Public Account Committee 2074

Brief introduction

          Public account committee is one of the important thematic committees of parliament. If  we look its world history, public account committee was constituted in the parliament of England in 1861 A.D. The said committee comprising of not more than fifteen members with representation of the party  composition  in the house was expected to work in a  non-political manner. The major function of the public account committee is to ensure that the state exchequer is expended as desired by parliament and to examine whether or not the state exchequer is expended effectively and economically. According to the tradition established in England, the chairperson of public account committee is awarded to opposition party. In Nepal, the history of public account committee is found to have started right from the year 2016 (1960).The House of the Representatives elected in 2016(1960) had provision of public account committee. The constitution of the kingdom of Nepal 2047 (1990) had ,vide article, 64 provided for public account committee. At present, article 97 of the Constitution of Nepal and rule 172 of the House of the Representatives Rules, 2018, have provided for ten thematic committees. Out of these thematic committees, public account committee is also one important committee. Public account  committee comprises of not more than twenty seven members nominated by the Speaker with approval of the House .The Prime minister is ex -officio member of the committee and the  person elected by members of the committee from among themselves becomes the chairperson of the committee. In cases where the election of the chairperson is not held or the  office of chairperson is vacant, the eldest member presides over the meeting of the committee and ministers are ineligible to be the chairperson of the committee  and to preside over the meeting .  Following the tradition of England the chairperson of the public account committee had been awarded to opposition party since 2048 (1991). However, this tradition was discontinued from 2066.2.11 (May 25 2009); nevertheless, this tradition needs to be continued. For a meeting of the committee to be held, fifty one present members of the total number  of members must be present. Majority of the members present is required to reach any decision. As provided for in serial no 10 of rule 170 of the House of the Representatives Rules, 2018, in order to provide necessary direction or advice suggest after monitoring and evaluating the act and activities carried out by government to make government accountable to the federal parliament, the jurisdiction of this committee is specified as the public account and  auditor general's report  .

          Save  the aforesaid function, duties and powers, sub-rule (4) of rule 175 provides for that the public account committee may give  necessary directives after examining  arrears amount   stated in the annual report of the auditor general presented  to the House of the Representatives  and   after studying as regards  whether or not the work and  activities  carried out by  the auditor general and  also  the  work and activities  to be  carried out  by the concerned bodies  in relation thereto are  carried out in  a lawful and justifiable  manner .Sub- rule (7) of the this rule provides that the annual reports to be presented by the committees to the sitting under this rule shall be presented before the presentation of the annual estimates, and other reports may be presented at any time . However, there is a provision to the effect that the Speaker may, if he/she considers it appropriate, assign the subject matter not fallen in rule 172 to the jurisdiction of the committee. In the context that the Rules has specified the jurisdiction of the  public account committee as the public account and the auditor general's annual report, it is necessary to be clear about the public account as follows .


          The public procurement law defines public body as follows:-

  1. Constitutional organs or bodies, courts,  the ministry, secretariat, commission, department of the Government of Nepal or any government body or office  there under,
  2. A corporation, company, bank or committee of the full or majority undertakings of the Government of Nepal or the commission, authority, corporation, academy, board, center, and other corporate body of the like nature.
  3. Universities, college, research center operated by the Government of Nepal or receiving full or majority grant of the Government of Nepal and other academic or educational institute of the like nature.
  4. Provincial level officesand local level,
  5. Development committee formed pursuant to the Development Committees Act, 2013 (1957),
  6. Organizations operated under the loan or grants of the government of Nepal, and
  7. Other organizations specified as public body by the government of Nepal by publication of a notification in the Nepal gazette,

     The Financial Procedures Act, 2055 ( 1998 ) defines account as the records, ledgers, books etc. to be so kept pursuant to law as to show the description of the transactions and also other document certifying that transactions.

               As, even the  literal meaning of the public account denotes the records, ledgers, books etc. to be so kept pursuant to law as to show the description of the financial  transactions carried out  in the afore- stated public bodies  and also other document certifying that transactions, jurisdictions of the committee requires to be specified having regard to the charge that the public account committee has intervened in some matters before the financial transaction is carried out.

              The public account committee constituted on 2075/4/21 (Aug 06, 2018) comprises of twenty six honorable members. The first meeting of the committee  held on 2075.4.21 (Aug 06, 2018)  passed the internal procedure in  order to conduct the meeting of the committee in a well-ordered, dignified and disciplined manner.

    Jurisdiction and functions, duties and powers of the public account committee.


         Public account

         auditor general's annual report .