Public Accounts Committees (PACs) of Parliament and State and Union Territory Legislatures have adopted the Keralam Resolution, outlining measures to strengthen financial accountability, improve audit monitoring and expand the use of digital systems in legislative oversight.
The resolution was adopted on November 4, 2026, at the conclusion of a two-day conference of PAC chairpersons and members held in Thiruvananthapuram. Lok Sabha Speaker Om Birla attended the conference and called for greater technological integration in the functioning of legislative committees.
Editorial Insight
Key Highlights
Important points readers should notice.
Issue/Event: Adoption of the Keralam Resolution to strengthen audit accountability and legislative oversight.
Location: India.
Authority/Organisation: Public Accounts Committees of Parliament and State/UT Legislatures, with the Lok Sabha Secretariat.
Action Taken: A resolution was adopted proposing digital audit monitoring, standardised follow-up timelines and stronger committee capacity.
- Impact: The proposals aim to improve scrutiny of public expenditure, transparency and accountability in government functioning.
One of the key proposals is the creation of a digital portal to support continuous exchange of best practices, procedural innovations and experiences among Public Accounts Committees. The resolution also calls for developing digital oversight systems, such as an Audit Para Monitoring System (APMS), across State and Union Territory legislatures.
These systems are intended to help committees track audit observations, monitor government responses and improve follow-up on recommendations. The resolution also proposes standardised timelines for submitting Action Taken Notes on audit observations and PAC recommendations.
The conference focused on the theme, Audit, Accountability and Good Governance – The Evolving Role of the Public Accounts Committee. Discussions highlighted the importance of ensuring that public funds are spent for their approved purposes and that government expenditure delivers the outcomes for which it was sanctioned.
Editorial Analysis
Why This Matters
Public money is allocated to government schemes, infrastructure projects, welfare programmes and public services. Legislative oversight helps determine whether this money has been spent legally, responsibly and for its intended purpose. Public Accounts Committees examine government expenditure and consider audit findings, including reports submitted by the CAG. However, unresolved audit observations can weaken the effectiveness of financial accountability. The proposed digital monitoring systems could make it easier for committees to follow the status of audit findings and government responses. Standard timelines and stronger institutional capacity could also help reduce delays. For citizens, stronger oversight matters because better scrutiny of public expenditure can help identify financial irregularities, improve government performance and encourage more responsible use of public resources.
During the conference, Om Birla expressed concern over audit observations remaining unresolved for 10, 15 or even 20 years. He called for a systematic and time-bound action plan involving Union and State Governments to improve monitoring, review and follow-up mechanisms.
The resolution also recommends strengthening PAC secretariats through regular training and specialised orientation programmes. Members should be equipped with analytical tools to examine complex technical and financial matters.
Another proposal encourages State and Union Territory PACs to consider holding at least three meetings every month and establishing sub-committees to examine pending audit observations. It also calls for stronger coordination with the Comptroller and Auditor General of India (CAG), including the use of advanced forensic tools to identify high-risk areas requiring legislative scrutiny.
The resolution further emphasises the need to maintain legislative due process while adopting digital solutions. It does not itself establish a nationwide platform or set a confirmed implementation deadline. The proposals will require follow-up by the respective legislatures and institutions.
The development places renewed focus on the role of legislative committees in examining public expenditure, identifying weaknesses in financial administration and ensuring that government departments respond to audit findings.
