Most parliamentary committees exist because Standing Orders or an Act say so. The Public Accounts Committee exists because the Constitution says so.
Section 215 — establishment
There shall be a Public Accounts Committee, which is a Permanent Parliamentary Committee for the purposes of Subdivision VI.2.E — the committee system. Its constitution and procedures therefore operate within the Permanent Parliamentary Committees Act 1994 and the Standing Orders, but its existence is constitutionally guaranteed.
Section 216 — functions
The primary function of the Public Accounts Committee is, in accordance with an Act of the Parliament, to examine and report to the Parliament on the public accounts of Papua New Guinea and on the control of and on transactions with or concerning the public moneys and property of Papua New Guinea.
Section 216(2) extends that function to:
- any accounts, finances and property subject to inspection and audit by the Auditor-General under section 214(2) — that is, all arms, departments, agencies and instrumentalities of the National Government, and all bodies set up by Act or by executive or administrative act for governmental or official purposes; and
- reports by the Auditor-General under sections 214(2) and 214(3).
Section 216(3) allows an Act to expand these functions and to confer additional ones not inconsistent with them.
Why the Auditor-General and the Committee work as a pair
The Auditor-General audits and reports; the Committee examines and reports. The Auditor-General is independent but has no power to compel action. The Committee sits in Parliament, can call officials, and reports to the House that controls appropriations under section 209.
The relationship runs the other way too. Under section 213(2), the Auditor-General is appointed on NEC advice given after receiving reports from the Public Services Commission and the Public Accounts Committee — so the Committee has a formal role in who audits the public accounts.
Evidence, witnesses and privilege
No member of the Parliament or other person is liable to civil or criminal proceedings, arrest, imprisonment, fine, damages or compensation by reason of an act done under the authority of the Parliament or a committee, or of words spoken or a document produced under an order or summons made or issued under that authority.
That protection is what allows a public servant to give the Committee a frank account. Section 115(2) protects the proceedings themselves from being questioned in any court.
Two further points:
- Section 51(4)(b) — the freedom-of-information section does not authorise withholding information from the Parliament. Exemptions that may justify refusing public access do not justify refusing Parliament.
- Section 115(9) — Parliament and its committees cannot impose a fine, imprisonment, forfeiture or other criminal penalty, though offences triable in the National Judicial System may be created. Enforcement runs through the courts.
What can follow a Committee report
- Parliamentary action — debate, and pressure on appropriations at the next Budget.
- Referral to the Ombudsman Commission where the conduct of a leader is involved. Departmental heads and statutory authority board members are leaders.
- Police investigation or a matter for the Independent Commission Against Corruption where an offence may have been committed.
- Further audit — the Auditor-General may, under section 214(3), audit any accounts derived from public money if he thinks it proper, whatever other audit arrangements exist.
The Public Works Committee operates under the Public Works Committee Act (Chapter 28) and, with the Public Accounts Committee, forms the core of Parliament’s financial scrutiny machinery.
Sources
Constitutional sections are amended. Before relying on anything here, read the current text: the Constitution on PacLII. If a decision matters to you, get advice — start with the Office of the Public Solicitor.