Working of Public Accounts Committee (PAC) in the British House of Commons Lessons for Bangladesh Parliament

Abstract

The Public Accounts Committee (PAC) of the British House of Commons established in 1861 is one of the oldest parliamentary committees. The prime responsibility of this committee is to ensure independent auditing of government spending which is historically recognized as one of the most significant committees in the House of Commons. The PAC in the House of Commons has uniqueness in its working procedure and practice especially in the extent of its composition, appointing its chair, frequency and openness of the meeting, style of reports, relationship with the National Audit Office (NAO), comprehensive study of Value for Money (VFM Jaudit and high status of accepting PAC recommendations. Bangladesh inherits the PAC from the House of Commons as part of its colonial legacy. Though the PAC in Bangladesh has carried out its mandate, its role has varied with that of the House of Commons due to the impact of existing partisan culture, and lack of strong political will. For ensuring the effective oversight role of PAC in the Parliament of Bangladesh, it is suggested to follow the working procedures from the House of Commons.