general knowledge refresher magazine subscription Regularisation of Expenditure by satisfying itself that o The amount shown in the accounts as having been disbursed was legally available for, and applicable to, the service or purpose to which have been applied or charged. o Expenditure conforms to the authority which governs it. o Every re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority. Others o Consider the report of the C&AG in cases where the President may have required him to conduct an audit of any receipts. o Discuss points of financial discipline and principle, without getting concerned with questions of policy in the broad sense. Importance of PAC Maintain high standards of public morality in financial matters by keeping a check on indiscretion in the implementation of policies and programmes approved by Parliament and also make recommendations to streamline the administration for efficient, speedy and economical implementation of policy. Ensure expenditure is incurred in a prudent manner by holding Executive accountable for its use of public money and also keeps a vigil on the spending and performance of the government, to bring to light inefficiencies, wasteful expenditure. PAC reports provide valuable information and feedback to the various stakeholders including the policy makers. Citizens can use this report to question their representatives and hold the public servants to account. Way forward for strengthening the functioning of PAC Following recommendations were made at the All India Conference of the Chairpersons of the PAC of Parliament and State/ UTs Legislatures general knowledge refresher:
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