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The Committee of Public Accounts is a select committee of the
British House of Commons The House of Commons is the lower house of the Parliament of the United Kingdom. Like the upper house, the House of Lords, it meets in the Palace of Westminster in London, England. The House of Commons is an elected body consisting of 650 mem ...
. It is responsible for overseeing
government A government is the system or group of people governing an organized community, generally a state. In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government is a ...
expenditures, and to ensure they are effective and honest. The committee is seen as a crucial mechanism for ensuring transparency and accountability in government financial operations, having been described by Professor the Lord Hennessy as "the queen of the select committees...
hich Ij ( fa, ايج, also Romanized as Īj; also known as Hich and Īch) is a village in Golabar Rural District, in the Central District of Ijrud County, Zanjan Province, Iran Iran, officially the Islamic Republic of Iran, and also ...
by its very existence exert a cleansing effect in all government departments".


Overview

The recommendation for the creation of a committee to oversee government accounts was first put forward in 1857 by a small group of interested Members of Parliament led by Sir Francis Baring. The structure and function of the PAC date back to reforms initiated by
William Ewart Gladstone William Ewart Gladstone ( ; 29 December 1809 – 19 May 1898) was a British statesman and Liberal politician. In a career lasting over 60 years, he served for 12 years as Prime Minister of the United Kingdom, spread over four non-conse ...
, when he was British
Chancellor of the Exchequer The chancellor of the Exchequer, often abbreviated to chancellor, is a senior minister of the Crown within the Government of the United Kingdom, and head of His Majesty's Treasury. As one of the four Great Offices of State, the Chancellor is ...
in the 1860s. The first Public Accounts Committee was established in 1862 by a resolution of the
British House of Commons The House of Commons is the lower house of the Parliament of the United Kingdom. Like the upper house, the House of Lords, it meets in the Palace of Westminster in London, England. The House of Commons is an elected body consisting of 650 mem ...
:
There shall be a standing committee designated "The Committee of Public Accounts"; for the examination of the Accounts showing the appropriation of sums granted by Parliament to meet the Public Expenditure, to consist of nine members, who shall be nominated at the commencement of every Session, and of whom five shall be a quorum.
The form has since been replicated in virtually all
Commonwealth of Nations The Commonwealth of Nations, simply referred to as the Commonwealth, is a political association of 56 member states, the vast majority of which are former territories of the British Empire. The chief institutions of the organisation are the Co ...
and many non-Commonwealth countries. A minister from
His Majesty's Treasury His Majesty's Treasury (HM Treasury), occasionally referred to as the Exchequer, or more informally the Treasury, is a department of His Majesty's Government responsible for developing and executing the government's public finance policy and e ...
sits on the committee but, by convention, does not attend hearings. The Chair of the committee is always drawn from the main opposition party and is usually a former senior Minister. The
Exchequer and Audit Departments Act 1866 The Exchequer and Audit Departments Act 1866 is the UK Act of Parliament under which most of the revenue from taxation, and all other money payable to the Exchequer, must be paid into the Consolidated Fund. The act "established a cycle of account ...
appointed The Committee of Public Accounts to oversee the work of the
Comptroller and Auditor General An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Fre ...
(C&AG) The Committee continues to be assisted by the C&AG who is a permanent witness at its hearings, along with his staff of the National Audit Office, who provide briefings on each report and assist in the preparation of the Committee's own reports.


