Rules Relating to PAC

RULES OF PROCEDURE AND CONDUCT OF BUSINESS IN THE NATIONAL ASSEMBLY 2007

PUBLIC ACCOUNTS COMMITTEE
 

202. Composition.- (1) The Standing Committee on Public Accounts shall consist of not more than twenty nine members, of which-

         (a) twenty three shall be elected by the Assembly from amongst its members; and

         (b) six shall be elected by the Senate from amongst its members, one from each Province, Islamabad Capital Territory and the Federally Administered Tribal Areas, out of which three shall be from the Treasury benches and three from the Opposition benches.

(2)    The Minister for Finance shall be ex-officio member of the Committee.

(3)    Notwithstanding anything contained in rule 216, the Chairman of the Committee shall be from the Assembly.

203.    Functions.- (1) The Committee shall examine the accounts showing the appropriation of sums granted by the Assembly for the expenditure of the Government, the annual finance accounts of the Government, the report of the Auditor-General of Pakistan and such other matters as the Minister for Finance may refer to it.

(2)         In scrutinizing the appropriation accounts of the Government and the reports of the Auditor-General of Pakistan 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 the Ministry of Finance.

(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 President 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 Auditor-General of Pakistan 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 either under the directions of the President or under an Act of Majlis-e-Shoora (Parliament); and

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

(4)      If any money has been spent on any service during a financial year in excess of the amount granted by the Assembly 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 recommendation as it may deem fit.
(5)     The report of the Committee shall be presented within a period of one year from the date on which reference was made to it by the Assembly unless the Assembly, on a motion being made, directs that the time for the presentation of the report be extended to a date specified in the motion:

Provided that extension in the time for the presentation of the report shall be asked for before the expiry of the time allowed under the rule.

204.    Unfinished work of the Committee.- Any report, memorandum or note that the Committee may have prepared, or any evidence that the Committee may have taken before the dissolution of the Assembly, shall be made available to the new Committee.

205.    Continuity of the proceedings.- Notwithstanding anything contained in these rules, the Public Accounts Committee may proceed from the stage where the previous Committee left the proceedings before the dissolution of the Assembly.
 

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Last Updated On: 9th September 2021, 02:05 PM