1. PUBLIC
ACCOUNTS
COMMITTEE

2. 8-NON-OFFICIALS ELECTED BY THE ASSEMBLY
CONSTITUTED IN 1923
12 MEMBERS
8-NON-OFFICIALS ELECTED BY THE ASSEMBLY
4-NOMINATED BY GOVERNOR GENERAL
CHAIRMAN-FINANCE MEMBER

3. 15 MEMBERS-ALL FROM LOK SABHA
AFTER INDEPENDENCE
INITIALLY
15 MEMBERS-ALL FROM LOK SABHA
AFTERWARDS
22 MEMBERS
15 FROM LOK SABHA
AND
7 FROM RAJYA SABHA

4. BY MEMBERS FROM AMONG THEMSELVES BY
ELECTION
BY MEMBERS FROM AMONG THEMSELVES BY
PRINCIPLE OF PROPORTIONAL REPRESENTATION
CHAIRMAN
NOMINATED BY SPEAKER
FROM AMONGST MEMBERS
GENERALLY FROM RULING PARTY

5. FUNCTIONS ---TO ENSURE THAT:
disbursed money shown in accounts were legally available for and applicable to the service/purpose for which they have been applied/charged
expenditure conforms to the authority which governs
(iii) Every re-appropriation has been effected as per provisions under rules of a competent authority

6. ---TO EXAMINE THE STATEMENT OF ACCOUNTS SHOWING INCOME AND
EXPENDITURE IN THE LIGHT OF THE
REPORT OF THE COMPTROLLER AND
AUDITOR GENERAL

7. ---TO EXAMINE THE STATEMENT OF ACCOUNTS SHOWING THE INCOME
AND EXPENDITURE OF AUTONOMOUS
AND SEMI-AUTONOMOUS BODIES

8. ---TO CONSIDER REPORT OF CAG IN CASES WHERE PRESIDENT MAY HAVE DIRECTED HIM TO AUDIT ANY RECEIPTS OR EXAMINE THE ACCOUNTS OF STORES AND STOCKS
( REPORT IS CONSIDERED MINISTRY-WISE AND COMMITTEE IS AUTHORISED TO SEND FOR PERSONS, PAPERS AND RECORDS)

9. ---TO SEE THAT:
Public expenditure does not exceed the appropriations granted by the Parliament without its prior approval
The grant is utilized for the purpose for which it was sanctioned by the Parliament
(iii) The nature of items of expenditure compiled against a demand should justify their be so compiled

10. ---TO UNDERTAKE A REVIEW OF THE FORM AND DETAILS IN WHICH THE
ESTIMATES ARE COMPOSED

11. WORKING OF THE COMMITTEE
-Perusal of CAG Report
--Examination of witnesses
---Finalization of recommendations

12. THE COMMITTEE MAY EITHER RECONSIDER OR HOLD TO ITS OWN VIEW
GOVERNMENT HAS TO EXPLAIN REASONS FOR NON-ACCEPTANCE AND SUGGEST TO THE COMMITTEE TO MODIFY/RECONSIDER THEM
THE COMMITTEE MAY EITHER RECONSIDER OR HOLD TO ITS OWN VIEW
DIFFERENCES ARE RESOLVED BY ARRIVING AT AN AGREEMENT