7. Re ini
&
ts ns
op
pr ons
n o
ou ini
es &
c p
en in
ac it o
ts te
ts d
pu res
re au
rp
bl t
te ains
ic
In pl
ex
Produces accounts
of expenditure
8. PUBLIC ACCOUNTS
COMMITTEE Functions
Public Finance and Audit Act 1983, Section 57
• PAC’s primary functions are to examine:
Total State Sector Accounts
Financial reports of State authorities
Opinions and reports of the Auditor-General
Restrictions on the Committee
x Government policy, unless inquiry referred by
Assembly or Minister
x Estimates of proposed expenditure
19. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
• Seek submission from agency 12 months after audit
• Refer agency’s submission to A-G for comment
• Hearings with agency and A-G
• Report to Parliament
• Debate in Parliament
• Government response within 6 months
20. • A-G made 15
recommendations
• Main issue: Need targets
• Committee found Legal Aid
implementing 9, considering
2, rejected 3
• Reporting against targets
rejected
21. • PAC made 3
recommendations
• Government agreed to
primary rec: Legal Aid to
report services against
targets
• Government did not agree to
2 minor recs.
22. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
Purpose:
• Bring together the professional expertise of the Audit Office and
political authority and accountability of the PAC
23.
24. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
Purpose:
• Bring together the professional expertise of the Audit Office and
political authority and accountability of the PAC
• Ensure recommendations of value are not forgotten
Agency revised responses for hearing
25. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
Purpose:
• Bring together the professional expertise of the Audit Office and
political authority and accountability of the PAC
• Ensure recommendations of value are not forgotten
• Allow both recommendations and responses to be tested in the
political arena
Explain any rejection of recommendations
Demonstrate how any problems have been addressed
26. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
Purpose:
• Bring together the professional expertise of the Audit Office and
political authority and accountability of the PAC
• Ensure recommendations of value are not forgotten
• Allow both recommendations and responses to be tested in the
political arena
• Ensure CEOs account to the Parliament for how they respond to
recommendations
Outline changes to address issues
Explain any lack of progress
27. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
Purpose:
• Bring together the professional expertise of the Audit Office and
political authority and accountability of the PAC
• Ensure recommendations of value are not forgotten
• Allow both recommendations and responses to be tested in the
political arena
• Ensure CEOs account to the Parliament for how they respond to
recommendations
• Provide reality check to Audit Office
External assessment of recommendation in light of experience
28. PUBLIC ACCOUNTS
COMMITTEE Review of Performance Audits
Outcome:
• Improved accountability & performance of State agencies