Which one of the following Committees is described as the twin sister of the Estimates Committee?

Both Public Accounts Committee and Estimates Committee help in strengthening financial control of Parliament over executive. Estimates Committee has a role in budget planning i.e. it has a role before approval of expenditure from Parliament. Whereas Public Accounts Committee play its role when actual expenditure has been done i.e., auditing the expenditure. That is why Public Accounts Committee and Estimates Committee are termed as twin sisters.