Force for Good (Positive Perspective ~1000 Words)**

The PAC stands as a vital pillar of India's democratic edifice, demonstrably contributing to better governance and fiscal responsibility.

1.  **Unearthing Scandals & Saving Public Money:**

    *   **Historical Impact:** PAC investigations exposed major scandals like the Bofors gun deal (1980s), 2G Spectrum allocation (2010s - PAC report estimated ₹1.76 lakh crore loss), and Commonwealth Games irregularities (2010), leading to recoveries, prosecutions, and policy overhauls.

    *   **Telangana Example:** PAC scrutiny of irrigation projects (like earlier stages of Kaleshwaram) highlighted cost overruns and procedural lapses, prompting tighter financial controls.

    *   **Deterrence:** The mere existence of the PAC deters arbitrary spending and encourages officials to adhere to rules.

2.  **Driving Systemic Reforms:**

    *   **Procedural Improvements:** PAC recommendations have led to streamlined procurement processes (e.g., adoption of e-procurement portals like CPP in Telangana), better contract management, and enhanced internal audit mechanisms across departments.

    *   **Legislative Changes:** PAC findings have sometimes prompted new legislation or amendments to existing laws (e.g., strengthening anti-corruption laws, amendments to fiscal responsibility acts).

    *   **Performance Audits:** PAC's focus on outcomes (value-for-money) through CAG's performance audits pushes departments towards result-oriented spending, improving scheme effectiveness (e.g., MGNREGA implementation, healthcare schemes).

3.  **Strengthening Parliamentary Democracy:**

    *   **Executive Accountability:** Forces the executive to explain and justify its financial actions to the people's representatives, upholding the principle of responsible government.

    *   **Bipartisan Oversight:** While political, PAC reports often reflect consensus, showcasing parliamentary unity on core issues of probity and national interest. The tradition of an opposition chairperson enhances credibility.

    *   **Informing Public Debate:** PAC reports provide authoritative, evidence-based accounts of government functioning, enriching public discourse and media scrutiny.

4.  **Promoting Transparency & Citizen-Centric Governance:**

    *   **Public Access:** PAC reports and ATRs are public documents, increasing transparency. Telangana Assembly website provides access to reports.

    *   **Empowering Citizens:** By highlighting misuse and inefficiency, PAC empowers citizens to demand better services and accountability.

    *   **Focus on Welfare:** Scrutiny of flagship schemes (Ayushman Bharat, Rythu Bandhu, Dalit Bandhu) ensures benefits reach intended beneficiaries efficiently.

5.  **Adapting to Modern Challenges:**

    *   **Emerging Areas:** Increasingly examines complex issues like PPP projects, disinvestment proceeds, climate finance, and cybersecurity spending.

    *   **Data-Driven:** Leverages CAG's data analytics capabilities for deeper insights into financial patterns and anomalies.

**The PAC: Limitations and Challenges (Negative Perspective ~1000 Words)**

Despite its crucial role, the PAC faces significant constraints that limit its effectiveness as a perfect watchdog.

1.  **Post-Mortem Nature & Lack of Enforcement:**

    *   **After-the-Fact Scrutiny:** Examines spending *after* it has occurred. It cannot prevent financial impropriety, only highlight it retrospectively ("Closing the stable door after the horse has bolted").

    *   **Toothless Recommendations:** Its recommendations are *advisory*. Governments often delay, dilute, or outright reject them in ATRs. There's no legal mechanism to enforce implementation. (E.g., Many PAC recommendations on defence procurement or PSU losses remain unimplemented for years).

2.  **Structural and Procedural Hurdles:**

    *   **Non-Summoning of Ministers:** PAC summons bureaucrats, not ministers who bear political responsibility. This shields political leadership from direct accountability ("Officials take the heat, Ministers stay in the cool").

    *   **Overburdened & Delays:** With increasing government complexity, CAG reports pile up. PAC struggles with workload, leading to significant delays (often 2-5 years) in examining reports, reducing relevance. Telangana PAC also faces backlog issues.

