Parliamentary Committees are the principal instruments of legislative control over the executive and delegated legislation. Two important functions are:

1. Scrutiny of Delegated Legislation — the Committee on Subordinate Legislation (one in each House) examines whether rules, regulations and bye-laws framed by the executive are within the powers conferred by the parent Act, consistent with it, and not retrospective in operation. It may recommend amendments or annulment.
2. Scrutiny of Public Expenditure & Accounts — the Public Accounts Committee (PAC), Estimates Committee, and Committee on Public Undertakings (COPU) examine the executive’s financial administration, audit reports of the CAG, and the working of public corporations — ensuring accountability.