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Public Accounts Committee(Joint Committee)

Functions and Duties of the Committee

  1. Functions of the Committee

       The Committee shall review and report to the Parliament on:

  1. The economy, efficiency, and effectiveness in the use of public resources in the implementation of policy rather than on the merits and demerits of the policy;
  1. Transparency and accountability in the resource allocation and its utilization;
  1. Various reports of the Auditor General the Committee chooses to review;
  1. The reports of the independent auditor on operations of the Royal Audit Authority;
  1. The accounts, financial statements and performances of public corporations, public companies and agencies in which public funds have been invested; and
  1. Such other accounts and reports as may be referred to the Committee by the Joint Sitting of the Parliament.

 

  1. Duties of the Committee

The duties of the Committee are to review, examine, evaluate and report on the financial and administrative activities of any agency cited in the Public Accounts and the Annual Audit Report of Royal Audit Authority.

  1. The Committee will review:
  1. the information in the Public Accounts for reliability and appropriations;
  1. matters raised in the  Annual Audit report or any other reports presented by the Auditor General which the Committee chooses; and
  1. the audit report on the Royal Audit Authority.
  1. The Committee will examine:
  1. past and committed expenditures insofar as they relate directly to and have an impact on matters falling within the year under review to assist the Committee in understanding the context;
  1. the collection of and accounting for revenues;
  1. the probity and value for money in expenditures;
  1. the adequacy of safeguards to protect assets from loss, waste and misappropriation;
  1. whether appropriate financial management controls are in existence; and
  1. examine and make such recommendations as the Committee may deem fit if any money has been spent on any service during a financial year in excess of the amount granted by the Parliament for that purpose;
  1. The Committee will evaluate:
  1. the activities of all agencies in which public funds have been invested;
  1. the systems and practices to determine whether transfer payments are used for purposes intended;
  1. the efficiency, economy and effectiveness and value for money in implementation of government programs and in their achievement of stated goals in the operation and acquisition of goods and services;
  1. whether expenditures are within the limits and for purposes authorized by the Parliament and in general, in compliance with legislative authority; and
  1. any financial management reforms in government to determine whether due regard is given to maintaining legislative accountability.
  1. The Committee will report to Parliament:
  1. with any comment it thinks fit, on any items or matters in those public accounts, financial statements and reports, or any circumstances connected with them, that the Committee thinks should be drawn to the attention of the Parliament;
  1. any alteration that the Committee thinks desirable in:
  1. the form of the public accounts or in the method of keeping them; or
  1. the mode of receipt, control, issue or payment of public moneys;
  1. on any question connected with the public accounts which is referred to the Committee by the Parliament, including cases involving losses, nugatory expenditure and financial irregularities;
  1. on the status of implemen­tation of the resolutions related to their respective area of concern by the government and other relevant agencies;
  1. the operations and performance of the Royal Audit Authority;
  1. the resources of the Royal Audit Authority, including funding, staff and information technology;
  1. the reports of the Independent Auditor on operations of the Royal Audit Authority Office;
  1. report to Parliament on any matter arising out of the Committee’s consideration of the matters listed in paragraphs (v), (vi) and (vii) or on any other matter relating to the Auditor-General’s functions and powers, that the Committee considers should be drawn to the attention of the Parliament;
  1. Other duties of the Committee:
  1. determine the audit priorities of the Parliament and to advise the Auditor-General of those priorities;
  1. determine the audit priorities of the Parliament for audits of the Royal Audit Authority and to advise the Independent Auditor of those priorities;
  1. determine and recommend an Independent Auditor for the audit of the Royal Audit Authority;
  1. interact with relevant national, regional and international organization and stakeholders; and
  1. undertake such other duties as are assigned to it by the Joint Sitting of the Parliament.


Members of Public Accounts Committee(Joint Committee)
Committee Secretary

Pem Zam, Committee Secretary(322729)
Tashi Rabten, Legal Asstt.(322729/103)

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