(Pb Ord No. XLV of 2002)
[21 August 2002]
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 Punjab is dissolved and the Governor
is satisfied that circumstances exist which render it necessary to take
immediate action;
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 Pakistan;
(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 Punjab having since been dissolved;
(e) “Government”
means the Government of the Punjab;
(f) “Governor”
means the Governor of the Punjab; and
(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 Punjab shall function as the
Secretariat of the Committee.
10. Overriding
effect.– This Ordinance shall have effect notwithstanding anything
contained in any other law for the time being in force.
[1][1]Promulgated by the Governor
of the Punjab on 21 August 2002; and published in the Punjab Gazette
(Extraordinary), dated 21 August 2002, pages 2603-06. Under Article 4 of the
Provisional Constitution (Amendment) Order 1999 (9 of 1999), it will remain in
force notwithstanding the maximum limit of three months prescribed under
Article 128 of the Constitution of the Islamic Republic of Pakistan.
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