X

 CHAPTER X 

REVIEW OF THE BUDGET—II 

Committee on Public Accounts 

108. Reference has been made in paragraphs 6 and 98 to the Committee on Public Accounts which is one of the Legislature Committees. The general rules regulating the working of Legislature Committees are contained in Chapter XXIV of the “Rules of Procedure and Conduct of Business in the Kerala Legislative Assembly” (Rules 179 to 210). The duties and functions of the Committee on Public Accounts and the provisions relating to its constitution, as laid down in Rules 231 and 232 ibid, and the Rules of procedure of the Committee, framed under Rule 206 ibid, are reproduced in the following sub-paragraphs. 

The primary function of the Committee on Public Accounts is to scrutinise the Reports of the Comptroller and Auditor General of India, the Appropriation Accounts, and the Finance Accounts, copies of which are circulated to its members, after these have been submitted to the Governor and placed before the Legislature. 
The result of such scrutiny is communicated to the Legislature in the form of reports, which contain, inter alia, the recommendations and observations of the Committee, for implementation by the Departments concerned.

 Prompt action should be taken by the Departments on these recommendations, and a statement in the prescribed form, showing the action taken or proposed to be taken, should be furnished to the Committee within two months, after getting the statement vested by Audit. Instructions issued by Government from time to time for the guidance of the Departments of the Secretariat and the Departmental Officers in matters concerning the Committee on Public Accounts are given appendix 15. 

 

🆀Primary function of the Public Accounts Committee is to Scrutinize...............of the Comptroller and Auditor General

 (A)Audit Reports

(B)Monthly Finance Accounts 

(C) Revenue Accounts 

(D) Capital Expenditure

Correct Answer:-Option: (A)

🆀The Appropriation Accounts and Finance Accounts of the Kerala State is scrutinized by Legislative Committee of: 

(A) The Public Accounts Committee 

(B) Public Undertakings Committee 

(C) Public Grievance Committee 

(D) Estimates Committee

Correct Answer:-Option:(A)

🆀The primary function of the Committee on Public Accounts is to scrutinise: 

(A) Audit Report

(B) Budget Estimates 

(C) Bills

(D) Inspection Report 

Correct Answer:-Option:(A)

🆀The Appropriation Accounts and Finance Accounts of the Kerala State is scrutinized by Legislative Committee of: 

(A) The Public Accounts Committee 

(B) Public Undertakings Committee 

(C) Public Grievance Committee 

(D) Estimates Committee

Correct Answer:-Option:(A)

🆀Which Legislative Committee is authorised to examine the reports and accounts of Govt. Companies and State Corporations ? 

(A) Legislature Committee 

(B) Estimates Committee 

(C) Public Accounts Committee 

(D) Public Undertakings Committee 

Correct Answer:-Option:(C) 

🆀The primary function of the Committee on Public Accounts is to scrutinise: 

(A) Audit Report

(B) Budget Estimates 

(C) Bills

(D) Inspection Report 

Correct Answer:-Option:(A)

🆀Which Legislative Committee is authorised to examine the reports and accounts of Govt. Companies and State Corporations ? 

(A) Legislature Committee 

(B) Estimates Committee 

(C) Public Accounts Committee 

(D) Public Undertakings Committee 

Correct Answer:-Option:(C) 

231. FUNCTIONS OF COMMITTEE ON PUBLIC ACCOUNTS 

(1) There shall be a Committee on Public Accounts for the examination of accounts showing the appropriation of sums granted by the Assembly for the expenditure of the Government of Kerala the annual finance accounts of the Government of Kerala, and such other accounts laid before the Assembly as the Committee may think fit. 

  (2) In scrutinising the Appropriation Accounts of the Government of Kerala and the Report of the Comptroller and auditor General thereon, it shall be the duty of the Committee to satisfy itself: 

  (a) that the moneys shown in the accounts as having been disbursed were legally available for and applicable to, the service or purpose to which they have been applied or charged; 

  (b) that the expenditure conforms to the authority which governs it; and 

  (c) that every reappropriation has been made in accordance with provisions made in this behalf under rules framed by competent authority. 

