APPENDIX XV

 APPENDIX 15
(See Paragraph 108, 110 and 111)

Instructions for the Guidance of the Departments of the
Secretariat and the Departmental Officers in matters Pertaining to the Committee on Public Accounts

Submission of notes/statements of action Top priority should be given to requests for information received from the Public Accounts

Committee. The information required should invariably the furnished within a period of one month, unless the circumstances in a case are such as to warrant a longer period. In such cases, the Committee should be apprised if the constraining circumstances necessitating extension of the deadline. Each Department should designate an officer not lower in rank than a Deputy Secretary for ensuring prompt attention in this regard.

All written notes/statements of action taken on the recommendations of the Public Accounts Committee should be got vetted by Audit before these are forwarded to the Legislature Secretariat.*[However, notes on paragraphs in the Report of the Comptroller and Auditor General of India, furnished by the Departments of the Secretariat before the paragraphs are examined by the Public accounts Committee, need not be got vetted by Audit. Also, in respect of notes containing further information desired by the Committee while examining witnesses, 35 advance copies, not seen by Audit, clearly so marked, may be sent direct to the Legislature Secretariat, at the time 3 copies of the note are forwarded to /audit, for vetting. In such cases after vetting, a copy of the vetted note will be sent by Audit to the Legislature Secretariate.] The draft notes/statements were prepared. The draft should invariably be dated, and approved by an officer not lower in rank than a Joint Secretary to Government, who has ultimately to sign the final copies. Two spare copies of the draft should also be sent for use in the Audit Office. On receipt of the draft note/statement duly vetted by Audit, 15/40 final copies

*Vide Government Circular No. 61/73/PAC/Fin. dated 13th August, 1973.

of the notes/statement, each signed in ink by an officer not below the rank of a Joint Secretary, should be forwarded to the Accountant General, who will arrange to forward them to the Legislature Secretariat with his comments, if any, under advice to the Secretary to Government in the Administrative Department and the Finance Secretary to Government.

*Procedure for the regularisation of excesses over Voted Grants/Charges Appropriations, disclosed in the Appropriation Account As soon as the Appropriation Accounts of a year are finalised by Audit and sent to the press for first proof. Audit will inform the Administrative Departments concerned under intimation to the Finance Department, of cases of excesses over Voted Grants Charged Appropriations.

The Administrative Departments concerned will prepare and submit to Audit, WITHIN TWO MONTHS, notes explaining the reasons for or the circumstances leading to the excesses, after getting the notes scrutinised by the Finance Department. The notes should be accompanied by the relevant files based on which they were prepared.

Audit will return the notes, duly vetted, WITHIN A FORTNIGHT OF THEIR RECEIPT.

The notes will be submitted to the Committee immediately after presentation of the Appropriation Accounts to the Legislative Assembly or the 10th of April, whichever is later.

After the Committee has examined the notes and presented its report thereon, the Finance Department will take steps to present the demands for excess grants in the budget session of the Assembly, if possible, or in the next ensuing session.

Note.—The procedure prescribed above for submission of notes/statements of action to the Committee will apply to notes for the regularisation of excesses as well.

*Vide Government Circular No. 62/70/Fin. dated 1st June, 1970.

Tendering evidence

The Secretary to Government in the Administrative Department will represent Government and tender evidence before the Public Accounts Committee, as he will be in a better position to take a more

objective and detached view of the transactions than the Head of the Department. He alone will normally answer the questions put by the members of the Public Accounts Committee, assisted by the Head of the Departments as regards details. In the case of autonomous bodies and Government companies, the Secretaries to Government can be assisted by the Chairman of the autonomous body or the executive Head of the Government Company concerned. The number of departmental witnesses appearing before the Public Accounts Committee should be restricted to the minimum.

The Public Accounts Committee examines the Secretary to Government in order to ascertain the full facts of the case covered by an Audit Para. The officer who is called upon to appear as a witness before the Committee should have studied thoroughly all the papers and files on the subject, including the original records relating to the case in the subordinate officers, as well as the file in which the draft

para forwarded by the Accountant General was examined. (If necessary, the officer could also inspect the site of the project/scheme under examination, if this is practicable within the limited time at his disposal.) The officer should have these records with him at the time the Committee examines the Audit Para. A comprehensive note, covering all aspects of the case and indicating clearly the action taken the chronological order, should also be prepared fir ready reference while giving evidence before the Committee. It should also be seen whether a similar irregularity had found place in any of the earlier Audit Reports, and, if so, what action was taken by government at that time, based on the Committee’s recommendations. The Committee expects the replies by witnesses to be precise and to the point. Every statement that is made by a witness should be capable of being proved with reference to the records. If information on any point raised by the Committee is not readily available, the fact should be admitted, and more time sought for furnishing the same. Vague and generalised replies and the expression of opinions and presumptions are not proper, and should be avoided.

Rules of conduct and etiquette for the guidance of witnesses The witnesses should note the following points while appearing before the Public Accounts

Committee:—

1. The witness should show due respect to the Chairman and other members of the Committee by

bowing while taking his seat.

2. The witness should take the seat earmarked for him opposite the seat of the Chairman.

3. The witness should take the oath or make affirmation if so asked by the Chairman. The witness will take the oath or make affirmation standing in his seat, and bow to the Chair just before and after the act.

4. The witness should answer specific questions put to him either by the Chairman or by a member of the Committee or by any other persons authorised by the Chairman. He may, however, place before

the Committee, if asked to do so, any point not so covered, which, in his opinion, is essential to be brought to the notice of the Committee.

