Railway Accounts Department Examinations

Showing posts with label PAC. Show all posts
Showing posts with label PAC. Show all posts

Monday, December 4, 2023

PAC - Proprietary Article Certificate in Stores Accounts


PAC - Proprietary Article Certificate   ( Stores)

  • Proprietary (Adjective) -   Of a product, marketed under and protected by a registered trade name.   

  • PAC stands for Proprietary Article Certificate  

  • The PAC form

  1. Description of Article:  

  2. Quantity:  

  3. Approximate cost, if known: 

  4. Maker’s name and address: 

  5. Name of Local Agents:  

  6. I approve the above purchase and I certify that: - 

  1. No other make / brand will be suitable. 

  2. This is the only firm who is manufacturing / stocking this item. 

  3. A similar article is not manufactured or sold by any other firm, which could be used in lieu.  

Note: Delete (a) or (c) whichever is not necessary


        Date:                                                                                 Desg. of Officer:  


  • Brand PAC or Qualified PAC  - (a) is certified and deleting ( c )  

  • Clear PAC  - (c ) is certified and deleting (a)   

                          Powers of Signing PAC: By User Department 






Above Rs.25 Lakhs

Up to Rs. 25 Lakhs

Up to Rs. 15 Lakhs

Up to Rs.2 Lakhs

Up to Rs.75000

Sunday, April 15, 2018

PAC - Public Accounts Committee

Public Accounts Committee - PAC

v  Shortly or popularly called as PAC.

v  It is one of the Standing Parliamentary committees in India. Hence it is under the control of Speaker of Lok Sabha.

v  The term of office of PAC members is one year only.

v  Total Members should not be more than 22.  (15 Members were from Lok Sabha and 7 Members were from Rajya Sabha)

v  None of the above members shall be a Minister of Government.  If a Member after his election to the PAC is appointed a Minister, he ceases to be a member of the Committee. 

v  The Chairman of PAC is appointed by the Speaker amongst its members of Lok Sabha. Since 1967, the Chairman of the PAC has been a member of Opposition.  This practice has been continued since then, though it is not mandatory.

v  Functions of PAC

  1. Examination of the Appropriation Accounts relating to Railways, Defense Services, P & T Dept and other civil ministries of Central Government.

  1. Examination of Reports of CAG on the above Appropriation Accounts.

  1. Examination of CAG Report on Revenue Receipts of Government of India.

  1. That the money shown in the Appropriation accounts as having been disbursed were legally available for and, applicable to the service or purpose to which they have been applied or charged.

  1. That the expenditure conforms to the authority which governs it.

  1. That every re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority.

v  Normally all the recommendations of the PAC are implemented by the Government.

Working of the PAC:

v  The representatives of the Ministries like Railways, Defense etc appear before the PAC when examining the Accounts and Audit (CAG) reports relating to their ministries.

v   The committee proceeds by way of INTERROGATION of witnesses.  The CAG is the "friend, philosopher and guide of the PAC" while attends the sittings of the Committee and assists it in its deliberations.

v  The Committee may appoint one or more Sub-Committees/groups to examine any particular matter.

Govt's Action on PAC recommendations:

v  Stages  are  1. Action taken Notes  2.  Action taken Report  3. Action taken Statement.

v  1. Action taken Notes:  Govt take action on the recommendations of the PAC and submit ACTION TAKEN NOTES to the Committee.

v  2.Action taken Report:  The PAC then present ACTION TAKEN REPORT after considering the views of Government.

v  3. Action taken statement:  The Government further submit an "Action Taken Statement on the action taken by the Government on the Action Taken Report of the committee.  Action taken Statement is generally laid before the House without any further examination by the PAC. 

v  Normally, almost all the recommendations of the Committee are implemented by the Government.