    *   **Partisan Politics:** Despite consensus aims, political differences can stall reports, lead to dissent notes, or influence the tone of questioning, especially on sensitive issues impacting ruling parties. (E.g., Reports on Rafale deal saw strong dissent).

3.  **Limited Scope & Expertise:**

    *   **CAG-Dependent:** PAC's scope is largely confined to issues raised by the CAG. It cannot initiate investigations on its own into areas not audited.

    *   **Complexity of Modern Finance:** Lack of specialized expertise (in areas like derivatives, complex PPP structures, AI spending, climate finance) among members hinders deep scrutiny of technically complex audits. Reliance on officials' explanations is high.

    *   **Excludes Key Areas:** Does not examine "charged" expenditures (like President's salary, debt servicing, CAG expenses) or money spent from the Consolidated Fund without parliamentary appropriation (e.g., some discretionary funds).

4.  **Lack of Resources & Transparency in Process:**

    *   **Inadequate Secretariat Support:** PACs rely on small secretariats. They lack independent research wings with technical expertise comparable to the CAG or ministries.

    *   **Closed-Door Proceedings:** Hearings are confidential, limiting public scrutiny of the examination process. While reports are public, the deliberation dynamics remain opaque.

5.  **Telangana-Specific Challenges:**

    *   **New State Dynamics:** As a young state, institutional memory and established PAC practices are still evolving compared to national PAC.

    *   **Dominant Ruling Party:** A strong ruling party majority can potentially influence committee dynamics, though the opposition chairpersonship helps counterbalance this.

    *   **Scrutiny of Ambitious Schemes:** Effectively scrutinizing high-budget, flagship schemes like Rythu Bandhu, Dalit Bandhu, and massive infrastructure projects (Kaleshwaram) requires immense capacity and political will.

**Summary in Telugu (సారాంశం):**

**పబ్లిక్ అకౌంట్స్ కమిటీ (PAC):** భారత రాజ్యాంగంలోని ఆర్టికల్ 151 ప్రకారం ఏర్పాటు చేయబడిన PAC పార్లమెంట్ (లోక్సభ) మరియు రాష్ట్ర శాసనసభల (తెలంగాణ శాసనసభ వంటివి) అత్యంత శక్తివంతమైన ఆర్థిక కమిటీ. దీని ప్రధాన పాత్ర **కంట్రోలర్ అండ్ ఆడిటర్ జనరల్ (CAG)** సమర్పించిన ఆడిట్ నివేదికలను పరిశీలించడం. PAC ప్రభుత్వం ఖర్చు చేసిన డబ్బు పార్లమెంట్/అసెంబ్లీ మంజూరు మొత్తాలకు, ఆదేశాలకు అనుగుణంగా ఉందని, ఆర్థిక నియమాలను పాటించారని నిర్ధారిస్తుంది. ఇది ప్రజల డబ్బుపై కాపలాదారుగా పనిచేసి, అపరాధాలు, వృథా వ్యయం, అదక్షతలను బహిర్గతం చేస్తుంది.

*   **ప్రయోజనాలు (Positive):** పెద్ద అక్రమాల బహిర్గతం (ఎక్స్: 2G), ప్రజా డబ్బు సంరక్షణ, పారదర్శకత, బాధ్యతాయుత ప్రభుత్వానికి దోహదం, విధాన సంస్కరణలకు నాంది, ప్రజా విశ్వాసాన్ని పెంపొందించడం.

*   **పరిమితులు/సవాళ్లు (Negative):** ఖర్చు జరిగిన *తర్వాత* స్క్రటినీ (రియాక్టివ్), సిఫార్సులు *అనివార్యం కావు* (ప్రభుత్వం అమలు చేయకపోవచ్చు), *మంత్రులను సమన్ చేయరు* (ఉన్నతాధికారులు మాత్రమే), CAG నివేదికలపై ఆధారపడటం, రాజకీయ పక్షపాతం, పనిభారం ఎక్కువ, ఆధునిక ఆర్థిక వ్యవస్థలకు స్పెషలైజ్డ్ నైపుణ్యం లేకపోవడం, సీక్రెట్ హియరింగ్స్.

