ABSTRACT

The aim of this chapter is to analyse responses by ministries and government Departments to reports by the Public Accounts Committee of India (PACI). Adopting legitimacy theory as the theoretical lens, the research method includes a textual analysis of 50 PACI reports. The study finds that while PACI has been successful in scrutinizing government accounts and making recommendations, suggestions and comments that promote good governance, it has had limited success in promoting the integrity of data, the assigning of responsibilities to individuals, and general operational efficiency. Hence future regulation is suggested to attribute direct monitoring power to PACI.