Public Accounts Committee is constituted by the

The Public Accounts Committee (PAC) is a prestigious standing committee of the Indian Parliament [t2]. It is constituted annually by the Parliament to examine the accounts showing the appropriation of sums granted for the expenditure of the Government of India, the annual Finance Accounts, and other accounts laid before the House [t1]. The committee consists of 22 members, with 15 elected from the Lok Sabha and 7 from the Rajya Sabha through the principle of proportional representation [t3]. While the Speaker of the Lok Sabha appoints the Chairperson, the committee itself is a parliamentary body derived from the authority of the Constitution and parliamentary rules [t7]. It serves as a critical oversight mechanism, assisted by the Comptroller and Auditor General (C&AG), to ensure financial accountability of the executive to the legislature [t1][t4].

Sources

1. [1] https://cag.gov.in/uploads/media/Annexure-III-064df3ad3602ce4-73211855.pdf
2. [2] https://egyankosh.ac.in/bitstream/123456789/82442/1/Unit-14.pdf
3. [3] https://en.wikipedia.org/wiki/List_of_committees_of_the_Parliament_of_India
4. [4] https://documents1.worldbank.org/curated/en/300811468176047128/pdf/wps3613.pdf