The Public Accounts Committee of Indian Parliament scrutinizes the

1. A

   Report of the Comptroller and Auditor General

   The Public Accounts Committee examines the annual reports of the Comptroller and Auditor General of India after they are laid in Parliament. That CAG-report scrutiny is the PAC’s classic function and the official key.

2. B

   Consolidated Fund of India

   The Consolidated Fund of India is the constitutional pot of government receipts and expenditure (Article 266). PAC does not ‘scrutinise the Consolidated Fund’ as a substitute for examining the CAG’s audit of accounts charged on it.

3. C

   Public Account of India

   The Public Account of India holds provident funds, deposits and remittances outside the Consolidated Fund. Naming that account is not the PAC’s defined task in this item.

4. D

   Contingency Fund of India

   The Contingency Fund of India (Article 267) is an imprest for unforeseen expenditure. It is not what the PAC is said to scrutinise here.

Summary. Official key is (a) the CAG’s report. PAC is a parliamentary financial committee, chaired by an Opposition member by convention, that goes through audit paras after the CAG reports. Do not confuse the three constitutional funds with the document the committee actually reads. Honour the stored letter (a).