Public Accounts Committee
The Public Accounts Committee was established as a States committee following the Machinery of Government changes in May 2004. The Committee subsumed the work of the former Audit Commission. The main work of the PAC includes ensuring a proper scrutiny of the financial affairs of the States and that States bodies operate to the highest standards in financial matters; and examining whether public funds have been applied for the purposes intended by the States and that extravagance and waste are eradicated.
How Does the Public Accounts Committee Operate?
In fulfilling the mandate of the Committee, the PAC carries out investigations into States departments and States funded non-States bodies in order to ascertain whether they are providing best use of public money for Guernsey. PAC inquiries are based on earlier research either performed directly by the PAC or by third parties, for example, the National Audit Office, commissioned by the PAC or another department. The findings are produced in an Initial Report. After the department or organisation concerned has commented and agreed upon this report, a private hearing is held, at which senior staff are questioned about the content of the report.
The hearing process is a key element of public accountability from which important lessons can be learnt and a plan of action and a commitment to change achieved. The hearing enables the PAC to examine how and over what time scale the department/organisation will effect the recommendations detailed in the report. It is the end of the process of information gathering for the PAC and will be the basis for a subsequent PAC report, which will then be published before the States in a Billet d'Etat. In summary:
- Report by third party/PAC
- Report sent to Department/Organisation for comment and agreement
- Hearing based on report
- Joint report by the PAC and third party published in the States