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

In the aftermath of the 2G scam, there has been a great deal of discussion on how Parliamentary Committees can be used for scrutinising the functioning of the government.  Committee Reports are generally put in the public domain, but how transparent are the internal workings of the Committees themselves? As one measure of transparency, minutes of Parliamentary Committee meetings are included in Committee reports. The meetings themselves, however, are held behind closed doors. A number of other democracies allow in-person public viewing of some (if not all) Committee meetings.  Several of these offer live webcasts of meetings as well. See options in Canada, New Zealand, Scotland, and the United Kingdom.