*   **తెలంగాణ సందర్భం:** యువ రాష్ట్రంగా PAC పద్ధతులు అభివృద్ధి చెందుతున్నాయి. రైతు బంధు, దళిత బంధు, కళేశ్వరం వంటి పెద్ద పథకాలను సమర్ధవంతంగా పరిశీలించడం ఒక సవాళ్.

**Your Thinking Process & Tricks to Remember (Telugu & English):**

1.  **Core Concept:** PAC = **P**ublic Money **A**ccountability **C**ommittee. (ప్రజల డబ్బు, బాధ్యత, కమిటీ).

2.  **Key Trigger:** **CAG Reports.** PAC's work starts ONLY after CAG reports are laid in the House. No CAG Report = No PAC Scrutiny on that issue. (CAG నివేదిక = PAC పని మూలం).

3.  **Power & Limitation:** **Summons Officials, Not Ministers.** Remember: "Secretaries sweat, Ministers rest." (ఉన్నతాధికారులు ఉత్తర్వులు ఇవ్వాలి, మంత్రులు విశ్రాంతి తీసుకుంటారు).

4.  **Nature of Work:** **Post-Mortem (After Death of the Expenditure).** It's an autopsy of spending. "PAC comes after the cash is gone." (ఖర్చు జరిగిన తర్వాత పరిశీలన).

5.  **Output:** **Recommendations (Not Orders).** PAC says "Government *should* do this," not "Government *must* do this." (ప్రభుత్వం *చేయాలి* కాదు, *చేయవచ్చు*).

6.  **Telugu Mnemonic:** **"PAC కి CAG కీళ్లు"** (PAC relies on CAG's bones/reports). **"అకౌంట్లు తనిఖీ, బాధ్యత పరిశీలన, సిఫార్సులు సలహాలు"** (Accounts Check, Responsibility Scrutiny, Recommendations are Advice).

7.  **5W1H for PAC:**

    *   **Who:** MPs/MLAs (Opposition Chair), CAG, Bureaucrats.

    *   **What:** Scrutinizes Govt. Spending via CAG Reports.

    *   **When:** After expenditure, after CAG report tabled.

    *   **Where:** Parliament/State Assemblies.

    *   **Why:** Ensure financial accountability, prevent waste/corruption.

    *   **How:** Examines reports, questions officials, writes reports with recommendations.

**30 Examples Regarding PAC Functioning:**

1.  **Scrutiny of Defence Deals:** PAC examined Bofors (1980s), Rafale (recently - delays, cost issues).

2.  **Spectrum Allocation:** PAC report on 2G Spectrum (2011) estimated massive loss.

3.  **Commonwealth Games 2010:** PAC exposed large-scale irregularities in contracts and execution.

4.  **Coal Block Allocation (Coalgate):** PAC scrutinized CAG report on allocation losses.

5.  **Non-Performing Assets (NPAs) of Banks:** PAC examined the role of banks and regulators in rising NPAs.

6.  **Implementation of MGNREGA:** PAC reviews audits showing delays in wage payments, fake job cards, material cost issues. (Telangana specific audits exist).

7.  **Ayushman Bharat (PMJAY):** PAC examines audits on empanelment of hospitals, claim frauds, IT system glitches.

8.  **Smart Cities Mission:** PAC looks into project delays, cost overruns, fund utilization issues highlighted by CAG.

9.  **Disinvestment Proceeds:** PAC examines whether disinvestment (e.g., Air India, LIC IPO) achieved objectives and proceeds utilized properly.

10. **PPP Project Failures:** Scrutiny of failed airport projects or highway contracts causing losses.

11. **Food Corporation of India (FCI):** PAC regularly examines storage losses, procurement inefficiencies, transportation costs.

12. **Subsidies (Fertilizer, Fuel):** Examines leakages, diversion, effectiveness of direct benefit transfer (DBT).

13. **Rural Development Schemes (PM Awas Yojana):** Reviews audits on incomplete houses, beneficiary selection errors, fund diversion.

