Public Accounts Committee

Functions of the Committee

(1)The Committee shall deal with the Appropriation Accounts of the Provincial Government and the report of the Auditor-General thereon and such other matters as the Finance Minister may refer to the Committee.

(2) In scrutinizing the Appropriation Accounts of the Provincial Government and the report of the 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 been applied or charged;

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

(c) that every re-appropriation has been made in accordance with such rules as may be prescribed by the Government.

(3)It shall also be the duty of the Committee on public accounts-

(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 profit 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, a trading concern or project, and the report of the Auditor General, made to the Governor, thereon;

(b)    to examine the statement of Accounts showing the income and expenditure of autonomous and semi-autonomous bodies the audit of which may be conducted by the Auditor-General of Pakistan under the direction of the Governor or under a statute; and

(c)    to consider the report of the Auditor-General in cases where the Governor may have required him to conduct the audit of any receipt or to examine the accounts of stores and stocks.