(1) Public Accounts Committee(PAC) is one of the standing parliamentary committees, which was first established in 1921 under the Government of India Act 1919 provisions. This committee examines the manners and results of spending the public funds. Public Accounts Committee has 22 members of which 15 are from Lok Sabha while 7 from Rajya Sabha. The members are “elected” by members of Parliament amongst themselves via a system of proportional representation by means of single transferable vote; so that all parties get due representation in it. Members are elected for a period of one year. A minister cannot be a member of PAC. Chairman of PAC is appointed by Speaker from its members. The chairman used to be of ruling party till mid 1960s,however, now the chairman of PAC is from opposition by convention.