Our objective is to improve the efficiency and effectiveness of States' departments and States'-funded bodies, by examining audit reports, by investigating the use of resources and public funds, and by challenging the adequacy of the corporate governance arrangements

The Public Accounts Committee will comply with the draft Code of Practice for Scrutiny Panels and the Public Accounts Committee.  There are specific rules which govern the relationship between the Comptroller and Auditor General and the Public Accounts Committee.

These are - 

1.         Public Accounts Committee (“PAC”)

1.1       The general approach of the PAC will reflect that adopted by the Scrutiny Panels. There are certain differences in operation which arise from the different remit of the PAC.

1.2       Scrutiny Panels review policy in contrast to the PAC which reviews implementation of the policy. The PAC will normally question the Chief Officers (Accounting Officers) and other Departmental Officers and not the Ministers.

1.3       The remit of the PAC is set out in Standing Order 128 [Appendix 3(14)].  (A summary of the differences in approach between the PAC and the Scrutiny Panels can be found in the Appendix).

1.4       The Chairman of the PAC is appointed in the manner prescribed in Standing Order 119 [Appendix 3(15)].

1.5       Administrative liaison between the PAC and the Comptroller and Auditor General (“CAG”) will be handled by the States Greffe.

1.6       The Committee will be comprised of at least 4 members, 50 per cent of whom shall be elected members and 50 per cent shall be non-elected members.

1.7       Where possible the independent members of the PAC should represent different areas of expertise.

1.8       The PAC may hold private meetings for the purpose of discussing reports by the CAG or when preparing for a public hearing. There will also be other instances when the matter under discussion may concern particularly sensitive material. The decision on whether to hold private or public meetings will be decided by the PAC in conjunction with the CAG.

1.9       The PAC is neither political nor adversarial in its approach to questioning witnesses at hearings. This is particularly important since the witnesses are normally public employees without the power of public reply.

1.10     It is unlikely that the PAC will require expert witnesses as advice will be supplied by the CAG.

1.11     Meetings will be scheduled in conjunction with the CAG.

1.12     Information and papers submitted from States Departments to the PAC will be treated as confidential until a report has been made to the States.

            The CAG should make two sets of papers available to the PAC as follows –

            (a)        Reports which would have been published before submission to the PAC; and

            (b)        Briefings which would be intended to assist the committee in deciding how to approach a matter which had been the subject of a published report. This may, for example, suggest areas of enquiry which the committee might wish to take further or questions that it might wish to ask. Briefings would be confidential.

1.13     Premature disclosure of material submitted to the PAC may affect the effectiveness of its work and that of the CAG.

            The CAG will discuss reports prior to circulation with the Chairman, PAC in order to check any political sensitivities.

            PAC members will be informed of the publication of a report from the CAG 7 days prior to its publication.

            Copies of all CAG’s reports will be made available to PAC members at the same time as other States members and the media.

1.14     All disclosures and Press Releases will be subject to agreement between the CAG and the PAC.

1.15     The PAC and the CAG are both independent, answerable only to the States Assembly. The CAG has a statutory duty to liaise with the PAC and will attend all meetings of the PAC. It is essential that the PAC and CAG should work together whilst remembering that neither shall dictate to the other.

1.16     The CAG will draw up a programme of work and will consult with the PAC on items to be included.

1.17     The CAG will undertake the research and analysis and produce a report containing conclusions and recommendations.

1.18     The CAG and the PAC will discuss the reports and decide whether the conclusions are of such public interest that they should be the subject of a public hearing. A report will be published, following the hearing, which includes the comments of the PAC on the report and the findings of the hearing.

1.19     The CAG will conduct further investigations to establish the extent of the implementation of recommendations.

            The CAG will as a matter of normal course review the extent to which recommendations made in any report of the PAC (and any report of the CAG) are implemented. Any observations arising from such a review will either be the subject of a further report or will be covered by the CAG’s annual report.

            Before completing its own hearings and consideration of any matter, the PAC will consider inviting Chief Officers to undertake to implement changes in their arrangements to deal with problems that have been identified. Where appropriate, these undertakings will be included in the PAC’s report.

1.20     If the report prepared by the CAG concludes that there have been problems with the implementation of recommendations then the PAC may hold further hearings with Ministers and public employees.

1.21     If the PAC considers that a very significant and unexpected matter has arisen then the PAC will consult with the CAG as to the possibility of including this in the existing work programme.

1.22     The PAC has some resources with which to commission its own reports. This is exceptional and will first be discussed with the CAG.

Appendix 

THE ROLES OF SCRUTINY PANELS VS THE PUBLIC ACCOUNTS COMMITTEE