Public Accounts Committee (UK)

Public Accounts Committee (UK)
Name	Public Accounts Committee (UK)
Legislature	House of Commons
Established	1861
Chairman	Meg Hillier
Jurisdiction	United Kingdom

Public Accounts Committee (UK) The Public Accounts Committee (PAC) is a select committee of the House of Commons responsible for scrutinising public expenditure and ensuring value for money in spending by Her Majesty's Treasury and other public bodies. Originating in the 19th century, the PAC examines reports from the Comptroller and Auditor General and the National Audit Office, producing findings that influence Parliament and Whitehall accountability across the United Kingdom.

History and Origins

The PAC traces its roots to reforms following the Pitt the Younger era and the creation of permanent public audit arrangements in the 19th century, notably influenced by the establishment of the Comptroller of the Exchequer and later the Comptroller and Auditor General. Early impetus came from debates in the House of Commons alongside reforms associated with figures like William Ewart Gladstone and institutional changes tied to the Exchequer and Audit Departments Act 1866 and evolving relations with the Treasury. Over time, interactions with bodies such as the National Audit Office and procedural developments in Parliamentary procedure shaped the PAC into a central instrument of fiscal oversight.

Role and Functions

The PAC's core function is to examine the value for money of public spending by interrogating reports produced by the Comptroller and Auditor General of the National Audit Office. The committee holds evidence sessions with accounting officers from departments such as the Ministry of Defence, Department for Work and Pensions, and the Department of Health and Social Care, and challenges senior officials from arm's-length bodies including NHS England, HM Revenue and Customs, and Network Rail. The PAC produces reports that recommend remedial action to entities like the Cabinet Office and Her Majesty's Treasury, as well as prompting responses from ministers and influencing debates in the House of Commons Chamber.

Membership and Leadership

Membership of the PAC consists of MPs nominated by the House of Commons Committee of Selection and reflects party balances similar to other select committees; chairs are elected by the whole House of Commons in cross-party ballots. Notable chairs have included figures who later held wider prominence in Parliament, and recent chairs have engaged with accounting officers and permanent secretaries from departments such as the Ministry of Housing, Communities and Local Government and the Department for Transport. The committee works with specialist staff drawn from the National Audit Office and parliamentary clerks, and collaborates with international counterparts like committees in the United States House of Representatives and the Australian Parliament.

Procedures and Powers

The PAC summons witnesses, requires submission of documents, and conducts public hearings, drawing on statutory and parliamentary conventions developed alongside the Civil Service and the Accountant General. Its authority derives from the procedural standing orders of the House of Commons and from the mandate of the Comptroller and Auditor General to report on public accounts. The committee's findings are reported to the House of Commons and can prompt follow-up investigations by the National Audit Office, ministerial answers, and parliamentary debates. While the PAC lacks judicial powers, it leverages publicity, cross-party consensus, and relationships with bodies such as the Institute for Fiscal Studies and the Chartered Institute of Public Finance and Accountancy to exert influence.

Notable Inquiries and Reports

The PAC has conducted high-profile inquiries into areas including defense procurement reviews involving Ministry of Defence projects, health sector investigations regarding NHS England and major programmes, and transport scrutiny such as work on Network Rail and major rail franchises. Its reports have addressed significant events and programmes associated with entities like the Department for International Development, major infrastructure projects linked to Heathrow Airport and Crossrail, and responses to crises engaging the National Health Service and Cabinet Office coordination. Findings have prompted ministerial resignations, policy reversals debated in the House of Commons, and procedural reforms across departments such as the Home Office and Ministry of Justice.

Relationship with Other Parliamentary Bodies

The PAC operates alongside departmental select committees of the House of Commons, often coordinating with committees dealing with Treasury matters and working with bodies such as the Public Administration and Constitutional Affairs Committee and the Committee of Public Accounts equivalents in devolved legislatures including the Scottish Parliament and the Senedd Cymru. It liaises with the National Audit Office and international audit institutions like the European Court of Auditors and the International Organization of Supreme Audit Institutions to align standards. The PAC’s reports inform proceedings in the House of Commons Chamber, influence questions tabled by members of Parliament, and shape scrutiny undertaken by the House of Lords through committees that examine secondary legislation and departmental performance.

Category:Committees of the British House of Commons