Public Accounts Committee Flags Non Transfer of Cess Collections
Source:The Hindu ↗
কেন এটি গুরুত্বপূর্ণ
It highlights lapses in public financial management and underscores the crucial role of parliamentary oversight committees like the PAC in holding the executive accountable for the proper allocation and utilization of earmarked funds such as cesses.
সারসংক্ষেপ
The Public Accounts Committee (PAC) has criticized the government for failing to transfer ₹9,222 crore collected via cesses into designated reserve funds, raising concerns over transparency and public financial management.
মূল বিষয়
- The Public Accounts Committee (PAC) flagged the failure to transfer ₹9,222 crore in cess collections to designated reserve funds.
- Non-transfer of cess collections undermines fiscal transparency and accountability, violating the intended purpose of specific cesses.
- The report underscores the critical oversight role of parliamentary committees in monitoring public expenditure and executive accountability.
- Highlights persistent issues in public financial management regarding the handling of earmarked revenues.
গুরুত্বপূর্ণ শব্দ
Public Accounts Committee
A key financial parliamentary committee in India that examines government accounts and CAG audit reports to ensure public money is spent legally, efficiently, and for authorized purposes.
UPSC context
UPSC GS Paper II (Parliamentary Committees, functions, and executive accountability).
Comptroller and Auditor General of India
An independent constitutional authority under Article 148 that audits all receipts and expenditures of the Union and State governments, acting as a friend, philosopher, and guide to the Public Accounts Committee.
UPSC context
UPSC GS Paper II (Constitutional Bodies, office of CAG, and public financial management).
সংযুক্ত স্থির ধারণা
What are the composition, tenure, and operational conventions of the Public Accounts Committee (PAC) in the Indian Parliament?
- Composition & Election: Total strength is 22 members (15 from Lok Sabha and 7 from Rajya Sabha), elected annually through proportional representation via a single transferable vote.
- Exclusion of Ministers: Ministers cannot be elected as members of the PAC.
- Opposition Chair Convention: Since 1967, by convention, the Chairman of the committee is invariably appointed from the opposition party by the Speaker.
- Primary Mandate: It examines the audit reports of the Comptroller and Auditor General (CAG) relating to appropriation accounts and finance accounts.
আন্তঃবিষয় প্যাটার্ন
Cess Collections & Fiscal Federalism Concerns
The practice of retaining cess collections in the Consolidated Fund rather than transferring them to dedicated reserve funds directly intersects with debates on cooperative federalism and divisible pool resource sharing.
CAG Audit Reports & Parliamentary Oversight
CAG audit reports on unutilised cess funds act as the primary trigger for PAC scrutiny, exemplifying the legislative-executive accountability loop.
PAC composition rules, convention of opposition chair, and CAG's role in vetting appropriation accounts frequently appear in Prelims.
সংযুক্ত PYQ · 3
সংযুক্ত PYQ · 3
- 2024MainsGS2
“The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment.
- 2018MainsGS2
“The Comptroller and Auditor General (CAG) has a very vital role to play.” Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise.
- 2019MainsGS3
The public expenditure management is a challenge to the Government of India in the context of budget making during the post-liberalization period. Clarify it.