  (3) It shall also be the duty of the Committee— 

  (a) to examine the statements of accounts showing the income and expenditure of State Corporations, trading and manufacturing schemes, concerns and projects together with the balance sheets and statements of profits and loss accounts which the Governor may have required to be prepared or are prepared under the provisions of the statutory rules regulating the financing of a particular corporations, trading or manufacturing scheme or concern or project, and the Report of the Comptroller and Auditor General thereon; 

  (b) to examine the statements of accounts showing the income and expenditure of autonomous and semi-autonomous bodies, the audit of which may be conducted by the Comptroller and Auditor General either under the directions of the Governor or by a statue of the Legislature; and 

  (c) to consider the Report of the Comptroller and Auditor General in cases where the Governor may have required him to conduct an Audit of any receipts or to examine the accounts of stores and stocks. 

(4) If any money has been spent on any service during a financial year in excess of the amount granted by the Assembly for the purpose, the committee shall examine with reference to the facts of each case the circumstances leading to such an excess and make such recommendations as it may deem fit: 

Provided that the committee shall not exercise its functions in relation to such public undertakings specified in the Fourth Schedule and such other public undertakings as may be notified by the Government as such, from time to time. 

232. CONSTITUTION OF COMMITTEE 

The Committee shall consist of eleven members, who shall be elected by the Assembly, as soon as may be after the commencement of the financial year, for a period of two years from among its members according to the principle of proportional representation by means if the single transferable vote: 

Provided that a Minister shall not be elected a member of the Committee and that if a member, after his election to the Committee, is appointed a Minister, he shall cease to be a member of the Committee from the date of such appointment. 

 

 🆀Public Accounts Committee consists of ...........members. 

(A) 9 

(B)11

(D)5

(C) 10 

Correct Answer:-Option:(B)

 🆀The term of members of Public Accounts Committee is for :

(A)3 years 

(B) 1 year 

(C) 2 years 

(D) 4 years

Correct Answer:-Option:(C)

RULES OF PROCEDURE (INTERNAL WORKING) 

The following rules are supplemental to the provisions contained in Rules 179 to 210, 231 and 232 of the Rules of Procedure and Conduct of Business in the Kerala Legislative Assembly, which relate to the composition, functions and conduct of business by the Committee on Public Accounts: 

1. After the Report of the Comptroller and Auditor General of India relating to the Appropriation Accounts of the Government of Kerala and the Audit Report thereon has been laid before the Assembly as laid down in Article 151 (2) of the Constitution, a copy thereof shall be circulated to the Members of the Committee. 

Note:—The Speaker has authorised the Public Accounts Committee to examine the Appropriation Accounts and the reports thereon before they are laid before the Assembly [Letter No. D. Dis. 109/51/LA., dated 26th March 1951 from the Secretary, Legislative Assembly to the Finance Secretary to Government, vide Fin. (d) 2-3612/51]. (The Committee should not, however, submit any report to the House before the Accounts are laid on the Table of the House). 

2. Similarly, copies of the Finance Accounts of the Government of Kerala and the Audit Report thereon shall be circulated to the Members of the Public Accounts Committee after these have been laid on the Table of the House. 

3 The Committee shall determine from time to time the Accounts and Audit Report to be examined by it. 

4 The programme shall be drawn up by the Secretary and approved by he Chairman and copies thereof will be circulated to the departments of the Government, etc., to enable them to keep themselves in readiness. 

5. After going through the Accounts and Reports referred to in Rules 1 and 2 above, points, if any, on which further information is required shall be got ready. These points shall be sent to the Secretary ten days in advance of the date of the meeting; where the committee meets at a short notice, the period of ten days referred to above may be reduced under orders of the Chairman. 

6. The members may similarly send their suggestions, if any, for the consideration of the Committee two days in advance of the date of the meeting. 

