- Estimates Committee. A general discussion is held on the reports submitted by the Committees and the Auditor General's reports. The Government has to reply to the charges made, if any.
- Hence from the foregoing discussion it is clear that the Parliament sanction funds to Government for spending but it takes appropriate steps to see that: expenditure is according to (a) the rules prescribed there is economy in expenditure, and there is no fraud or (b) (c) misappropriation.
- vi. are financial committees in the Parliament vi. are financial committees in the Parliament Control through Parliamentary Committees: which are considered as its right hand to control public finance. They are-Public Accounts Committees, Estimates Committee, Committee on Public Undertakings, Committee on subordinate legislation and Committee on Assurances. The first three committees exercise detailed and substantial control, and the Committee on Assurances undertake a scrutiny, of promises, assurances, undertakings, etc., given by the Ministers from time to time on the floor of the House. So, here we will focus on three main committees in some details in the following ways:

(a) Public Account Committee: Public Accounts Committee is constituted under the provisions of Rules 308 and 309 of Composition: Public Accounts Committee is constituted under the provisions of Rules 308 and 309 of Composition: the Parliament. It consists of 22 members comprising 15 Members elected by Lok Sabha from amongst its members by means of the single transferable vote for a term not exceeding one year and not more than seven members of Rajya Sabha to be nominated by the House for being associated with the Committee. The Chairperson of the Committee is appointed by the Speaker from amongst the members of Lok Sabha elected to the Committee. Rule 143 relating to control of Committee on Public Accounts provides: Functions: In (i) In scrutinizing the appropriation accounts of the Government of India and the report of the (i) Comptroller and Auditor General thereon, it shall be the duty of the Committee on Public Accounts to satisfy itself:

- a. the money shown in the accounts as having been disbursed were legally available and a. the money shown in the accounts as having been disbursed were legally available and applicable to the service or purpose to which they have been applied or charged;
- b. the expenditure conforms to the authority which governs it, and; b. the expenditure conforms to the authority which governs it, and;
- c. every re-appropriation has been made in accordance with the provisions made in this behalf c. every re-appropriation has been made in accordance with the provisions made in this behalf in the Appropriation Act, or under rules framed by.

It shall be the duty of the Committee on Public Accounts;

### (ii)

- a. examine such trading. manufacturing and profit and loss accounts and balance sheets as the a. examine such trading. manufacturing and profit and loss accounts and balance sheets as the President may have required to be prepared and the C.A.G.'s reports thereon;
- b. consider the report of C.A.G. in cases where the President may have required him to conduct b. consider the report of C.A.G. in cases where the President may have required him to conduct audit of any receipt or to examine the accounts of stores and stock.
- c. Committee of its own accord may inquire into various irregularities which have become c. Committee of its own accord may inquire into various irregularities which have become public or which have been brought to the notice of the Government, even though there was no Audit Report on the subject.
- d. calls upon the Ministry or Department concerned to explain the reasons if there are cases of d. calls upon the Ministry or Department concerned to explain the reasons if there are cases of irregularity and the action taken to prevent recurrence of instances of such nature.

Thus the Public Accounts Committee is the mechanism to secure the accountability of the executive in respect of expenditure voted by the Parliament.

(b) The Estimate Committee: The Estimates Committee is constituted under provisions of Rule 310 for examinations of Composition: The Estimates Committee is constituted under provisions of Rule 310 for examinations of Composition: the estimates. The Committee consists of 30 members elected annually by the Lok Sabha from amongst its members according to the principle of proportional representation by means of the single transferable vote. The Chairperson of the Committee is appointed by the Speaker from amongst the Members of the Committee. The Committee performs the following functions: Functions:

- a. report what economies, improvements in organizational efficiency or administrative reform, a. report what economies, improvements in organizational efficiency or administrative reform, consistent with the policy underlying the estimates may be effected.
- b. suggest alternative policies in order to bring about efficiency and economy in administration, b. suggest alternative policies in order to bring about efficiency and economy in administration,