The "twin sister" of the Estimates Committee is the Public Accounts Committee. The Public Accounts Committee is an important parliamentary committee that examines the audit reports prepared by the Comptroller and Auditor General of India (CAG). It focuses on the financial management and economy of government departments and evaluates the effectiveness of government spending. Similarly, the Estimates Committee also plays a crucial role in the parliamentary system by examining the budget estimates and spending proposals of various government ministries. It ensures that government funds are allocated and utilized efficiently. Therefore, the Public Accounts Committee and the Estimates Committee are referred to as "twin sisters" because they both play a vital role in financial oversight and scrutiny of the government`s financial operations.