7. Usually thirty copies of each of the notes, memoranda, etc., shall be furnished by the departments of the Government either the pursuance of action taken on the recommendations of the Committee or in reference to the point or points on which the information may be called for by the Committee or a Member thereof. On receipt, copies shall be circulated to the Members and 3 copies of each paper, memorandum, document, etc., shall be forwarded to the Accountant General. 

8.  Memoranda, notes or other documents placed before the Committee shall at the discretion of the Committee form appendices to Reports unless Government or the Audit Department is particularly marking them as SECRET. 

9. The Secretary shall not the points on which further information is required by the Committee as a result of examination of the departmental witnesses and take such action as may be necessary under the direction of the Chairman. 

10. The notes and other details furnished by the Departments as a result of the examination of the departmental witnesses may be submitted to the Committee after verification by the Audit Department. 

11. A brief record of the proceedings of each meeting of the Committee shall be kept by the Secretary. 

12. Relevant portions from the speeches of the Members in the Committee may be forwarded to them for correction and return within 48 hours. The official tendering evidence before the Committee may also enjoy the same privilege. 

13. The Chairman of the Committee shall be competent to order that any portion of the proceedings or evidence tendered nee not be published when he is convinced that it shall not be in the public interest to disclose the same. 

14. The Committee shall have power to require the attendance of person or the production of papers or records, if such a course is considered necessary for the discharge of its duties. 

15. The Committee may recallany witness to give further evidence on any point which are under the consideration of the Committee. 

16. If, any case, anyof the witnesses or officers of Government called upon to appear before the Committee to tender evidence is not in a position to do so for any bono fide reason, the fact shall be intimated to the Chairman sufficiently early. 

17. The Secretary shall maintain a record of attendance of the Members present for the Meetings. 

18. When the examination of any portion of the Accounts by the Committee is over, it shall frame its recommendations. 

19.  Each draft report or part thereof shall be considered as a meeting of the Committee and will embody the decisions of the majority of the Members present and voting. 

20. There shall be no minutes of dissent to the Report of the committee. 

21..  As soon as each report has been completed, it shall be printed. A typed script or a printed copy of the Report, if available, shall be presented to the Assembly and printed copies supplied to the Members at a later date. 

22.  Under the directions of the Chairman, the Secretary may arrange for the issue of Press Releases etc., for the General information of the public regarding the activities of the Committee.

23.  The Secretary shall keep an account of the expenses incurred on the meetings of the Committee. 

24.  The Public Accounts Committee Branch of the Legislature Secretariate shall bring up-to¬date the “Statement showing action taken or proposed to be taken on the recommendations of the Public Accounts Committee” on the basis of replies given by the departments, and circulate it to the Members the Committee a week before the date of Commencement of meetings of the Committee for the examination of all or either of the Accounts and Report referred to in Rule 1 above. This statement shall also be accompanied by copies of the memoranda, notes or other literatures forwarded by the departments stating the action taken by them on the particular item/items with which they are concerned. 

*[25. *** * *] 

26.  The Finance Secretary to Government, the Secretary to Government in charge of the department under scrutiny by the Committee and the Accountant General or an officer deputed by him shall be present for all the meetings of the Committee. 

27. Any additional points of procedure which are formulated from time to time shall be incorporated in these rules. 

*Deleted. The work of preparing an epitome of the recommendations of the Public Accounts Committee has since been entrusted to the Accountant General. 

🆀 The action taken/proposed to be taken on the reports of the Public Accounts Committee, should be furnished to the Committee in the prescribed form, by the concerned Depts. within .............of its receipt. 

(A) 3 months 

(B)2 months 

(C) 6 months 

(D) 45 days

Correct Answer:-Option:(B)

TEXT BOOK INDEX -CHAPTER VIII		Paras
Appropriation Accounts—
	to be scrutinised by Public Accounts Committee	108
Audit Report—
	examination by Public Accounts Committee	6, 98, 108