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2. Public accounts committee
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3. WORK AGENDA
 INTRODUCTION
 PAC FUNCTIONS
 ACCOUNTABILITY CYCLE
 JUDICIAL POWERS
 IMPORTANCE
 EFFECTIVENESS OF PAC
 SUCCESS FACTORS OF PAC

4. PUBLIC ACCOUNTS COMMITTEE
(PAC)
The Committee which comprise distinguished and
experienced parliamentarians and has the
responsibility of oversight of the executive.
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5. FUNCTIONS
PAC
 Rule 172 of the Rules of Procedure and Conduct of Business in
National Assembly
 Examines the accounts of the Govt. showing the expenditure of the
government
 Reports of the Auditor General of Pakistan
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6. FUNCTIONS
PAC
It shall be the duty of the Committee to satisfy itself;
 Money is legally available and applicable to the service
 Expenditure conforms to the authority
 Re-appropriation accordance with the provisions of Ministry of
Finance.
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7. FUNCTIONS
PAC
 Examine accounts of State Organizations
 Examine accounts of autonomous and semi-autonomous bodies
 Consider the report of the Auditor-General of Pakistan
 Excess expenditure, if any, is viewed seriously.
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8. FUNCTIONS
PAC
 Circumstances leading to excess amounts expenditures than
authorized
 PAC examines violations of rules and regulations and makes
recommendations
 The PAC has taken suo-moto actions on different issues of public
importance
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9. THE ACCOUNTABILITY CYCLE
PAC
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10. JUDICIAL POWERS
PAC
 Take evidence or call for papers, records or documents (NA, Rule
227(1))
 Summoning a Witness by an order of the Secretary (NA, Rule
227(2))
 Invitation or Summon to a member or a person having special
interest (NA, Rule 227(3))
 Power of the Civil Court (NA, Rule 227(4))
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11. IMPORTANCE
PAC
 High political status
 Criticism and comments are highly valued
 Safeguarding of public money
 Managerial efficiency and performance
 Improve internal controls and procedures
 It attracts publicity when mega issues and scandals are highlighted 11

12. EFFECTIVENESS
PAC
 The PAC is just a Recommending Body
 Its machinery is not appropriate for checking the efficiency of Govt.
departments
 It lacks executive powers to force compliance
 it can offer advisory opinion.
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13. SUCCESS FACTORS
PAC
 Impartiality
 Parliamentarian’s Level of Interest
 Openness and Transparency
 Available Resources
 Excellent working relationship with Office of the Auditor General
 IT support 13

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