Committee on Public Accounts

Rule 229 of ‘Rules of Procedure and Conduct of Business in Rajasthan Legislative Assembly’ specifies the Functions of Committee on Public Accounts. According to which there shall be a Committee on Public Accounts:

(1)        For the examination of accounts showing the appropriation of sums granted by the House for the expenditure of the State, the annual finance accounts of the State and such other accounts laid before the House as the Committee may think fit.

(2)         In scrutinising the Appropriation Accounts of the State 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 that every re-appropriation has been made in accordance with the 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 statement 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, trading or manufacturing scheme or concern or project and the report of the Comptroller and Auditor-General 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 Comptroller and Auditor-General of India either under the directions of the Governor or by a statute of Legislature; and

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

(4)        It shall also be open to the Committee to ask for information and examine any case involving loss, nugatory expenditure or financial irregularities even though such a case does not appear in an Audit Report.

(5)        If any money has been spent on any service during a financial year in excess of the amount granted by the House 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 recommendations as it may deem fit:

Provided that the Committee shall not exercise its functions in relation to public undertakings as are allotted to the Committee on Public Undertakings by these rules or by the Speaker.

230. Constitution of Committee.—

(1) The Committee shall consist of not more than fifteen members, who shall be elected by the House every year from amongst its members according to the principle of proportional representation by means of the single transferable vote:

Provided that the Speaker may fill up casual vacancies not exceeding one-third of the total membership of the Committee by nomination. Such nominated members shall hold office till the vacancies to which they are nominated are filled by election by the House or for the remaining term of office whichever is earlier: Provided further that a Minister shall not be elected or nominated a member of the Committee and that if a member, after his election or nomination 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 not exceed one year: Provided that the Speaker may at any time extend the term of office not exceeding six months.

Committee on Public Undertakings

Rule 233A of ‘Rules of Procedure and Conduct of Business in Rajasthan Legislative Assembly’ specifies the functions of Committee on Public Undertakings (COPU). According to which there shall be a Committee on Public Undertakings to examine:

(a)        the reports and accounts of the Public Undertakings specified in Fifth Schedule and such other Undertakings as may be decided by the House from time to time or the Speaker when the House is not in session;

(b)        the reports of the Comptroller and Auditor-General on the Public Undertakings;

(c)        in the context of the autonomy and efficiency of the Public Undertakings, whether the affairs of the Public Undertakings are being managed in accordance with sound business principles and prudent commercial practies; and

(d)       to exercise such other functions vested in the Committee on Public Accounts and the Committees on Estimates in relation to the Public Undertakings specified in the Fifth Schedule as are not covered by clauses (a), (b) and (c) above and as may be allotted to the Committee by the Speaker from time to time.

233B. Constitution of Committee.

(1) The Committee shall consist of not more than fifteen members who shall be elected by the House every year from amongst its members according to the principle of proportional representation by means of the single transferable votes:

Provided that the Speaker may fill up casual vacancies not exceeding one-third of the total membership of the Committee by nomination. Such nominated members shall hold office till the vacancies to which they are nominated are filled by election by the House or for the remaining term of office whichever is earlier: Provided further that a Minister shall not be elected or nominated a member of the Committee and that if a member, after his election or nomination 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 not exceed one year: Provided that the Speaker may at any time extend the term of office not exceeding six months.

Committee on Local Bodies and Panchayat Raj Institutions

Rule 253 S of ‘Rules of Procedure and Conduct of Business in Rajasthan Legislative Assembly’ specifies the Functions of the Committee. According to which there shall be a Committee on Local Bodies and Panchayat Raj Institutions:

(1)        For examination of accounts showing the appropriation of sums granted by the House for the expenditure of the Local bodies and Panchayati Raj institutions, the annual finance accounts of the Local bodies and Panchayati Raj institutions and such other accounts laid before the House as the Committee may think fit.

(2)        In scrutinizing the Appropriation of Accounts of the State 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 re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority.

(3)        To examine whether the local bodies and Panchayat Raj Institutions are performing their duties in accordance with the law bearing in mind the autonomy of the local bodies and Panchayat Raj Institutions.

(4)        To examine any other points if referred to the Committee by the Hon’ble Speaker with reference to the objectives of local bodies or Panchayat Raj Institutions.

253 T. Constitution of Committee. -

(1) The Committee shall consist of not more than fifteen members, who shall be nominated by the Speaker every year from amongst its members.Provided that a Minister shall not be nominated a member of the Committee and that if a member, after his nomination to the Committee, is appointed a Minister, he shall cease to be a member of the Committee from the date of such appointment.

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