Legislative Committees

Two types of Committees are constituted in Uttar Pradesh State Legislatures to discuss Audit Reports:

  1. Committee on Public Accounts (PAC) of Uttar Pradesh Legislative Assembly
  2. Joint Committee on Public Undertakings and Nigam (COPU) of Uttar Pradesh Legislative Assembly

Constitution of COPU and PAC

Rules 232 (a) to 232 (e) read with Rule 218 (2) of the UP Vidhan Sabha’s Prakriya evam Karya Sanchaalan Rules, 1958 provides for constitution of PAC and COPU. The Public Accounts Committee is a State Legislature Committee consisting of
25 members, 20 of whom are elected by the Vidhan Sabha every year from amongst its members and 5 members to be nominated by Vidhan Parishad for being associated with the Committee. The Committee on Public Undertakings in the State consists of 36 members, 25 of whom are elected by the Vidhan Sabha every year from amongst its members and 11 members to be nominated by Vidhan Parishad for being associated with the Committee. The Chairman is appointed by the Speaker from amongst the Members of the Committee. The term of the Committee is one year.


  1. Examination of the statement of accounts showing the appropriation of sums granted by State Legislature for the expenditure of the Government of UP, the Annual Finance Accounts of the Government and such other accounts laid before the House along with the CAG’s Report thereon as the Committee may think fit.
  2. examine the Statement of Accounts showing the income and expenditure of State corporations, companies, autonomous bodies, 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 CAG thereon.
  3. to examine, 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 practices; and
  4. to exercise such other functions vested in the Public Accounts Committee and the Estimates Committee in relation to the Public Undertakings as are not covered by clauses (a), (b) and (c) above and as may be allotted to the Committee by the Speaker of Vidhan Sabha from time to time.

Procedure adopted by State PAC/COPU

UP State Legislature has enacted COPU Internal Procedure Rules, 1991 effective from 30 May 1990. These rules are also applicable to the working of the PAC. The Committee selects from time to time for examination, the CAG’s Reports on such Public Undertakings/Departments/Corporations/Companies or such subjects as they may deem fit. The concerned units have to submit their responses to the Committee within 15 days through their Administrative Department with copies addressed to the Principal Accountant General (Pr.AG). Pr.AG to sends his remarks on the replies to the Committee. The Head of the Department along with the Head of the audited unit present their views before the Committee in the meeting. Pr.AG also attends the meeting to assist the Committee. The Report on the recommendations of the Committee is generally prepared by the Committee’s Secretariat, with guidance of the Chairman and presented to the State Legislature for acceptance.

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