Taking into account the deliberations held in the plenary session of the conference on Audit, accountability and good governance- The evolving role of public accounts committee, we hereby resolve

• To uphold rigorous examination standards to assess that public funds disbursed are legally available for the exact service or purpose to which they have been charged thereby safeguarding the public exchequer;

· to establish robust mechanism for continuous peer learning, exchange of best practices and sharing of procedural innovations between Public Accounts Committees of Parliament and State/UTs by creating a digital portal;

· to formulate an action plan for prescribing standardised timelines for submission of Action Taken Notes on audit paras as well as Public Accounts Committees’ recommendations in all States/UTs;

· to ensure development of a digital oversight system such as the Audit Para Monitoring System (APMS)in all State/UT PACs;

· enhance the institutional capacity of PAC Secretariats by conducting regular trainings/ orientations by specialised training institutes and equip members with analytical tools for examining complex technical and financial issues;

· to consider holding a minimum of three sittings each month and constituting Sub-Committees in State/UT Legislatures PACs to examine and clear pending audit observations;

· to strengthen collaboration with the O/o C&AG to leverage advanced forensic tools and identify high-risk areas of governance requiring immediate legislative oversight; and,

· to utilise digital solutions effectively while maintaining integrity and sanctity of the due process of the legislature.

Adopted by the Chairpersons and Members of the Public Accounts Committees of Parliament and State UT Legislatures on this 4th day of November, 2026, atThiruvananthapuram, Kerala.

***

AM