THE
(Pb Ord No. XLV of 2002)
C O N T E N T S
Sections
1. Short title, extent and commencement.
2. Definitions
3. The Committee
4. Terms of Office
5. Procedure
6. Functions
7. Reports of the Auditor General
8. Recommendations
9. Secretariat
10. Overriding effect
[1]THE
(Pb
Ord No. XLV of 2002)
[
An
Ordinance to provide for the constitution of an Adhoc Public Accounts Committee
Whereas it is expedient to provide
for the constitution of an Adhoc Public Accounts Committee for examining the
appropriation and other accounts of the Government of the Punjab, the reports
of the Auditor General of Pakistan thereon, and for dealing with the unfinished
business of the defunct Standing Committee on Public Accounts of the dissolved
Provincial Assembly of the Punjab;
And
whereas the Provincial Assembly of the
And whereas under Article 4 of the
Provisional Constitution (Amendment) Order No.9 of 1999, as amended by the
Chief Executive Order No.11 of 2000, the Governor of a Province may issue and
promulgate an Ordinance;
Now, therefore, in exercise of the aforesaid powers and all other powers enabling him in that behalf, the Governor of the Punjab is pleased to make and promulgate the following Ordinance:-
1. Short title and commencement.– (1) This Ordinance may be called the Punjab Adhoc Public Accounts Committee (Composition and Functions) Ordinance, 2002.
(2) It shall come into force at once and shall be deemed to have taken effect from the twentieth day of October, 2000.
2. Definitions.– In this Ordinance,
unless there is anything repugnant in the subject or context–
(a) “Auditor General”
means the Auditor General of
(b) “Chairman” means the
Chairman of the Committee;
(c) “Committee” means the
Punjab Adhoc Public Accounts Committee constituted under this Ordinance;
(d) “defunct committee”
means the Standing Committee on Public Accounts of the Provincial Assembly of
the
(e) “Government” means
the Government of the
(f) “Governor” means the
Governor of the
(g) “member” means a
member of the Committee.
3. The Committee.– (1) Subject to
sub-section (2), there shall be an Adhoc Public Accounts Committee consisting
of not more than eleven members including two female members. All the members
shall possess such qualifications as the Governor may
determine.
(2) The members of the Committee shall be appointed by the Governor on such terms and conditions as he may determine. One of the members shall be nominated by the Governor to be the Chairman of the Committee.
4. Terms of Office.– (1) A member shall hold
office during the pleasure of the Governor.
(2) The Chairman or a member may, by writing under his hand addressed to the Governor, resign his office.
5. Procedure.– (1) Except as otherwise provided, the
Committee shall regulate its own procedure.
(2) The quorum to constitute a sitting of the Committee shall be four including the Chairman or the member for the time being presiding the meeting.
(3) All
questions at a sitting of the Committee shall be determined by majority of the
members present and voting. In the event of equality of votes, the Chairman
shall have a casting vote.
(4) The
Committee may appoint one or more sub-committees to examine any matter that may
be referred to them, and the sub-committee shall report the matter with its
recommendations to the Committee.
6. Functions.– (1) The Committee shall examine the
accounts showing the appropriation of sums granted for the expenditure of
Government, the Annual Finance Accounts of Government, the reports of the
Auditor General, and such other matters as the Governor may refer to it.
(2) In scrutinising the appropriation and other accounts of Government and the reports of the 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 the rules framed by Government.
(3) It
shall be the duty of the Committee–
(a) to examine the statement of accounts showing the income and expenditure of corporations, trading and manufacturing schemes, concerns and projects under Government or in the public sector, 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 law or rules regulating the financing of a particular corporation, trading or manufacturing schemes or concern or project, and the report of the Auditor General thereon’;
(b) to
examine the statement of accounts showing the income and expenditure of
autonomous and semi-autonomous bodies, the audit of which may be conducted by
the Auditor General either on the request of the Governor or under a statute;
and
(c) to consider the
report of the Auditor General in cases where the Governor may have asked him to
conduct the audit of any receipts or to examine the account of stores and
stocks.
(4) If
any money has been spent on any service during a financial year in excess of
the authorized grant or appropriation for that purpose, the Committee shall
examine with reference to the facts of each case the circumstances leading to
such an excess and made such recommendations as it may deem fit.
7. Reports of the
Auditor General.– The Auditor General shall submit his reports relating to
the accounts of the Province to the Governor who shall refer the report to the
Committee for consideration.
8. Recommendations.–
The Committee shall examine the reports and submit its recommendations for
final approval by the Governor. The Secretariat of the Provincial Assembly of
Punjab shall oversee implementation of the recommendations approved by the
Governor.
9. Secretariat.– The Secretariat of the
Provincial Assembly of the
10. Overriding effect.– This Ordinance shall have effect notwithstanding anything contained in any other law for the time being in force.
[1]Promulgated by the Governor
of the