Estimates Committee
Estimates Committee was first established during British Era in 1920s but Independent India’s first Estimates Committee was established in 1950. This committee examines the estimates included in the budget and suggests ‘economies’ in public expenditure.
The Estimates Committee has 30 members and all these members are from Lok Sabha. There is no Rajya Sabha member in Estimates Committee. The members are elected by Lok Sabha members from amongst themselves every year by principles of proportional representation by means of a single transferable vote , so that all parties get due presentation in it. A minister cannot be elected as member / Chairman of estimates committee.
Public Accounts Committee
The Public Accounts Committee is charged with a critical function of the legislature – overseeing government finances. The PAC holds ministries accountable to the audit reports of the Comptroller and Auditor General, inquires into whether government funds were spent for purposes for which they were allocated, and into the reasons for any excess expenditure by government bodies. By convention, the chairperson of the committee is an opposition MP. Members are elected to the committee for a period of one year.
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