As the work of the Committee is normally confined to the various matters referred to in the Audit Reports, and Appropriation Accounts, its work normally starts after the Reports of the Comptroller and Auditor General on the accounts of the Government are laid on the Table of the House. As soon as the Committee for a year is constituted, it selects paragraphs from those reports of the Comptroller and Auditor General were presented by for examination during its term of office.
Assistance by Comptroller and Auditor General
The Committee is assisted by the Comptroller and Auditor General in the examination of Accounts and Audit Reports.
Constitution of Working Groups/Sub-Committees
A number of Working Groups/Sub-Committees are constituted by the Chairman from amongst the members of the Committee for detailed examination of the subjects selected by the Committee and for considering procedural matters. A Sub-Committee is also constituted for scrutiny of action taken by Government on the recommendations contained in the previous reports of the Committee.
Calling for Information from Government
The Committee calls for, in the first instance, advance information from the Ministries/Departments i
n regard to subjects selected by it for examination.
Study Tours
The Committee undertakes on the spot study tours/visits of various Departments/Establishments connected with the subjects taken up for examination.
For the purpose, members of the Committee are divided into study groups. Each study tour is undertaken with the specific approval of the Speaker.
Evidence of Officials
The Committee later takes oral evidence of the representatives of the Ministries/Departments concerned with the subjects under examination.
Ministers not called before Committee
A Minister is not called before the Committee either to give evidence or for consultation in connection with the examination of Accounts by the Committee. The Chairman of the Committee may, however, when considered necessary but after its deliberations are concluded, have an informal talk with the Minister concerned to apprise him of (a) any matters of policy laid down by the Ministry with which the Committee does not fully agree; and (b) any matters of secret and confidential nature which the Committee would not like to bring on record in its report.
Report and Minutes
The conclusions of the Committee on a subject are contained in its Report, which, after its adoption by the Committee, is presented by the Chairman to the Lok Sabha. Minutes of the sittings of the Committee form Part II of the Report. A copy of the Report is also laid on the Table of Rajya Sabha. Generally, the Reports of the Committee are adopted by consensus among members. Accordingly, there is no system of appending minute of dissent to the Report.
Action Taken on Reports
After presentation to the Lok Sabha, the Report is forwarded to the Ministry or Department concerned which is required to take action on the recommendations and conclusions contained in the Report and furnish action taken replies thereon within six months.
Action taken notes received from the Ministries/ Departments are examined by the Action Taken Sub- Committee and Action Taken Reports of the Committee are presented to the House. A copy of the Report is also laid on the Table of Rajya Sabha.
Statements of action taken on Action Taken Reports
Replies received from Government in respect of recommendations contained in the Action Taken Reports are also laid on the Table of Lok Sabha/Rajya Sabha in the form of Statements.
[The constitution and working of the Public Accounts Committee is governed by Rules 253 to 286 and 308 to 309 of the Rules of Procedure and Conduct of Business in Lok Sabha and Directions 48 to 73, 96A, 97, 97A, 99 and 100 of the Directions by the Speaker, Lok Sabha.]
Assistance by Comptroller and Auditor General
The Committee is assisted by the Comptroller and Auditor General in the examination of Accounts and Audit Reports.
Constitution of Working Groups/Sub-Committees
A number of Working Groups/Sub-Committees are constituted by the Chairman from amongst the members of the Committee for detailed examination of the subjects selected by the Committee and for considering procedural matters. A Sub-Committee is also constituted for scrutiny of action taken by Government on the recommendations contained in the previous reports of the Committee.
Calling for Information from Government
The Committee calls for, in the first instance, advance information from the Ministries/Departments i
n regard to subjects selected by it for examination.
Study Tours
The Committee undertakes on the spot study tours/visits of various Departments/Establishments connected with the subjects taken up for examination.
For the purpose, members of the Committee are divided into study groups. Each study tour is undertaken with the specific approval of the Speaker.
Evidence of Officials
The Committee later takes oral evidence of the representatives of the Ministries/Departments concerned with the subjects under examination.
Ministers not called before Committee
A Minister is not called before the Committee either to give evidence or for consultation in connection with the examination of Accounts by the Committee. The Chairman of the Committee may, however, when considered necessary but after its deliberations are concluded, have an informal talk with the Minister concerned to apprise him of (a) any matters of policy laid down by the Ministry with which the Committee does not fully agree; and (b) any matters of secret and confidential nature which the Committee would not like to bring on record in its report.
Report and Minutes
The conclusions of the Committee on a subject are contained in its Report, which, after its adoption by the Committee, is presented by the Chairman to the Lok Sabha. Minutes of the sittings of the Committee form Part II of the Report. A copy of the Report is also laid on the Table of Rajya Sabha. Generally, the Reports of the Committee are adopted by consensus among members. Accordingly, there is no system of appending minute of dissent to the Report.
Action Taken on Reports
After presentation to the Lok Sabha, the Report is forwarded to the Ministry or Department concerned which is required to take action on the recommendations and conclusions contained in the Report and furnish action taken replies thereon within six months.
Action taken notes received from the Ministries/ Departments are examined by the Action Taken Sub- Committee and Action Taken Reports of the Committee are presented to the House. A copy of the Report is also laid on the Table of Rajya Sabha.
Statements of action taken on Action Taken Reports
Replies received from Government in respect of recommendations contained in the Action Taken Reports are also laid on the Table of Lok Sabha/Rajya Sabha in the form of Statements.
[The constitution and working of the Public Accounts Committee is governed by Rules 253 to 286 and 308 to 309 of the Rules of Procedure and Conduct of Business in Lok Sabha and Directions 48 to 73, 96A, 97, 97A, 99 and 100 of the Directions by the Speaker, Lok Sabha.]