The Public Accounts Committee examines how the Government spends public money. It examines the amount granted by the Parliament and the amount actually spent. A Speaker in the past, has passed a direction which specifies clearly that a Minister cannot be summoned by the Financial Committees. This has been incorporated in a document titled "Directions by the Speaker" available here. The actual text of the direction reads - "99. (1) The Committee on Estimates or the Committee on Public Accounts or the Committee on Public Undertakings may call officials to give evidence in connection with the examination of the estimates and accounts, respectively, relating to a particular Ministry or Undertaking. But a Minister shall not be called before the Committee either to give evidence or for consultation in connection with the examination of estimates or accounts by the Committee." -Co-authored by Chakshu
Apropos Madhukar’s post on available information on the functioning of state legislatures, data on the number of days State Assemblies shows a mixed trend over the 2000 to 2010 period. However, most states uniformly under perform when it comes to number of days of sitting. (Spreadsheet with relevant data here) As with Parliament, state assemblies are convened at the will of the executive. In comparison to the Lok Sabha, the state assemblies perform miserably. In any given year, most state assemblies do not sit for even half the number of the days clocked by the Lok Sabha.