The committee consists of 15 members of Lok sabha not 25 members. The function of the committee is to examine the accounts showing the appropriation of the sums granted by Parliament to meet the expenditure of the government of India and such other accounts laid before the House as the committee may think fit. Apart from the Reports of the Comptroller and Auditor General of India on Appropriation Accounts of the Union Government, the Committee also examines the various Audit Reports of the Comptroller and Auditor General on revenue receipts, expenditure by various Ministries/Departments of Government and accounts of autonomous bodies.