When was the last time that the findings of the Public Accounts Committee (PAC) were discussed in the Meghalaya Assembly? Why are the paragraphs pointed out by the Comptroller and Auditor General (CAG) on misutilisation of funds; non-submission of utilisation certificates, non-utilisation of funds within a financial year and non-disclosure about where such funds are parked, never taken seriously by the Meghalaya Legislative Assembly? Year after year the CAG points out to what can be interpreted as wrong use of public funds by different departments of the government but it is met with a stunning silence. The PAC as we know is one of the most important oversight bodies in a parliamentary democracy. Its primary role is to ensure that public money voted by the legislature is spent properly, legally, and efficiently by the government.
The present members of the PAC are MLA Miani D Shira who is also the chairperson of the Committee on Public Accounts. Other members of the committee include Rupert Momin, Lahkmen Rymbui, Balajied Synrem, Jimmy D Sangma, Dr Celestine Lyngdoh, Gavin Miguel Mylliem, Rupa M Marak, Sengchim N Sangma, and Brightstarwell Marbaniang. The primary functions of the Public Accounts Committee are (1) to examine Audit Reports submitted by the CAG because these reports highlight financial irregularities, wasteful expenditure, violations of rules, and poor financial management by government departments. (2) The PAC is to ensure accountability. Hence when the CAG points out irregularities, the PAC calls government officials to explain, why funds were misused or diverted, why procedures were violated and whether corrective steps have been taken. Having done due diligence on the above the PAC recommends corrective actions. (3) The PAC prepares reports for the legislature recommending recovery of misused funds, necessary and urgent administrative reforms and disciplinary action against the errant officials. Also, the PAC recommends changes in procedures to prevent future lapses.
The legislature approves expenditure through the annual budget and it is the fundamental duty of the PAC to check whether the Government spent the money for the purpose for which it was approved and with due diligence. Since the PAC is headed by a member of the Opposition party the public expects it to do its work as the custodian of public accounts. Unfortunately, the PAC often fails to act promptly on audit findings because the CAG produces volumes of reports every year but the PAC lacks the time and technical staff to examine them all. Besides, members of the PAC are politicians some of whom are part of the government coalition hence they dither from implicating their own party or government. Moreover, audit reports involve complex financial and administrative details. Without adequate research staff or experts, PAC members may struggle to fully understand the financials and to interrogate respective departments. PACs in Meghalaya don’t meet regularly and that shows a certain laxity to hold the Government accountable. When PACs fail to act decisively on CAG findings, financial accountability weakens. Audit reports may expose irregularities, but without PAC scrutiny, the findings rarely translate into administrative reform or punishment for wrongdoing. In a robust and functioning democracy, the CAG exposes problems, but the PAC is the body that forces the government to answer for them. If the PAC becomes inactive, the entire system of legislative financial oversight becomes ineffective.