Notable reports

The Public Accounts Committee has criticised numerous aspects of government spending over the years, including: *in 2009, the committee highlighted problems with contractor delivery on service contracts such as the marking of SATS tests and the payment of
Education Maintenance Allowance Education Maintenance Allowance (EMA) ( cy, Lwfans Cynhaliaeth Addysg; LCA) is a financial scheme applicable to students and those undertaking unpaid work-based learning in the United Kingdom (except England) and aged between sixteen and nineteen ...
s, which was then payable in England as well as in the devolved nations. The committee noted that government departments were not paying sufficient attention to
contract management Contract management or contract administration is the management of contracts made with customers, vendors, partners, or employees. Contract management includes negotiating the terms and conditions in contracts and ensuring compliance with the terms ...
tasks. * reductions in funding for
local authorities Local government is a generic term for the lowest tiers of public administration within a particular sovereign state. This particular usage of the word government refers specifically to a level of administration that is both geographically-loca ...
, described in 2010 as leaving many of them "in a worrying financial position" *the NHS
National Programme for IT The NHS Connecting for Health (CFH) agency was part of the UK Department of Health and was formed on 1 April 2005, having replaced the former NHS Information Authority. It was part of the Department of Health Informatics Directorate, with the role ...
, which was described in 2013 as one of the worst fiascos ever in the history of public sector contracts * the decommissioning of the Sellafield
nuclear reprocessing Nuclear reprocessing is the chemical separation of fission products and actinides from spent nuclear fuel. Originally, reprocessing was used solely to extract plutonium for producing nuclear weapons. With commercialization of nuclear power, the ...
site, noting in 2013 that the cost had reached £67.5 billion, and there was "no indication of when that cost will stop rising" *the "unimaginable" amount spent on the outsourced system for COVID-19 testing and contact tracing up to March 2021, with no clear evidence of overall effectiveness


Membership

The Committee's members as of October 2022 are as follows:


Changes since 2019


2017-2019 Parliament

The chair was elected on 12 July 2017, with members being announced on 11 September 2017.


Changes 2017-2019


2015-2017 Parliament

The chair was elected on 18 June 2015, with members being announced on 7 July 2015.


Changes 2015-2017


2010-2015 Parliament

The chair was elected on 10 June 2010, with members being announced on 12 July 2010.


Changes 2010-2015


Chairs (1861–present)

House of Commons standing orders give the party of the official Opposition the right to chair the committee.Standing Order 122B(8)(f)
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See also

*
List of Committees of the United Kingdom Parliament The parliamentary committees of the United Kingdom are committees of the Parliament of the United Kingdom. Each consists of a small number of Members of Parliament from the House of Commons, or peers from the House of Lords, or a mix of both, ap ...


References


Further reading

* David McGee, ''The Overseers – Public Accounts Committees and Public Spending'', Pluto Press, London 2002. * Stapenhurst, Rick; Sahgal, Vinod; Woodley, William; Pelizzo, Riccardo; ''
World Bank The World Bank is an international financial institution that provides loans and grants to the governments of low- and middle-income countries for the purpose of pursuing capital projects. The World Bank is the collective name for the Interna ...
'', 1 May 2005, Policy Research Working Paper WPS3613,
Scrutinizing public expenditures: assessing the performance of public accounts committees
* Pelizzo, Riccardo, Stapenhurst, Rick, Saghal, Vinod and William Woodley, What Makes Public Accounts Committees Work?, Politics and Policy, vol. 34, n. 4, December 2006. pp. 774–793. * Riccardo Pelizzo and Rick Stapenhurst, Strengthening Public Accounts Committees by Targeting Regional and Country Specific Weaknesses, in Anwar Shah (ed.), Performance Accountability and Combating Corruption, Washington DC, The World Bank, 2007, pp. 379–393. * Jacobs, K. 1997. ‘A reforming accountability’, International Journal of Health Planning and Management 12: 169–85. * Jacobs, K.1998. ‘Value for money auditing in New Zealand: competing for control in the public sector’, British Accounting Review 30: 343–360 * Jones, C. 1987. ‘The Origins of the Victorian Parliamentary Public Accounts Committee’, MA, University of Melbourne.


External links


Public Accounts Committee homepage

Records for this Committee are held at the Parliamentary Archives
{{Chairs of the Public Accounts Select Committee Westminster system Select Committees of the British House of Commons 1861 establishments in the United Kingdom UK