Committee on Public Accounts
RULES OF PROCEDURE AND CONDUCT OF BUSINESS IN THE Odisha LEGISLATIVE ASSEMBLY
*ADOPTED ON THE 6TH AUGUST 1955
CHAPTER-XV
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B-Committee on Public Accounts
Control Committee on Public Accounts
134. (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 Odisha , the annual financial accounts of the State Government and such other accounts laid before the Assembly as the Committee may think fit.
(2) In scrutinising the Appropriation Accounts of the Government of Odisha and the report of the Comptroller and Auditor- General thereon it shall be the duty of the Committee on Public Accounts to satisfy itself-
(a) that the money 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 confirms 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 be also the duty of the Public Accounts Committee-
(a) to examine the statement of accounts showing the income and expenditure of State Corporations, Trading and Manufacturing Schemes 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 corporation, trading concern or project and the report of the Comptroller and Auditor-General thereon;
(b) 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 examine the account of stores and stock.
(4) If any money has been spent on any service during a financial year in excess of the amount granted by the Assembly for that purpose the Committee shall examine with reference to the facts of each case the circumstances leading to such an excess and make such re-commendation as it may deemed fit:
[provided that the committee shall not exercise its functions in relation to such Public Undertaking as are allotted to the Committee on Public Undertakings by these rules or by the Speaker .]
Committee on Public Accounts.
135. (1) The Committee on Public Accounts shall consist of twelve (Further Substituted "twelve" for "nine" by a motion adopted in the House on the 6th April 1981) members who shall be elected by the Assembly every year from amongst its members according to the principle of proportional representation by means of single transferable vote:
Provided that a Minister shall not be elected a member of the Committee or if a member, after election to the Committee, is appointed a Minister, he shall cease to be a member of the Committee from the date of such appointment.
(2) The term of office of members of the Committee shall be one year.
[(3) In order to constitute a meeting of the Committee the quorum shall be four.]
(4) The Committee shall have power to pass resolution on matters of procedure for the consideration of the Speaker who may make such variations in procedure as he may consider necessary.
Provisions applicable in other respects.
136. In other respects the rules applicable to Committee in general provided in Chapter XXV of these rules shall mutatis mutandis apply.
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Once the Audit Report is approved by the Comptroller & Auditor General of India, the same is submitted to the Governor of the State for its onward laying in the Legislative Assembly (Vidhan Sabha). After the report is laid in the Vidhan Sabha, the same gets referred to the Public Accounts Committee (PAC) for discussion. PAC then fixes the time table and topics for discussion. The Principal Accountant General then attends the meeting to assist the PAC. After discussion, PAC issues their observation in the form of recommendations to the concerned Administrative Departments. Thereupon, the Administrative Departments submit their Action Taken Notes (ATN) with copies forwarded to this office, comments of which are then submitted to PAC for final decision on the printed Audit Paras.
Committee on Public Sector Undertakings
Once the Audit Report is approved by the Comptroller & Auditor General of India, the same is submitted to the Governor of the State for its onward laying in the Legislative Assembly (Vidhan Sabha). After the report is laid in the Vidhan Sabha, the same gets referred to the Committee on Public Undertakings (COPU) for discussion. COPU then fixes the time table and topics for discussion. The Accountant General/Principal Accountant General then attends the meeting to assist the COPU. After discussion, COPU issues their observation in the form of recommendations to the concerned Administrative Departments. Thereupon, the Administrative Departments submit their Action Taken Notes (ATN) with copies forwarded to our office. Comments of this office are then submitted to COPU for final decision on the printed Audit Paras.
