After being placed in the Legislature, Audit Reports stand referred to Legislature Committees appointed under Rules of Procedure and Conduct of Business in the Karnataka Legislative Assembly. All the paragraphs in the Audit Reports are discussed by the Committee. 

There are three Legislature Committees in Karnataka for considering the various Audit Reports viz., Public Accounts Committee (PAC), Committee on Public Undertakings (CoPU) and Committee on Local Bodies and Panchayat Raj Institutions.

The PAC discusses all paragraphs contained in the Audit Report on General and Social Sector, State Finances, Revenue Sector and Economic Sector and the Committee on Local Bodies and Panchayat Raj Institutions discusses all paragraphs contained in the Audit Report of Urban Local Bodies and Panchayat Raj Institutions.

The concerned departments of Government shall furnish detailed explanations on Audit paragraphs within four months of placing of the Audit Report in the Legislature.

The PAC/Committee on Local Bodies and Panchayat Raj Institutions forwards the replies of the department to the AG for offering vetting remarks.

During the discussion of Audit Paragraphs by the PAC/Committee on Local Bodies and Panchayat Raj Institutions, the concerned secretary to Government and the Head of the Department will have to appear as witnesses before the committee.

Accountant General will also participate in the meeting to assist the PAC/Committee on Local Bodies and Panchayat Raj Institutions in their deliberation and verbatim minutes of the proceedings are forwarded to the AG for confirmation.

On completion of discussion, the PAC/Committee on Local Bodies and Panchayat Raj Institutions will prepare reports containing the recommendations and arranges for placing them in the Legislature

Consequent on these reports placed in the State Legislature, five to ten copies of the reports are forwarded to AG for information.

The PAC/ Committee on Local Bodies and Panchayat Raj Institutions is responsible for watching the action taken by the department on the recommendations.

Accountant General in Karnataka does not participate in the meetings relating to discussion on the action taken by the departments.

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