The Public Accounts Committee (PAC) is a parliamentary committee comprising 29 members — 23 from the National Assembly and six from the Senate. Its Chairman must always be an Assembly member. The PAC examines appropriation accounts, the Auditor-General’s reports, the accounts of state corporations, and autonomous and semi-autonomous bodies. It must satisfy itself that every rupee spent was legally available for its stated purpose.

Why it matters for the National Assembly proceedings?

The PAC is the most powerful financial accountability body in Pakistan’s parliamentary architecture. It examines past expenditure against authorisation — a retrospective accountability mechanism that complements the prospective control exercised during budget debates. The combined National Assembly-Senate membership reflects its status as a joint parliamentary body covering all federal finance.

What is in it for citizens?

For citizens, the work of the Public Accounts Committee (PAC) directly concerns how public money is used. When the PAC identifies misappropriation, overspending, or unauthorised expenditure, it recommends corrective action. Whether these recommendations are implemented, and whether the PAC follows up on them, is an important measure of fiscal accountability.

Source: Rules 202–203, Rules of Procedure and Conduct of Business in the National Assembly, 2007

The proceedings of the National Assembly are governed by the Rules of Procedure and Conduct of Business in the National Assembly, 2007. The current rules were passed on 23 February 2007 and have since been amended 21 times, most recently on 22 October 2024.

This post is part of FAFEN’s series on parliamentary literacy. Read more of this series here