The PAC is one of the statutory organs of the National Assembly of Pakistan. According to the Article 171 of the Constitution of Islamic Republic of Pakistan, the Report of the Auditor General (AG) relating to the accounts of the Federation shall be submitted to the President, who shall cause them to be laid before the Majlis-e-Shoora (Parliament). The AG Report so laid in the National Assembly (N.A) shall be referred to the Public Accounts Committee [N.A Rule 177 (2)].
The committee may examine the expenditures, administration, delegated legislation, public petitions and policies of the Ministry concerned and its associated public bodies and may forward its report of findings and recommendations to the Ministry and the Ministry shall submits its reply to the Committee [N.A Rule 201 (4)]