India's parliamentary system, characterized by its complexity and robustness, heavily relies on committees to ensure efficient governance and detailed scrutiny of legislative and executive functions. These committees are broadly classified into two categories: Standing Committees and Ad Hoc Committees. Each category has specific sub-categories, serving distinct functions

Standing Committees

Standing Committees are permanent committees constituted every year or periodically and are tasked with specific responsibilities. They work continuously, even when Parliament is not in session. Standing Committees can be further classified into the following sub-categories:

Financial Committees

These committees are essential for overseeing financial matters and ensuring accountability in public expenditure.

1.Public Accounts Committee: Examines the annual audit reports of the Comptroller and Auditor General of India (CAG), scrutinizing the expenditure of the government to ensure it is in accordance with the Parliament's decisions.

2.Estimates Committee: Examines the estimates included in the budget to suggest economies in public expenditure and alternative policies for achieving the desired goals.

3.Committee on Public Undertakings: Reviews the reports and accounts of public sector undertakings and assesses their efficiency.