5. All submissions to the Chair and the Committee should be couched in courteous and polite language.

6. When the witness has furnished giving evidence and is asked to withdraw, he should, while leaving, bow to the Chair. 

7. The witness should not smoke or chew when he is seated before the Committee. 

8. Subject to the provisions of the “Rules of Procedure and Conduct of Business in the Kerala Legislative Assembly”, the following shall constitute breach of privilege and contempt of the

Committee:—

(a) Refusal to answer questions.

(b) Prevarication or willfully giving false evidence or suppressing the truth or misleading the Committee.

(c) Destroying or damaging a material document pertaining to the enquiry.

(d) Trifling with the Committee, giving insulting answers.

The expression ‘refusal to answer question’ is a technical term, used in connection with privileges of the Legislature and it has a special connotation in that context. It refers to cases where a witness willfully refuses to answer a question, with a view to obstructing the proceedings of the Committee.

Normally, in the case of official witnesses, this term is interpreted in the light of the established parliamentary convention. Ordinarily, there should be no occasion for an official witness to question the relevance of nay information asked for from him. If, however, the information sought relates to the contents of a document, the production of which has already been objected to on grounds of relevance and security, the witness is advised to follow the following instructions:—

(i) Normally, it is not the practice for the officers appearing before the Committee to refuse point-blank, as it were to answer a question put by the Chairman or a member of the Committee. Such situations should be dealt with tactfully, and, if the Secretary or the Head of the Department finds it difficult to give the necessary information, he is advised to have a talk with the Chairman and take time to answer the question. Similarly, if any difficulty is felt in making available files or other documents, they may refer the matter to their Ministers, who can have a talk with the Chairman and hand over the files/documents, requesting him to use his own judgment. Therefore, whenever a Secretary finds it difficult to answer a question, whether in the interest of the State or considering the Minister’s possible reaction, or for any other reason, it is always desirable to seek time to answer the question, and, in the meantime, acquaint the Chairman with the position. However, if a solution cannot be found through such personal contact, the Minister could also be brought into the picture, and the matter settled.

(ii) Where an official witness wishes to withhold any information on grounds of relevancy or security, the proper course would be to give a polite interim reply, seeking time to look into the matter. The difficulty could then be explained to the Chairman. The officer should be very careful about the way he answers, as even a slip of the tongue could, at times, created a tense atmosphere. If the answer is couched in courteous language and the witness requests more time, he could always count on the Committee’s indulgence.

Action to be taken on the Reports of the Public Accounts Committee

The Reports of the Public Accounts Committee, presented to the Legislature, contain various recommendations and observations, on which the departments have to take proper action. There should not be any delay in taking action on such recommendations and observations and issuing suitable orders. As soon as copies of a report are circulated, the Secretary to Government and the Head  of the Department should personally examine whether any of the rules has to be amended or whether a change in procedure is called for to implement the recommendations of the committee. Expeditious

action should be taken in all such cases, and the Secretary to Government should specially look into this while passing orders on files in which the recommendations and observations of the Committee are examined. The departments should furnish to the committee as early as possible, and, in any case, within two months, a statement, in the prescribed form (vide Annexures A and B), showing the action taken or proposed to be taken on the recommendations, after getting statements vetted by Audit.

Departments which are to take action on the recommendations The names of the departments which are to take action on the recommendations will be specified in the Appendix to the Committee’s Report, against each recommendation.

Recommendations of a purely administrative character, relating to a particular department, should ne dealt with by the department concerned.

Recommendations having financial/implications, but concerning only a particular department, should also be dealt with by the department concerned, in consultation with the Finance Department.

Recommendations of a general nature, concerning nor only the department reported upon, but also a number of other department or all other departments, will be dealt with as follows:—

(a) In the case of recommendation marked for action by all the departments, the Finance Department will specify which department is to take action and also act as the co-ordinating agency.

(b) Recommendations marked for action by a particular department, which, in the department’s view, are of a general nature and cannot, therefore, be adequately dealt with by the department alone,

should be brought to the notice of the Finance Department for appropriate action. The replies in respect of such general items will be sent either by the Finance Department or by the department

concerned, as mutually agreed upon. 

Appointment by Government of Committees to consider matters already under examination by a Committee of the Legislature

The following convention should be observed in this regard:—

(i) If any department proposes to set up a committee to investigate or enquire into any matter, it should first ascertain from the Legislature Secretariat, whether any Committee of the Legislature is already engaged in examining the same matter. 

(ii) If a Committee of the Legislature or a Sub-committee thereof is already so engaged, no other committee should be set up, unless the appointment of such a Committee is clearly unavoidable in the Public interest.

(iii) Where appointment of such a Committee is considered necessary, no member of the Legislative Assembly shall be appointed a member of such a Committee, except after previous consultation with the Legislature Committee already engaged in examining the matter, such consultation being made through the Legislature Secretariat.

(iv) The report of any committee so set up should not be published without prior consultation with said Legislature Committee. If any difference of opinion arises in this regard between the Department and the Legislature Committee, the guidance of the Speaker should be sought.

The above procedure does not, however, apply to purely Departmental Committees, comprised entirely of officials, which may be set up to examine specific questions and whose reports are not intended to be published.

General

The Administrative Department should work in close co-operation with the Finance Department in all matters concerning the Public Accounts Committee, e.g., while furnishing information to the Committee or while answering its questionnaire. The Finance Department shall be kept informed, from the very beginning, of any problem that may arise, and shall also be consulted before views in

matters having financial implications are communicated to the Committee. The close association with the Finance Department shall be continued during the subsequent stages, when the Committee’s report in considered and decisions are taken by the department on such matters.