The Public Accounts Committee (PAC) is a current statutory committee of the Legislative Assembly, established 4 Sep 1902, re-established 22 June 2011.
The Public Accounts Committee has responsibilities under Part 4 of the Public Finance and Audit Act 1983 to inquire into and report on activities of Government that are reported in the Total State Sector Accounts and the accounts of the State’s authorities.
The Committee, which was first established in 1902, scrutinises the actions of the Executive Branch of Government on behalf of the Legislative Assembly. The Committee recommends improvements to the efficiency and effectiveness of government activities.
A key part of Committee activity is following up aspects of the Auditor-General’s reports to Parliament. The Committee may also receive referrals from Ministers, the Legislative Assembly and the Auditor-General to undertake inquiries.
The Public Accounts Committee also has responsibilities under Section 15 of the Parliamentary Budget Officer Act 2010 to monitor and review the operations of the Parliamentary Budget Office.
Resolution passed 22 June 2011, 55th Parliament, Votes and Proceedings No.23, Item 12, Page 4
1. In accordance with section 54(2) of the Public Finance and Audit Act 1983, the following members be appointed to serve on the Public Accounts Committee:
Mr Bart Bassett, Mr Michael Daley, Dr Geoff Lee, Mr Jonathan O'Dea, Mr Greg Piper* and Mr John Williams. *Amended 21 March 2013.
2. The Committee have leave to make visits of inspection within the State of New South Wales and other States and Territories of Australia.
The functions of the Committee as set out in s57 of the Public Finance and Audit Act 1983 are follows:
(a) to examine the consolidated financial statements and general government sector financial statements transmitted to the Legislative Assembly by the Treasurer,
(b) to examine the financial reports of authorities of the State, being financial reports that have been:
(i) audited by the Auditor-General or an auditor appointed under section 47 (1), or
(ii) laid before the Legislative Assembly by a Minister of the Crown,
(c) to examine the opinion or any report of the Auditor-General transmitted with the consolidated financial statements and general government sector financial statements or laid before the Legislative Assembly with the financial report of an authority of the State (including any documents annexed or appended to any such opinion or report),
(c1) to examine any report of the Auditor-General laid before the Legislative Assembly,
(d) to report to the Legislative Assembly from time to time upon any item in, or any circumstances connected with, those financial reports, reports or documents which the Committee considers ought to be brought to the notice of the Legislative Assembly,
(e) to report to the Legislative Assembly from time to time any alteration which the Committee thinks desirable in the form of those financial reports or in the method of keeping them or in the method of receipt, expenditure or control of money relating to those financial reports,
(f) to inquire into, and report to the Legislative Assembly upon, any question in connection with those financial reports which is referred to it by the Legislative Assembly, a Minister of the Crown or the Auditor-General, and
(g) to inquire into expenditure by a Minister of the Crown made without Parliamentary sanction or appropriation or otherwise than in accordance with the provisions of this Act or any other Act and report to the Legislative Assembly from time to time upon any matter connected with that expenditure which the Committee considers ought to be brought to the notice of the Legislative Assembly.
NSW Audit Office
Public Finance and Audit Act