Section 134 in Rules of Procedure and Conduct of Business in the Orissa Legislative Assembly
134. Control of Committee on Public Accounts.
(1)There shall be a Committee on Public Accounts for the examination of accounts showing the appropriation of sums granted by the Assembly for the expenditure of the Government of Orissa, the annual finance accounts of the State Government and such other accounts laid before the Assembly as the Committee may think fit.(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.(3)It shall be also the duty of the Public Accounts Committee -(a)to examine the statement of accounts showing the income and expenditure of State Corporations, Trading and Manufacturing Schemes and Projects together with the balance sheets and statements of profit and loss accounts which the Governor may have required to be prepared or are prepared under the provisions of the statutory rules regulating the financing of a particular corporation, trading concern or project and the report of the Comptroller and Auditor-General thereon;(b)to consider the report of the Comptroller and Auditor-General in cases where the Governor may have required him to conduct an audit of any receipts or to examine the account of stores and stock.(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:[Provided that the Committee shall not exercise its functions in relation to such public undertaking as are allotted to the Committee on public undertakings by these rules or by the Speaker.] [Substituted vide O.L.A. Notification No. 18164-L.A. dated 18.9.1986 O.G.E. No. 1279 dated 18.9.1986.]
