Public Accounts Committee (United Kingdom)
The Public Accounts Committee (PAC) (strictly, the Committee of Public Accounts) is a select committee of the British House of Commons. It is responsible for overseeing government expenditures to ensure they are effective and honest. The PAC is seen as a crucial mechanism for ensuring transparency and accountability in government financial operations, having been described by Professor Peter Hennessy as "the queen of the select committees...[which] by its very existence exert[s] a cleansing effect in all government departments."
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 1861 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. 31 March 1862.
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 (C&AG)  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.
As of 12 November 2012, the members of the committee are as follows:
Occasionally, the House of Commons orders changes to be made in terms of membership of select committees, as proposed by the Committee of Selection. Such changes are shown below.
|2 November 2010||Eric Joyce MP (Labour)||Falkirk||→||Dr Stella Creasy MP (Labour Co-op)||Walthamstow||Hansard|
|24 October 2011||Dr Stella Creasy MP (Labour Co-op)||Walthamstow||→||Meg Hillier MP (Labour Co-op)||Hackney South and Shoreditch||Hansard|
|Rt Hon Anne McGuire MP (Labour)||Stirling||Fiona Mactaggart MP (Labour)||Slough|
|31 October 2011||Justine Greening MP (Conservative)||Putney||→||Chloe Smith MP (Conservative)||Norwich North||Hansard|
|27 February 2012||Jo Johnson MP (Conservative)||Orpington||→||Stewart Jackson MP (Conservative)||Peterborough||Hansard|
|12 November 2012||Matthew Hancock MP (Conservative||West Suffolk||→||Guto Bebb MP (Conservative||Aberconwy||Hansard|
|James Wharton MP (Conservative)||Stockton South||Justin Tomlinson MP (Conservative)||North Swindon|
Chairmen of the Public Accounts Committee (1861–present) 
It is customary for a member of the opposition party to chair the committee.
|1861–63||Sir Francis Tornhill Bearing||Liberal|
|1864–1866||Rt Hon Edward Pleydell Bouverie||Liberal|
|1866||Mr George Sclater-Booth||Conservative|
|1867–68||Mr Hugh C E Childers||Liberal|
|1869||Mr William Pollard Urquhart||Liberal|
|1870–71||Rt Hon George Ward Hunt||Conservative|
|1872–73||Mr George Sclater-Both||Conservative|
|1874–76||Rt Hon John George Dodson||Liberal|
|1877–1880||Lord Frederick Cavendish||Liberal|
|1884–85||Sir Henry Holland||Conservative|
|1886||Sir John Eldon Gorst||Conservative|
|1887–88||Sir John Lubbock||Liberal Unionist|
|1889–92||Sir Ughtred Kay-Shuttleworth||Liberal|
|1893||Mr Edmond Wodehouse||Liberal Unionist|
|1894–95||Sir Richard Temple||Conservative|
|1896–1900||Mr Arthur O'Connor||Irish National|
|1901–05||Rt Hon Sir Arthur Hayter||Liberal|
|1906–08||Rt Hon Victor Christian William Cavendish||Liberal Unionist|
|1908–18||Col Robert Williams||Unionist|
|1919–20||Rt Hon Sir Francis Dyke Acland||Liberal|
|1921–22||Mr Aneurin Williams||Liberal|
|1923||Mr Frederick William Jowett JP||Labour|
|1924||Lt Col Rt Hon Walter Edward Guinness||Conservative|
|1924–29||Rt Hon Willian Graham JP||Labour|
|1929–31||Mr Arthur Michael Samuel||Conservative|
|1931–38||Mr Morgan Jones||Labour|
|1938–41||Rt Hon Frederick William Pethick-Lawrence||Labour|
|1941–43||Lt Col Rt Hon Walter Elliot||Unionist|
|1943–45||Lt Col Sir Assheton Pownall OBE TD||Unionist|
|1946–48||Rt Hon Osbert Peake||Conservative|
|1948–50||Mr Ralph Assheton||Conservative|
|1950–51||1, Sir Ronald Cross; 2, Rt Hon Charles Waterhouse||Conservative|
|1951–52||Mr John Edwards||Labour|
|1952–59||Sir George Benson||Labour|
|1959–63||Rt Hon Harold Wilson||Labour|
|1963–64||Rt Hon A.L.N. Douglas Houghton||Labour|
|1964–70||Rt Hon John Boyd-Carpenter||Conservative|
|1970–73||Rt Hon Harold Lever||Labour|
|1972–73||Rt Hon Edmund Dell (Acting chair during Harold Lever's illness)||Labour|
|1974–79||Rt Hon Edward DuCann||Conservative|
|1979–83||Rt Hon Joel Barnett||Labour|
|1983–97||Rt Hon Robert Sheldon||Labour|
|1997–2001||Rt Hon David Davis||Conservative|
|2001–10||Mr Edward Leigh||Conservative|
|2010–present||Rt Hon Margaret Hodge||Labour|
See also 
- Select Committee (Westminster System)
- British House of Commons
- List of Committees of the United Kingdom Parliament
- David McGee, The Overseers – Public Accounts Committees and Public Spending, Pluto Press, London 2002.
- Stapenhurst, Rick; Sahgal, Vinod; Woodley, William; Pelizzo, Riccardo; World Bank, 1 May 2005, Policy Research Working Paper WPS3613, Scrutinizing public expenditures: assessing the performance of public accounts committees
- Pelizzo, Riccardo, Stapenhurst, Rick, Saghal, Vinod and William Woodley, What Makes Public Accounts Committees Work?, Politics and Policy, vol. 34, n. 4, December 2006. pp. 774–793.
- Riccardo Pelizzo and Rick Stapenhurst, Strengthening Public Accounts Committees by Targeting Regional and Country Specific Weaknesses, in Anwar Shah (ed.), Performance Accountability and Combating Corruption, Washington DC, The World Bank, 2007, pp. 379–393.
- Jacobs, K. 1997. ‘A reforming accountability’, International Journal of Health Planning and Management 12: 169–85.
- Jacobs, K.1998. ‘Value for money auditing in New Zealand: competing for control in the public sector’, British Accounting Review 30: 343–360
- Jones, C. 1987. ‘The Origins of the Victorian Parliamentary Public Accounts Committee’, MA, University of Melbourne.