PUNJAB ADHOC PUBLIC ACCOUNTS COMMITTEE (COMPOSITION AND FUNCTIONS) ORDINANCE, 2002

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THE PUNJAB ADHOC PUBLIC ACCOUNTS COMMITTEE 
(COMPOSITION AND FUNCTIONS) ORDINANCE, 2002 
(XLV of 2002) 
CONTENTS 
1. Short title 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 
 
TEXT 
1
THE PUNJAB ADHOC PUBLIC ACCOUNTS COMMITTEE (COMPOSITION 
AND FUNCTIONS) ORDINANCE, 2002 
(XLV of 2002) 
[21st August, 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 the reon, 
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 ci rcumstances 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 th is 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; 
                                                           
1Promulgated by the Governor of the Punjab on 21 August 2002; and published in the Punjab Gazette (Extraordinary), dated 21 
August 2002, pages 2603-2606. 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 th e 
Islamic Republic of Pakistan. 
(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 memb ers 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 s hall 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 th e 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 incom e 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 pre pared 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 acco unts 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 t hat 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.