Parliamentary Committee on Expenditure Oversight

Parliamentary Committees in India play a vital role in overseeing government functions, including financial matters. The question asks to identify the committee acting as a 'watch dog' specifically on departmental expenditure and irregularities.

Analyzing Committee Functions

• Committee on Public Undertakings (COPU): This committee examines the reports and accounts of Public Sector Undertakings (PSUs). Its focus is primarily on the efficiency and functioning of PSUs, not the general departmental expenditure and irregularities across all departments.
• Committee on Public Assurances: This committee checks the extent to which promises or assurances made by ministers in Parliament have been implemented. It does not deal with financial expenditure or irregularities.
• Estimates Committee: This committee suggests economies and improvements in administrative efficiency and organisational reforms within the scope of the demands for grants presented to the House. It focuses on the estimates (budget proposals) and potential efficiencies, rather than scrutinizing past expenditure and irregularities after the fact.
• Public Accounts Committee (PAC): This committee is tasked with scrutinizing the 'appropriation accounts' of the Government of India and reports of the Comptroller and Auditor General (CAG). It examines whether public funds have been spent lawfully, regularly, and for the intended purposes, highlighting cases of waste, extravagance, corruption, or other financial irregularities. This function makes it the primary 'watch dog' on departmental expenditure and irregularities.

Conclusion on Watchdog Role

Based on the functions, the Public Accounts Committee is the parliamentary body that acts as the 'watch dog' on departmental expenditure and irregularities by scrutinizing audit reports and government accounts.