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Difficulty: MediumLegislative Functions, Law-Making Process, and Controls

In a constitutional government, parliament exercises financial control over executive expenditure through various institutional mechanisms. Which legislative committee is specifically empowered to examine the audited accounts of government ministries, departments, and agencies to ensure post-expenditure financial accountability?

  1. Public Accounts CommitteeAnswer
  2. B
    Appropriation Committee
  3. C
    Committee of the Whole
  4. D
    Rules and Business Committee

Answer

The Public Accounts Committee is specifically empowered to examine audited government accounts and ensure post-expenditure accountability.
The Public Accounts Committee is a key legislative instrument for financial control. It receives and examines official audit reports prepared by the Auditor-General on government accounts, ensuring public funds approved by parliament were spent strictly according to legal authorization and without financial irregularity.

Step-by-Step Solution

1
Identify the legislative mechanism responsible for post-expenditure control.
Post-expenditure control involves reviewing audited financial records after public money has been spent.
Different legislative committees handle pre-expenditure budgeting versus post-expenditure auditing.
2
Distinguish between the roles of the specialized legislative committees.
The Auditor-General submits state audit reports directly to the Public Accounts Committee for detailed legislative scrutiny.
This committee acts as the primary parliamentary watchdog over public finances to expose financial impropriety and waste.

Key Concept

Legislative Financial Control and the Public Accounts Committee
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Topics

Legislative Functions, Law-Making Process, and Controls

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