Financial Committees

**Statement 1 is incorrect:** The Parliamentary Committee on Public Accounts (PAC) consists of not more than 22 members, not 25, elected by the Lok Sabha (the lower house) and Rajya Sabha (the upper house) of the Indian Parliament according to the principle of proportional representation. **Statement 2 is correct:** The PAC's primary function is to scrutinize the appropriation (budget) accounts of the Government of India. This involves examining how the government has spent the funds allocated to it by Parliament. **Statement 3 is correct:** The PAC examines the reports of the Comptroller and Auditor General of India (CAG). The CAG is an independent constitutional authority that audits the accounts of the Union Government and the State governments. The PAC uses the CAG's reports as a basis for its scrutiny of government spending.

The **Committee on Estimates** is the largest committee in the Indian Parliament with 30 members. All members are drawn from the Lok Sabha (lower house). This committee scrutinizes the functioning of government ministries and departments regarding their expenditure and utilization of funds. **Other Parliamentary Committee Sizes in India** - **Department-Related Standing Committees (DRSCs):** These 24 committees, each focusing on a specific ministry or department, have 31 members (21 from Lok Sabha and 10 from Rajya Sabha). - **Committee on Public Accounts (PAC):** This committee has 22 members (15 from Lok Sabha and 7 from Rajya Sabha) and is responsible for scrutinizing government accounts and ensuring proper financial management. - **Committee on Public Undertakings (COPU):** Similar to the PAC, COPU focuses on the performance of public sector undertakings with 22 members (15 from Lok Sabha and 7 from Rajya Sabha). - **Committee on Petitions:** This committee addresses petitions from citizens regarding grievances against the government and has 15 members (all from Lok Sabha).