The functions of the Committee on Estimates, as incorporated inthe Constitution of India, shall be to report what economies, improvements in organisation, efficiency or administrative reformmay be effected, suggest alternative policies in order to bringabout efficiency and economy in administration and examinewhether the money is well laid out within the limits of the policyimplied in the estimates. The reports of the CAG are taken intoconsideration by the Public Accounts Committees (PACs) andCommittees on Public Undertakings (COPUs), which are specialcommittees in the Parliament of India and the state legislatures.