THE Public Accounts Committee is mandatory for democratic governments for maintenance of accountability in national and international financing, both development and non-development.

In most countries, the word account in PAC is considered audit of accounts, rather audit of performance.

Performance audit evaluation has been directed by the National Assembly to Planning Commission for more than 10 times during the last government which had further sent it to line ministries and their development projects, only, but with no response till retirement of this scribe in February 2016.

Performance evaluation audit is in function in Bangladesh which has the origin of its national administration and management in Pakistan. Performance audit section of their auditor general`s office has been developing reports of all development and non-development expenditure and submitting it to the PAC which is picl(ing projects for examination accordingto theirneeds.

Performance audit section does exist in the auditor general`s office of Pakistan as well, but not functioning like many offices which are drawing salaries but doing no work. An executive order from the prime minister office may have been a significant achievement instead of binocular focusing on the chairmanship of PAC.

Dr Fazal Hakim Mian Ex-Deputy Chief, Health Section Planning Commission Islamabad