CROSS RIVER – PUBLIC ACCOUNT COMMITTEE LAW

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LAWS OF CROSS RIVER STATE

CHAPTER P13

PUBLIC ACCOUNTS COMMITTEE LAW

ARRANGEMENT OF SECTIONS

SECTION

1. Establishment and constitution of the Committee.
2. Duties of the Committee.
3. Powers of the Committee.
4. Appointment and duties of Secretary.
5. Assessor to the Committee.
6. Power to impose or confer additional duties or powers on the Committee.
7. Procedure and quorum.
8. Payment of allowances.
9. Interpretation.
10. Citation.

CHAPTER P13

PUBLIC ACCOUNTS COMMITTEE LAW

A Law to establish a Committee for the examination of the Public Accounts of Public Bodies directly established by or under any written Law in the State.

(1st October, 1960)

[Commencement.]

1. Establishment and constitution of the Committee

(1)     There shall be established a committee to be known as the Public Accounts Committee consisting of a Chairman and seven other members all of whom shall be appointed by the Governor.

(2)     Notice of appointment under subsection (1) above shall be published in the Gazette and shall specify the tenure of office of each person appointed.

2. Duties of the Committee

(1)     The duties of the Committee shall be—

(a)     to examine, in the light of any report submitted by the Auditor-General of the State, the public accounts of the State showing the appropriation of sums granted by the Government to meet public expenditure of the State; and

(b)     to examine the reports and accounts of any public body corporate or unincorporated directly established by or under any written law made by the Governor or having effect in the State as if so made.

(2)     The Committee shall in each year submit to the Governor a report of its findings in respect of the preceding year.

3. Powers of the Committee

(1)     For the purposes of section 2 above, the Committee shall have power to take oral or written evidence from persons concerned and to do anything which in its opinion is calculated to facilitate the carrying out of its functions under this Law.

(2)     Any expenses incurred by the Committee under this Law shall be defrayed from moneys provided by the State’s Ministry of Finance.

4. Appointment and duties of Secretary

(1)     The Governor shall appoint by name or office a person to be Secretary to the Committee, and a person so appointed shall conduct the correspondence of the Committee, keep the records of the Committee and perform such other duties as the Committee may from time to time direct.

(2)     The Secretary shall be an officer of the Committee but not a member, and accordingly shall not take part as a member in the deliberations of the Committee.

5. Assessor to the Committee

The Auditor-General of the State shall be entitled to attend the meetings of the Committee as an assessor but shall not be entitled to vote.

6. Power to impose or confer additional duties or powers on the Committee

The Governor may, by order published in the Gazette, impose such additional duties or confer such additional powers as in his opinion can conveniently be discharged or exercised by the Committee along with the duties or powers imposed or conferred by and under this Law.

7. Procedure and quorum

(1)     Subject to subsection (3) of this section, this Committee may regulate its own procedure and perform its functions notwithstanding any vacancy in its membership or the absence of any member from any particular meeting.

(2)     Where the office of Chairman is vacant or the Chairman is absent from a particular meeting, the members of the Committee present shall choose one of their number to preside at that particular meeting.

(3)     The Chairman and any other two members of the Committee shall form a quorum.

(4)     For the purposes of subsection (3) of this section the word “Chairman” includes a member of the Committee who presides at a meeting by virtue of subsection (2) of this section.

8. Payment of allowances

There shall be paid to the Chairman and every member of the Committee such allowances as the Governor may, from time to time, determine.

9. Interpretation

In this Law unless the context otherwise requires—

“Chairman” means Chairman of the Committee;

“Committee” means the Public Accounts Committee established by virtue of section 1 of this Law;

“functions” includes powers and duties;

“Gazette” means the State Gazette;

“Governor” means Governor of the State;

“State” means the Cross River State of Nigeria.

10. Citation

This Law may be cited as the Public Accounts Committee Law.

CHAPTER P13

PUBLIC ACCOUNTS COMMITTEE LAW

SUBSIDIARY LEGISLATION

List of Subsidiary Legislation

1. Public Accounts Committee (Additional Powers and Duties ) Order.

PUBLIC ACCOUNTS COMMITTEE

(ADDITIONAL POWERS AND DUTIES) ORDER

ARRANGEMENT OF ORDERS

ORDER

1. Additional functions of the Committee.
2. Short title.

PUBLIC ACCOUNTS COMMITTEE

(ADDITIONAL POWERS AND DUTIES) ORDER

(1st March, 1985)

[Commencement.]

1. Additional functions of the Committee

(1)     The duties of the Committee laid down in section 2 of the Law shall include—

(a)     examination of accounts of projects in which the State Government has interest; and

(b)     examination of Government expenditure where irregularities (financial or otherwise) are suspected.

(2)     The functions specified in subparagraph (1) of this paragraph shall be carried out whether or not there is in support the Auditor-General’s annual report or finding.

2. Short title

This Order may be cited as the Public Accounts Committee (Additional Powers and Duties) Order.