All India Conference of Public Accounts Committees 2026

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Key takeaways

The Lok Sabha Speaker inaugurated the All India Conference of Public Accounts Committees (PACs) in Thiruvananthapuram, Keralam, focusing on financial oversight.
First established in 1921, the PAC currently consists of 22 members, with 15 from Lok Sabha and 7 from Rajya Sabha.
Since 1967, an established parliamentary convention dictates that the Lok Sabha Speaker appoints the PAC Chairperson from the Opposition.
The conference adopted the Keralam Resolution (2026) to mandate digital tracking via the Audit Para Monitoring System (APMS) across states.
Unapproved government spending beyond sanctioned limits requires review by the PAC for regularization by Parliament under Article 115.

The Lok Sabha Speaker inaugurated the two-day All India Conference of Chairpersons and Members of Public Accounts Committees (PACs) of Parliament and State or UT Legislatures.
The event took place in Thiruvananthapuram, Keralam, bringing together legislative leaders from across the country.
The primary focus of the 2026 conference revolved around the theme “Audit, Accountability and Good Governance: The Evolving Role of PAC”.

The Speaker highlighted that the PAC must move beyond basic auditing of reports from the Comptroller and Auditor General (CAG).
Legislative bodies need to confirm whether public funds lead to real development for citizens on the ground.
Maintain absolute fiscal discipline, making sure every rupee spent aligns with its original approval.
A proposal suggested establishing a common digital audit platform for all State Legislatures, drawing inspiration from the central system.
Delegates passed the Keralam Resolution (2026) to build stronger cooperation among various legislative financial committees.

States and Union Territories agreed on set deadlines for submitting Action Taken Notes on audit findings.
The conference urged the adoption of the Audit Para Monitoring System (APMS) across all state assemblies.
Committees plan to use advanced forensic tools, artificial intelligence, and data analytics alongside the CAG.
Members recommended holding at least three PAC sittings each month and setting up sub-committees to resolve old audit issues.
A joint online portal will help union and state committees share financial oversight knowledge and training materials.

India established its first PAC back in 1921 under the Government of India Act 1919, also known as the Montague-Chelmsford Reforms.
During early colonial rule, the Finance Member of the Executive Council led the committee, limiting open criticism.
After adopting the Constitution in 1950, the committee came under the direct control of the Lok Sabha Speaker, while excluding ministers.
A new convention started in 1967, under which an Opposition member leads the committee.

The PAC is an annual parliamentary body created under Rule 308 of the Rules of Procedure and Conduct of Business in Lok Sabha.
Articles 105 and 118 of the Constitution supply the broader foundation for running parliamentary committees.
The total membership stands at 22, including 15 members from Lok Sabha and 7 members from Rajya Sabha.
Members enter the committee through an annual election using proportional representation by means of a single transferable vote.
No Minister can join the committee, and any sitting member becoming a minister loses their position immediately.
The tenure of elected members lasts for one year.

The committee scrutinizes Appropriation Accounts and Annual Finance Accounts to track government money flows.
It relies heavily on audit documents from the CAG, who acts as a trusted advisor to the committee.
Members check whether spending complied with legal rules and remained within authorized limits.
The committee reviews financial statements from state corporations, public commercial projects, and autonomous bodies.
It monitors cases involving financial waste, losses, and improper spending practices.
When spending exceeds parliamentary approvals, the committee examines the excess so Parliament can regularize it under Article 115.
Under Rule 276, members can pick specific spending topics for study even without a CAG paragraph.
Ministries must respond to committee recommendations within six months, and online portals handle audit replies within four months.
The committee conducts post-expenditure reviews only, meaning its findings remain advisory and cannot alter government policy.