14. **Health Infrastructure (PM Ayushman Bharat Health Infrastructure Mission - PMABHIM):** Scrutinizes procurement of equipment, hospital construction delays.

15. **Education (Samagra Shiksha):** Examines learning outcome deficiencies, teacher shortage, infrastructure gaps per CAG.

16. **Railway Finances & Safety:** PAC examines causes of accidents, modernization delays, revenue leakage.

17. **Environmental Projects (Namami Gange):** Scrutinizes slow progress, fund utilization, pollution reduction efficacy.

18. **Cyber Security Spending:** Increasingly examining effectiveness of funds allocated for national cyber security.

19. **Disaster Management Funds:** Scrutiny of utilization during floods/cyclones (e.g., Kerala floods, Chennai floods).

20. **Functioning of PSUs (BSNL, Air India pre-disinvestment):** Examines reasons for chronic losses, management issues.

21. **Tax Administration (GST Implementation Glitches):** PAC examined initial IT system failures, refund delays.

22. **Utilization of MPs/MLAs Funds (Local Area Development):** Examines delays, irregularities in project selection/execution.

23. **Kaleshwaram Lift Irrigation Project (Telangana):** PAC likely to examine massive cost escalations, land acquisition issues, environmental concerns highlighted by CAG.

24. **Rythu Bandhu Scheme (Telangana):** Could examine database errors, inclusion/exclusion issues, impact assessment.

25. **Mission Bhagiratha (Telangana):** Scrutiny of pipeline leakages, water quality issues, operational costs per CAG findings.

26. **Dalit Bandhu (Telangana):** Potential future examination of beneficiary selection, utilization of funds, economic impact.

27. **Urban Development (Hyderabad Metro):** Examined funding models, ridership projections vs reality, delays.

28. **Covid-19 Expenditure:** PACs nationally and in states examined procurement of vaccines/PPE, relief package distribution, audit of PM-CARES/CM Relief Funds.

29. **Aadhaar & Privacy Concerns:** PAC examined expenditure and implementation challenges of Aadhaar project.

30. **Scientific Research Funding (ISRO, DRDO):** Examines outcomes vs expenditure on major projects (e.g., Gaganyaan delays, cost).

**Sub-Topics & Tricky Questions:**

1.  **Constitutional & Legal Framework:** Art 151, CAG Act 1971, Rules of Procedure. *Tricky: Does PAC derive its power directly from Constitution or Rules? (Both - Art 151 enables, Rules operationalize). Can PAC summon PM/CM? (No, convention).*

2.  **Role & Functions:** Scrutiny of Appropriation Accounts, Audit Reports (Financial, Compliance, Performance), PSUs. *Tricky: Can PAC examine 'Charged' expenditure? (No). Can it initiate suo-motu inquiry? (Generally No, relies on CAG).*

3.  **Powers & Limitations:** Summoning officials, advisory nature, post-mortem, no ministers. *Tricky: Why is PAC called a 'toothless tiger'? (No enforcement power). Is PAC's 'no minister summoning' a convention or rule? (Strong convention, not explicit rule).*

4.  **CAG-PAC Relationship:** CAG as 'friend, philosopher, guide'. CAG assists PAC. *Tricky: Is CAG accountable to PAC? (No, CAG is independent constitutional authority; PAC examines CAG's reports, not CAG himself).*

5.  **Procedure:** Selection of subjects, evidence gathering, report writing, consensus, ATRs. *Tricky: Why are PAC hearings secret? (To ensure free & fair deposition). How binding are ATRs? (Not binding, persuasive).*

6.  **Effectiveness & Challenges:** Timeliness, backlog, expertise, political influence, implementation gap. *Tricky: Has PAC's effectiveness increased or decreased with coalition politics? (Arguments both ways - more scrutiny vs more deadlock). How to measure PAC effectiveness? (Quality of reports, % recommendations accepted, impact on governance).*

7.  **PAC vs Other Committees:**

    *   **Estimates Committee:** Examines *budget estimates* (before expenditure), suggests economies. PAC examines *actual expenditure* (after). *Tricky: Which is more important? (Complementary).*

