Legislation Committees

Committees of Legislature

Legislative control over finances is exercised mainly in two stages. The first is at the time of policy-making and the second while reviewing the implementation of the policy. The legislature has the control of the purse and determines the quantum of resources and the manner of raising and spending the same. The initial control is exercise at the time of the presentation of the annual budget or the Annual Financial Statement, showing the estimated receipts and proposed expenditure of the Government, for the financial year. The second stage of control viz. the control over the implementation of the policies, is to review whether the moneys voted by the legislature have been utilized for the purposes for which and in manner in which the legislature wanted them to be utilized.

The financial accountability of the executive to the Legislature is ensured through a system of committees. There are three financial committees namely The Estimates Committee, the Public Accounts Committee (PAC), and the committee on Public Undertakings (CoPU) which are set up under the Rules of Procedure and Conduct of Business in the Lok Sabha/ Vidhan Sabhas of the States.

The Estimates Committee is entrusted with the responsibility of undertaking detailed examinations of budget estimates put forth by the Government in respect of each administrative department.

Public Accounts Committee

The PAC is accorded a pivotal role in ensuring financial accountability. The PAC of the Parliament is constituted every year under Rule 308 (Annex 1) of the Rules of Procedure and Conduct of Business in the Lok Sabha. In the States also, similar arrangements exist.

The functions of the Committee include examination of accounts showing the appropriation of sums granted by the legislation for the expenditure of the Government, the annual finance accounts of the Government and such other accounts laid before the House as the Committee may think fit.

Committee on Public Undertakings

The committee on Public Undertaking (CoPU) is constituted every year under Rule 312A of the Rules of Procedure and Conduct of Business in the Lok Sabha for the examination of the working of the Public Undertakings. In the states also, similar arrangement exists.

The functions of the Committee are:

• To examine the Reports and accounts of Public Undertakings;
• To examine, in the contet of the autonomy and efficiency of the public undertakings, whether the affairs of the public undertakings are being managed in accordance with sound business principles and prudent commercial practices and
• To exercise such other functions as are vested in the PAC and the Estimates Committee in relation to the public undertakings

Existing Members

PUBLIC ACCOUNT COMMITTEE

ESTIMATES COMMITTEE                                                                                                                        

PUBLIC UNDERTAKING COMMITTEE (COPU)