Explanation:

Public Account Committee (PAC) :

The Committee on Public Accounts was first set up in 1921 in the wake of the Montague-Chelmsford Reforms.

The Public Accounts Committee is now constituted every year under Rule 308 of the Rules of Procedure and Conduct of Business in Lok Sabha.

The Public Accounts Committee consists of not more than 22 members comprising 15 members elected by Lok Sabha every year from amongst its members according to the principle of proportional representation by means of single transferable vote and not more than 7 members of Rajya Sabha elected by that House in like manner.

Prior to the year 1954-55, the Committee consisted of 15 members who were elected by Lok Sabha from amongst its Members. But with effect from the year 1954-55, 7 members from the Rajya Sabha are also being associated with the Committee.

Till 1966-67, a senior member of the ruling party used to be appointed by the Speaker as Chairman of the Committee.

In 1967, however, for the fi rst time, a member from the Opposition in Lok Sabha, was appointed as the Chairman of the Committee by the Speaker.  This practice continues till date. The term of offi ce of members of the Committee does not exceed one year at a time.

A Minister is not elected a member of the Committee, and if a member, after his election to the Committee is appointed a Minister, ceases to be a member of the Committee from the date of such appointment.