Section 308 in Rules of Procedure and Conduct of Business in Lok Sabha
308. Functions.
(1)There shall be a Committee on Public Accounts for the examination of accounts showing the appropriation of sums granted by the House for the expenditure of the Government of India, the annual finance accounts of the Government of India and such other accounts laid before the House as the Committee may think fit.(2)In scrutinising the Appropriation Accounts of the Government of India 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)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 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, Functions. the audit of which may be conducted by the Comptroller and Auditor-General of India either under the directions of the President or by a statute of Parliament; and(c)to consider the report of the Comptroller and Auditor-General in cases where the President may have required the Comptroller and Auditor-General to conduct an audit of any receipts 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 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 recommendation as it may deem fit:Provided that the Committee shall not exercise its functions in relation to such public undertakings as are allotted to the Committee on Public Undertakings by these rules or by the Speaker.
