RSA Wing


  The PAC selects the most important audit paragraphs in which oral in-depth examination is to be conducted. The PAC calls for detailed advance information in respect of those selected paragraphs from the ministries concerned. The representatives of the government appear before the PAC during examination of Audit Reports relating to their ministries. The PAC proceeds by way of examination of witnesses.


ESA-I Wing

Legislation Committees: The financial accountability of the executive to the Legislature is ensured through a system of committees namely Estimates Committee (EC), Public Accounts Committee (PAC) and Committee on Public Undertakings (COPU).

The EC is entrusted with the responsibility of undertaking detailed examinations of budget estimates put forth by the West Bengal Government in respect of each administrative Departments.

The PAC and COPU examine the expenditure incurred by the executive to assess whether the moneys disbursed were available and applicable to the services to which they had been applied, that the expenditures conform to the authority that governed it and that the rules of financial propriety and economy in expenditure were duly observed. These committees also examine the efficiency of implementation of projects and schemes and whether their objectives were attained or not. The PAC examines the Appropriation Accounts and the Report of the C&AG  as well as  annual Finance Accounts of the West Bengal Govt. The COPU considers the Audit Reports relating to commercial enterprises similar to that of the PAAC. 



The Report of the Public Accounts Committee/ Committee on Public Undertakings presented to the State Legislature contain various recommendations and observations on which the Departments are required to take suitable action. As soon as copies of the Report are circulated, the departmental comments and actions taken proposed to be taken on the recommendations of the Committee should be prepared for submission to the Committee in the proforma as prescribed under rule 24 of the Rules of Procedure of the Committee on Public Accounts of the West Bengal Legislative Assembly. The departmental notes so prepared should invariably be signed by the Secretary/ Joint Secretary of the Department and furnished as early as possible direct to the Assembly Secretariat in 35 sets. Five sets of these notes should also be sent simultaneously to the Finance Department. While examining the Report, it should be seen whether the rules require amendment or whether any change in the procedure is necessitated to implement the recommendations of the Committee and if so, prompt steps should be taken in all such cases and the action indicated in the departmental reply. The Public Accounts Committee/ Committee on Public Undertakings examines the Secretary to Government! Head of the Department in order to ascertain the full facts relating to the case covered, by the audit para. The Chief Executive of an organisation should also appear before the Committee on Public Undertakings. They should be fully briefed and all relevant office records should be available with them so. that the information furnished by them can be corroborated with reference to documentary evidence as and when called for during the course of their examination by the Committee. If information on any point raised by the Committee is not readily available, the fact should be admitted and time for furnishing it asked for.

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