A significant portion of Parliament's work is conducted through committees. Given the size of the Parliament and the complexity of its tasks, it is impossible to scrutinize every matter in detail on the floor of the House. Committees are small groups of MPs appointed to examine specific issues.
Parliamentary Committees are often called "miniature legislatures". They provide the technical expertise and in-depth scrutiny that the full House cannot.
Parliamentary committees can be broadly classified into two categories:
The most important standing committees are the Departmentally Related Standing Committees (DRSCs), first set up in 1993. There are 24 DRSCs, each covering a specific ministry or group of ministries (e.g., DRSC on Home Affairs, DRSC on Defence).
Their key roles include:
These are the three most powerful standing committees, crucial for ensuring the financial accountability of the executive.
| Finance Committee | Composition | Key Function | 
|---|---|---|
| Public Accounts Committee (PAC) | 22 members (15 Lok Sabha + 7 Rajya Sabha). A minister cannot be a member. The Chairman is by convention from the Opposition. | To examine the audit reports of the Comptroller and Auditor General (CAG). It acts as a "watchdog" *after* the money has been spent, checking for irregularities and corruption. | 
| Estimates Committee | 30 members (All from Lok Sabha). A minister cannot be a member. | To examine the budget *estimates* and suggest "economies" (ways to spend more efficiently). It is a "continuous economy committee." | 
| Committee on Public Undertakings (CoPU) | 22 members (15 Lok Sabha + 7 Rajya Sabha). A minister cannot be a member. | To examine the reports and accounts of Public Sector Undertakings (PSUs) and the audit reports from CAG related to them. |