Explain Committee on Public Account of Himachal Pradesh?
Ans. Committee on Public Account consist of not more than eleven members nominated by the speaker from amongst the members. The Committee examines the reports of the comptroller & Auditor General of India relating to the appropriation account of the state, the annual financial account of the state or such other accounts or financial matters as are laid before the House or referred to the committee by the House or the Speaker or which the committee with the prior approval of the speaker deems necessary to scrutinize. In Scrutinizing the appropriation accounts of the state, it is the duty of the committee to satisfy itself that:-
(a) The money shown as having been disbursed was legally available for, and applicable to the service or purpose to which they have applied or charged.
(b) The expenditure conforms to the authority which governs it.
(c ) Every re-appropriation has been made in accordance with the rules prescribed by the competent authority.
It is also the duty of this committee to examine the statement of accounts showing the income and expenditure of State corporation, together with the balance sheets & the statement of profit and loss account & the report of the comptroller and Auditor General of India thereon. It is also the duty of this committee to examine the accounts of income and expenditure of autonomous or semi-autonomous bodies, the audit of which may be conducted by the Comptroller and Auditor General of India. This committee can exercise its functions in relation to such Public Undertakings as were allotted to the committee on Public Undertaking by the Rules or by the speaker.
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