Section 134(2) in Rules of Procedure and Conduct of Business in the Orissa Legislative Assembly
(2)In scrutinising the Appropriation Accounts of the Government of Orissa and the report of the Comptroller and Auditor-General thereon it shall be the duty of the Committee on Public Accounts to satisfy itself-(a)that the money 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 confirms to the authority which governs it; and(c)that every re-appropriation has been made in accordance with provisions made in this behalf under rules framed by competent authority.
