About PAC

The Constitution of the Islamic Republic of Pakistan 1973 has categorically defined the relationships of three pillars of the State i.e. Parliament, Judiciary and Executive. Accountability at various levels has also been enshrined therein which is a pre-requisite for good governance leading to improve the standard of inhabitants of the country. After independence, Pakistan has opted for the Westminster Parliamentary System depicting will of the people through their public representatives. The Parliament through Public Accounts Committee (PAC) plays a pivotal role in ensuring parliamentary oversight on public exchequer by examining Auditor General’s Report relating to the Accounts of Federation laid before the both Houses of Majlis-e-Shoora (Parliament). Further, In terms of Rule-177 of the Rules of Procedure and Conduct of Business in the National Assembly 2007, the House refers it to the PAC.

The first PAC was constituted on the 20th May, 1948, however, could not work. The Second PAC was established in April, 1951 with the then Minister of State for Finance (Mr. Ghayasuddin Pathan) as its Chairman. The Current PAC is the 15th headed by Rana Tanveer Hussain, whereas, six Ad-hoc PACs have also been constituted during various dictatorial set up. Gradually, with the development of Committee System and framing of Rules of Procedures and Conduct of Business in the National Assembly in 1992, revised in 2007 and inclusion of six Senators in the composition of the Committee in 2016 significantly strengthened its role.  Traditionally, Leader of the Opposition in the National Assembly has been elected as Chairman of the PAC since 2008.

The functions of the PAC have been defined in Rule 203 of the rules ibid which states that the Committee shall examine the accounts showing the appropriation of sums granted by the Assembly for the expenditure of the Government, the annual finance accounts of the Government, the report of the Auditor-General of Pakistan and such other matters as the Minister for Finance may refer to it. The Assembly or the Speaker may also remit to the Standing Committee any subject or matter with which it is concerned [Rule 199].

The Public Accounts Committee has not only been restricted to examination of Auditor General Reports but has also taken public petitions and sue-moto notices of various issues of public importance since 2008.


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Last Updated On: 26th November 2021, 05:21 PM