लोक लेखा समितीबाबत खालील विधाने विचारात घ्या.
(a) सदरहू समितीची निर्मिती भारतात पहिल्यांदा 1919 च्या कायद्यातील तरतूदीनुसार 1921 मध्ये करण्यांत आली होती.
(b) या समितीचे वर्णन काही वेळा अंदाज समितीची 'जुळी-बहीण' असे केले जाते.
(c) या समितीला नियंत्रक व महालेखा परीक्षक यांच्याकडून सहाय्य होते जे या समितीच्या सभेत सहभागी होत नाहीत.
(d) 1962 पासूनच्या प्रथेनुसार विरोधी पक्षाच्या सदस्याची नेमणूक या समितीचे अध्यक्ष म्हणून करण्यात येते.

पर्यायी उत्तरे :

The correct answer is Option C (Statements (a), (b) are correct, (c), (d) are false).

Key Points:
• Statement (a) is correct: The Public Accounts Committee (PAC) was first set up in 1921 under the provisions of the Government of India Act, 1919.
• Statement (b) is correct: The PAC is frequently referred to as the 'twin sister' of the Estimates Committee because both work symbiotically to ensure financial accountability.
• Statement (c) is incorrect: The CAG acts as a "friend, philosopher, and guide" to the PAC and actively attends and participates in its meetings to explain audit findings.
• Statement (d) is incorrect: The parliamentary convention of appointing an Opposition member as the PAC Chairman began in 1967 (under Minoo Masani), not 1962.
• Therefore, statements (a) and (b) are correct, while (c) and (d) are false (Option 3).
• Key Takeaway: PAC was formed in 1921; it is the twin sister of the Estimates Committee; the CAG actively attends meetings; Opposition chairs it since 1967.