States Assembly | Public Accounts Committee

This Committee determines whether public funds have been used efficiently, effectively, and economically to deliver value for money for Islanders. One of its key tasks is to assess whether the funds have been applied for the purpose intended by the States and whether sound financial practices have been maintained.

The Public Accounts Committee's (PAC) role is to receive reports from the Comptroller and Auditor General (C&AG) and to report to the States upon any significant issues arising. These reports may concern:

the results of various audits
the annual accounts of various States Funds
the results of investigations into the economy, efficiency and effectiveness achieved in the use of resources by States funded bodies, independently audited States bodies (apart from those that are companies owned and controlled by the States) and States aided independent bodies
the adequacy of the corporate governance arrangements within the States, States funded bodies, independently audited States bodies, and States aided independent bodies

In addition, the PAC retains the right to examine issues other than those arising specifically from the reports of the C&AG.

The PAC assesses whether:

public funds have been applied for the purpose intended by the States
effective action is being taken to eradicate waste and inefficiencies
sound financial practices are being applied throughout the administrations of the States

The core activity of the PAC differs from that of the Scrutiny Panels. Whereas Scrutiny Panels examine the development of policy and legislation and consider the effectiveness of existing policies and laws, the PAC examines how States' resources are utilised in the implementation of policy. On that basis, Scrutiny Panels ordinarily direct their enquiries to Ministers, whereas PAC tends to direct its enquiries to Chief Officers and Accountable Officers.

The terms of reference for the PAC are defined in Standing Order 132 of the States of Jersey.