Background
The Committee consists of a Chairman and Vice-Chairman to be appointed by the House, and not less than six and not more than twelve members to be nominated by the Committee of Selection, as soon as may be after the beginning of each Parliament.
 
The Public Accounts Committee is appointed at the beginning of every Parliament, for the examination of:
 
  • the accounts of the Federation and the appropriation of the sums granted by Parliament to meet the public expenditure.
  • such accounts of public authorities and other bodies administering public funds as may be laid before the House of Representatives.
  • reports of the Auditor-General laid before the House of representatives in accordance with Article 107 of the Federal Constitution.
  • such other matters as the Committee may think fit, or which may be referred to the Committee by the House of Representatives.
  
In the absence of the Chairman or Vice-chairman due to illness or for any other reason whatsoever the Committee shall elect any one member to act as a Chairman to preside over the Committee’s meeting.
 
No member may be appointed or nominated to or act as Chairman or member of the Public Accounts Committee while he is a Minister.
 
The Committee shall have power to send for persons, papers and records, and to report from time to time. 
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