For more than 100 years, the Committee of Public Accounts, more commonly referred to as PAC, has cast an impartial and forensic eye on how State money is spent.
A century pursuing accountability
The PAC is the oldest Standing Committee of Dáil Éireann, which means that under the rules or Standing Orders of Dáil Éireann, it must be created following the establishment of each new Dáil.
With the work of a new Comptroller and Auditor General, commonly known as the C&AG, arising from the constitution of the fledgling Irish Free State and the Standing Orders of a new Irish Parliament providing for a new committee to examine and report on accounts of public bodies, the work of the PAC has continued for more than 100 years to pursue value for money and bring public bodies of the State to account for their spending.
Explore the story of the PAC
For more than 100 years, the Committee of Public Accounts, more commonly referred to as PAC, has cast an impartial and forensic eye on how State money is spent.
What makes a financial watchdog?
- Bringing order to disorder
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The Committee of Public Accounts now has a range of powers that include the power to examine and report to the Dáil on the accounts of State expenditure and on whether public bodies are able to demonstrate that they have achieved value for money in the use of public funds, and the power to compel the appearance of persons, papers, and records.
However, before Ireland gained independence on 6 December 1922, the spending of public funds in Ireland was scrutinised by the Committee of Public Accounts in Westminster. Take a look at how Ireland's own PAC came into being and the immediate effect it had on bringing order to chaotic accounts in the young Irish State.
- Breaking barriers
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The PAC is unlike any other committee in Leinster House, often going beyond partisan politics in its method and work.
There has traditionally been a collegial atmosphere on the Committee, which has helped with effective financial scrutiny of public bodies, and votes rarely arise. Members generally take a non-partisan approach to PAC work, focusing on scrutinising public expenditure and holding those responsible for its expenditure to account.
- A century of accountability
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The PAC provides a parliamentary forum to pursue accountability for the public finances, publicly examining issues of concern around public expenditure or services identified by members from their own knowledge of public administration or by the C&AG.
This transparent approach to accountability is central to our parliamentary democracy, bring public transparency and accountability to spending that helps to build public trust in the work of public agencies.
- Pursuing value for money
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The PAC calls the heads of Government Departments and offices, who are referred to as Accounting Officers, and the chief officers of other public bodies, who are the statutory "accountable persons", who must appear before it and answer questions about their management and use of public funds.
In essence, the Committee is concerned with "how" rather than "why" public money has been spent. The anticipatory effect of having to account for spending in front of the PAC helps to ensure correct financial procedures are followed.
The watchdog at work:
Bringing order to disorder
Throughout the history of the PAC, it has broken new ground in pursuing value for money and accountability.
Witness to the Committee
Catherine Murphy
A member of the PAC for many years, Catherine Murphy gives some insight into the work programme of the committee and how its actions affected Government policy.
Called and examined
Witnesses are called before the PAC to account for the spending in areas under their remit. At the beginning of PAC meetings, these witnesses are formally called and examined.
The PAC has been calling and examining witnesses for decades but how well do you know the work of the committee?
The watchdog at work:
Breaking barriers
Throughout the history of the PAC, it has broken new ground in pursuing value for money and accountability.
Witness to the Committee
Sean Fleming
A member of the PAC for many years, Sean Fleming gives some insight into the work programme of the committee and how its actions affected Government policy.
The changing face of PAC reports
Use the slider to compare the cover of the most recent report published by the PAC with an example from almost 60 years beforehand.
The PAC's reporting on issues of financial scrutiny and accountability has been a characteristic of Ireland's Parliament since the early 1920s.
PAC | Deep dive
Democratic accountability and the Committee of Public Accounts
Professor Muiris MacCarthaigh looks at how expectations around public accountability have changed since the inception of the PAC and what it means for how it works today.
The watchdog at work:
A century of accountability
Throughout the history of the PAC, it has broken new ground in pursuing value for money and accountability.
Witness to the Committee
John Brady
A member of the PAC for many years, John Brady gives some insight into the work programme of the committee and how its actions affected Government policy.
PAC | Deep dive
Assessing government’s responsiveness to PAC
Dr. Catherine Lynch of the Oireachtas Library & Research Service considers the effect of work done in committees like PAC on the actions of government.
The watchdog at work:
Pursuing value for money
Throughout the history of the PAC, it has broken new ground in pursuing value for money and accountability.