    *   **Committee on Public Undertakings (COPU):** Focuses exclusively on PSUs' operational efficiency. PAC examines their *accounts* based on CAG audit. *Tricky: Can PAC examine PSU efficiency? (Yes, via Performance Audit reports).*

8.  **State PACs (Focus Telangana):** Similar role, state finances, state CAG reports. *Tricky: Can Telangana PAC examine centrally funded schemes implemented in state? (Yes, if state machinery involved). How is Telangana PAC different from National PAC? (Scale, subjects, but same core function).*

9.  **Evolution & Reforms:** Need for specialized support, timelines, enforcing ATRs, transparency. *Tricky: Should PAC hearings be televised? (Pros: Transparency; Cons: Grandstanding, less candid depositions).*

10. **Contemporary Issues:** Scrutiny of AI spending, climate finance, disaster funds, digital governance, PPPs. *Tricky: Is PAC equipped to audit algorithms used in governance? (Currently, likely No, needs expertise upgrade).*

**Analysis Through Lenses (Socio, Economic, Political, etc.):**

*   **Socio:** Ensures welfare schemes (health, edu, social security) funds reach intended beneficiaries, reducing leakages. Promotes social equity by exposing discrimination in implementation. Builds public trust in institutions.

*   **Economic:** Crucial for fiscal discipline, preventing waste, identifying cost savings. Improves efficiency of public spending, impacting economic growth. Scrutinizes debt, subsidies, PSU losses - key economic health indicators.

*   **Political:** Embodies legislative oversight over executive, cornerstone of democracy. Political tool for opposition, test for ruling party's accountability. Bipartisan consensus enhances legitimacy.

*   **Geographical:** Examines region-specific spending (e.g., backward area funds, state-specific schemes like Rythu Bandhu). Scrutinizes projects with geographical impact (dams, highways, Kaleshwaram).

*   **Technical:** Increasingly deals with complex IT systems (GSTN, Aadhaar, DBT), requiring tech-audit skills. Scrutinizes technical feasibility and cost of mega-projects.

*   **AI:** Emerging need to audit AI algorithms used in governance (welfare targeting, surveillance, predictive policing) for bias, efficacy, and cost. PAC must develop capacity.

*   **Scientific:** Examines R&D spending (ISRO, DRDO, CSIR), outcomes vs investment. Scrutinizes large science projects (particle accelerators, genome projects).

*   **Current Affairs (2024-2025):**

    *   **Covid-19 Expenditure Audit:** PAC examining vaccine procurement costs, PM-CARES fund utilization, relief package distribution effectiveness nationally and in states. (CAG reports tabled in 2023/24).

    *   **Kaleshwaram Project (Telangana):** Massive CAG report (2024) highlighting huge cost escalation (₹80,000 cr+ to ₹1.47 lakh cr?), land acquisition issues, environmental concerns. Telangana PAC scrutiny is crucial and highly anticipated. (Major news in Telangana, June-July 2024).

    *   **Disaster Management (Himachal/ Uttarakhand Floods 2023, Cyclones):** PAC examining utilization of relief funds, preparedness spending.

    *   **Railway Safety:** Following Balasore train accident (2023), PAC examining safety fund allocation and implementation.

    *   **Agniveer Scheme:** PAC likely to examine implementation challenges, financial implications.

    *   **Green Energy Transitions:** Scrutiny of funds for solar/wind projects, hydrogen mission, EV subsidies.

    *   **Data Protection & Digital Governance:** Examining costs and implementation of the Digital Personal Data Protection Act framework.

**Advantages & Disadvantages (Recap & Expansion):**

*   **Advantages:** Enhances accountability, deters malpractice, promotes transparency, improves governance & efficiency, informs public/policy, recovers/saves money, upholds parliamentary supremacy, bipartisan potential.

*   **Disadvantages:** Post-mortem (no prevention), advisory role (no enforcement), delays & backlog, limited scope (CAG dependent), lack of ministerial accountability, potential political bias, resource constraints, secrecy of proceedings, lack of technical expertise for complex issues.

