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Fiscal committee : ウィキペディア英語版
Committee

A committee (or "commission") is a body of one or more persons that is usually intended to remain subordinate to a deliberative assembly. When a larger assembly meets as a committee to discuss or debate, this is called a "committee of the whole". Committees often serve several different functions:
* Governance: In organizations considered too large for all the members to participate in decisions affecting the organization as a whole, a committee (such as a ''board of directors'' or ''executive committee'') is given the power to make decisions, spend money, or take actions. Some or all such powers may be limited or effectively unlimited. For an example of the latter case, board of directors can frequently enter into binding contracts and make decisions which, once taken or made, cannot be taken back or undone under the law.
* Coordination: Individuals from different parts of an organization (for example, all senior vice presidents) might meet regularly to discuss developments in their areas, review projects that cut across organizational boundaries, talk about future options, etc. Where there is a large committee, it is common to have smaller committees with more specialized functions - for example, boards of directors of large corporations typically have an (ongoing) audit committee, finance committee, compensation committee, etc. Large academic conferences are usually organized by a co-ordinating committee drawn from the relevant professional body.
* Research and recommendations: Committees are often formed to do research and make recommendations on a potential or planned project or change. For example, an organization considering a major capital investment might create a temporary working committee of several people to review options and make recommendations to upper management or the board of directors. Such committees are typically dissolved after issuing recommendations (often in the form of a final report).
* Tabling (opposite meaning in UK English) / sending to committee: As a means of public relations by sending sensitive, inconvenient, or irrelevant matters to committees, organizations may bypass, stall, or disacknowledge matters without declaring a formal policy of inaction or indifference.
==Procedures==

* It is common for a chairperson to organize a committee meeting through an agenda, which is usually distributed in advance.
* The chairperson is responsible for running meetings: keeping the discussion on the appropriate subject, recognizing members (calling on them to speak) (omitted in smaller committees ), and calling for votes after a debate has taken place (voting is normally only done in committees involved in governance ). Governance committees often have formal processes (for example, they might follow Roberts Rules of Order); other types of committees typically operate informally, with the chairperson being responsible for deciding how formal the committee processes will be.
* Minutes, a record of the discussion and decisions of the meeting, are often taken by a person designated as the secretary of the committee; they may be legally obligatory (again, typically for governance committees, especially boards of directors).
* For committees that meet regularly, the minutes of the most recent meeting are often circulated to committee members before the next meeting, and are available to the membership of the whole.
* Committees may meet on a regular basis, often weekly or yearly, or meetings may be called irregularly as the need arises. During an emergency, a committee may meet more than once per day, or sit in permanent session, as, for example, ExComm (the President's Executive Committee) did during the Cuban Missile Crisis.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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