Public Accounts Committee (United Kingdom)


The Committee of Public Accounts is a select committee of the British House of Commons. It is responsible for overseeing government 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... 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, when he was British Chancellor of the Exchequer in the 1860s. The first Public Accounts Committee was established in 1862 by a resolution of the British House of Commons:
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 and many non-Commonwealth countries. A minister from Her Majesty's Treasury 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 appointed The Committee of Public Accounts to oversee the work of the Comptroller and Auditor General 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 failures highlighted by the Public Accounts Committee

The Public Accounts Committee has criticised the expenditure on numerous government projects over the years, such as:
The Committee's members for the 2017 session of Parliament are as follows:

Chairs of the Public Accounts Committee (1861–present)

House of Commons standing orders give the opposition party the right to chair the committee
YearChairmanParty
1861–63Sir Francis Tornhill BaringLiberal
1864–1866Rt Hon Edward Pleydell-BouverieLiberal
1866Mr George Sclater-BoothConservative
1867–68Mr Hugh C E ChildersLiberal
1869Mr William Pollard-UrquhartLiberal
1870–71Rt Hon George Ward HuntConservative
1872–73Mr George Sclater-BoothConservative
1874–76Rt Hon John George DodsonLiberal
1877–1880Lord Frederick CavendishLiberal
1884–85Sir Henry HollandConservative
1886Sir John Eldon GorstConservative
1887–88Sir John LubbockLiberal Unionist
1889–92Sir Ughtred Kay-ShuttleworthLiberal
1893Mr Edmond WodehouseLiberal Unionist
1894–95Sir Richard TempleConservative
1896–1900Mr Arthur O'ConnorIrish National
1901–05Rt Hon Sir Arthur HayterLiberal
1906–08Rt Hon Victor Christian William CavendishLiberal Unionist
1908–18Col Robert WilliamsUnionist
1919–20Rt Hon Sir Francis Dyke AclandLiberal
1921–22Mr Aneurin WilliamsLiberal
1923Mr Frederick William Jowett JPLabour
1924Lt Col Rt Hon Walter Edward GuinnessConservative
1924–29Rt Hon Willian Graham JPLabour
1929–31Mr Arthur Michael SamuelConservative
1931–38Mr Morgan JonesLabour
1938–41Rt Hon Frederick William Pethick-LawrenceLabour
1941–43Lt Col Rt Hon Walter ElliotUnionist
1943–45Lt Col Sir Assheton Pownall OBE TDUnionist
1946–48Rt Hon Osbert PeakeConservative
1948–50Rt Hon Ralph AsshetonConservative
1950–51Sir Ronald Cross and Rt Hon Charles WaterhouseConservative
1951–52Mr John EdwardsLabour
1952–59Sir George BensonLabour
1959–63Rt Hon Harold WilsonLabour
1963–64Rt Hon A.L.N. Douglas HoughtonLabour
1964–70Rt Hon John Boyd-CarpenterConservative
1970–73Rt Hon Harold LeverLabour
1972–73Rt Hon Edmund Dell Labour
1974–79Rt Hon Edward DuCannConservative
1979–83Rt Hon Joel BarnettLabour
1983–97Rt Hon Robert SheldonLabour
1997–2001Rt Hon David DavisConservative
2001–10Mr Edward LeighConservative
2010–15Rt Hon Dame Margaret HodgeLabour
2015-Ms Meg HillierLabour

Concerns

The PAC is concerned that central government funding cuts left many local authorities subject to “enormous pressure” and “in a worrying financial position”.