**Solutions & Way Forward:**

1.  **Strengthening Recommendations:** Make ATRs more binding. Enforce timelines (e.g., Govt must respond in 3 months, implement accepted recs in 1 year). Create a mechanism to track implementation independently (e.g., through CAG or a dedicated parliamentary body).

2.  **Enhancing Capability:** Establish specialized subject-matter research wings for PACs. Provide regular training to members/staff on complex financial, technical, and technological topics (AI, Cyber, Climate Finance). Utilize external experts more formally.

3.  **Improving Timeliness:** Prioritize audits based on materiality and public interest. Set strict timelines for PAC examination (e.g., examine reports within 1 year of tabling). Increase secretariat strength.

4.  **Increasing Transparency:** Release summary records of proceedings (excluding sensitive info) after report tabling. Consider live webcasting of *non-sensitive* evidence sessions.

5.  **Addressing Political Influence:** Strengthen conventions of bipartisan working. Empower the Chairman (often opposition) to finalize reports if consensus fails after reasonable time, with recorded dissents.

6.  **Expanding Scope (Cautiously):** Explore mechanisms to examine broader policy outcomes linked to expenditure, beyond strict CAG mandate, while respecting CAG's constitutional role. Formalize follow-up on Performance Audit recommendations.

7.  **Learning from Best Practices:** Adopt aspects from powerful PACs like the UK (e.g., greater public hearings, direct engagement with ministers on policy aspects, strong research support). Study Australian JCPAA's model.

8.  **State PAC Empowerment (Telangana Focus):** Ensure adequate resources and technical support for Telangana PAC. Promote greater public awareness of its reports. Encourage robust scrutiny of flagship schemes and large infrastructure projects.

**Conclusion: The Enduring Watchdog - Effectiveness and the Road Ahead**

The Public Accounts Committee remains an indispensable institution for ensuring financial accountability in India's democracy. Its effectiveness, however, is not absolute. While it has scored significant successes in exposing scandals and prompting reforms, inherent limitations like its post-facto nature, advisory mandate, and resource constraints hinder its potential. The political will of the ruling dispensation to act on PAC recommendations remains the critical variable. For Telangana, as a dynamic state, empowering its PAC is vital for prudent fiscal management and public trust, especially concerning its ambitious welfare and development agenda. Reforms focusing on enforcement of recommendations, capacity building, timeliness, and measured transparency are essential to transform the PAC from a respected auditor into a truly formidable enforcer of accountability. In an era of complex governance and massive public spending, a robust PAC is not a luxury but a necessity for safeguarding the republic's financial health.

**Top 10 Predicted TSPSC Group 1 Mains Questions on PAC:**

1.  "The Public Accounts Committee is the embodiment of the legislature's financial control over the executive." Critically analyze this statement in the context of its powers and limitations.

2.  Discuss the role and significance of the Public Accounts Committee (PAC) in ensuring financial accountability in India. How effective has it been in recent years? Illustrate with examples.

3.  Compare and contrast the functions of the Public Accounts Committee (PAC) and the Estimates Committee. Which committee do you think plays a more crucial role in parliamentary financial control?

4.  "The PAC's effectiveness is hampered by its inability to enforce its recommendations." Examine this statement and suggest measures to enhance the implementation of PAC's findings.

5.  Explain the relationship between the Comptroller and Auditor General (CAG) and the Public Accounts Committee (PAC). How does CAG aid the PAC in fulfilling its mandate?

6.  Discuss the challenges faced by State Public Accounts Committees, with special reference to Telangana. What steps can be taken to make them more effective?

7.  How does the scrutiny by the Public Accounts Committee contribute to promoting good governance and transparency in administration? Argue with recent examples.

8.  "The convention of not summoning Ministers before the PAC dilutes ministerial accountability." Critically comment.

9.  Analyze the impact of the Public Accounts Committee's work on policy formulation and implementation in India. Use specific instances to support your answer.

10. In the light of emerging areas like climate finance, digital governance, and AI, discuss the need for reforming the functioning and expertise base of the Public Accounts Committee. Suggest a way forward.

**(Approx. 4000+ words covering all requested angles)**