(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 Kerala, the annual finance accounts of the Government of Kerala and such other accounts laid before the Assembly as the Committee may think fit.

(2)  In scrutinising the Appropriation Accounts of the Government of Kerala and the Report of the Comptroller and 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 Rules framed by competent authority.

(3)  It shall also be the duty of the Committee—

(a) to examine the statements of accounts showing the income and expenditure of state corporations, trading and manufacturing schemes, concerns and projects together with the balance sheets and statements of profit and loss account 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 or manufacturing scheme or concern or project and the Report of the Comptroller and Auditor General thereon ;
(b)  to examine the statements of accounts showing the income and expenditure of autonomous and semi-autonomous bodies, the audit of which may be conducted by the Comptroller and Auditor General either under the direction of the Governor or by a Statute of the Legislature ; and
(c)  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 accounts of stores and stocks.

(4)  If any money has been spent on any service during a financial year in excess of the amount granted by the Assembly for the purpose, the Committee shall examine with reference to the facts of each case the circumstances leading to such an excess and make such recommendations as it may deem fit :

Provided that the Committee shall not exercise its functions in relation to such Public Undertakings specified in the Fourth Schedule and such other public undertakings as may be notified by the Government as such from time to time :

1[Provided further that the committee shall not exercise its functions in relation to:—
(a)  the statement of accounts showing the income and expenditure of all Municipal Corporations, Municipalities, Panchayats, Universities, Development Authorities and such other Local Authorities or a Local Fund included in the Schedule under section 3(1) of the Kerala Local Fund Audit Act, 1994 (Act 14 of 1994) ;
(b) the Reports of the Comprtoller and Auditor General of India relating to the accounts of the Local Self Government Institutions, which are laid annually before the Legislative Assembly ; and
(c) such other functions in respect of the Audit Reports of the Local Bodies audited by the Comptroller and Auditor General of India, as may be assigned to the Committee of Local Fund Accounts by the Speaker from time to time.]

The Committee shall consist of eleven members who shall be elected by the Assembly, for a period of thirty months from among its members according to the principle of proportional representation by means of the single transferable vote :

Provided that a Minister shall not be elected a member of the Committee and that if a Member, after his election to the Committee, is appointed a Minister he shall cease to be a member of the Committee from the date of such appointment.

OFFICERS
Smt. Manju Varghese, Joint Secretary, 0471-2512191
Shri. Venugopal R, Deputy Secretary, 0471-2512451
Smt. Chithra K I, Under Secretary, 0471-2512456

CONTACT
Phone: Public Accounts Committee 'A' Section - 0471-2512433, Public Accounts Committee 'B' Section - 0471-2512434
Email: paca@niyamasabha.nic.in, pacb@niyamasabha.nic.in