Public Accounts Committee

The Public Accounts Committee (PAC) is one of the few standing committees enshrined in the Constitution of the Cayman Islands (Section 87) and in Parliament Standing Orders (2022 Consolidation) No. 77. The overall purpose of the PAC is to review reports of the Office of the Auditor General (OAG), to ensure the government is held to account for its spending and financial management with a view to safeguarding public money and bringing about service improvements. In addition, the PAC can produce its own motion investigations if it wishes.

The PAC and the Constitution

The Cayman Islands Constitution Order 2009 establishes the Public Accounts Committee and gives it the official authority (and responsibility) to review the accounts of every public sector entity and the consolidated accounts of the Entire Public Service (EPS). 

  • 87. (1) “There shall be a Public Accounts Committee of the Parliament with power and responsibility to examine the public accounts of the Cayman Islands and the accounts and financial dealings of all authorities, offices and departments of Government, of all courts, and of all Government-owned companies.”
  • (2) “The members of the Committee, and any person authorised by it to act on its behalf, shall have access to all books, records, reports and other documents relating to the accounts referred to in subsection (1).”

The PAC and Parliamentary Standing Orders

Parliamentary Standing Orders (2022 Consolidation) firmly recognizes the Standing Public Accounts Committee and its responsibilities to review reports from the Auditor General, not only on the financial accounts of the government, but also performance-related reports, and any other matter pertaining to the Auditor General’s powers.
  • Standing Order 77. (1): “There shall be a standing committee, to by styled the Public Accounts Committee, to consider reports of the Auditor General [.]”
The Committee’s Remit
This Committee considers reports from the Auditor General and his or her team to:
  • assess the value for money—the economy, efficiency and effectiveness—of public spending; and
  • hold the government and its civil servants to account for the delivery of public services through financial and performance audits.
The Committee investigates matters arising from these reports and prepares its own report thereafter, which is tabled in the House along with the Auditor General’s report. In addition, the Committee reviews ad hoc reports from the Auditor General, as well as reviews and approves the OAG’s budget and forward audit programme, and holds the OAG to account.
What the Committee does not do
The Committee looks at how rather than why public money has been spent and does not examine the merits of Government policy. The PAC does not operate beyond the confines specified in the Constitution and Standing Orders. The Committee is therefore expected to operate in a politically neutral manner.

Current Membership

Hon. Roy M. McTaggart, JP, MP

Chair

Hon. Roy M. McTaggart, JP, MP

Chair

Hon. Heather D. Bodden, OCI, Cert. Hon., JP, MP

Member

Ms. Barbara E. Conolly, JP, NP, MP

Member

Mr. Joseph X. Hew, MP

Member

Hon. Dr. W. McKeeva Bush, JP, MP

Member

Mr. Bernie A. Bush, MP

Member

Committee Meeting Schedule
The Standing Public Accounts Committee meets regularly with the Auditor General and her team for administrative meetings. When the Committee deems it appropriate to do so, they will hold public hearings in the Chamber which are televised on CIGTV and can be viewed on the Government’s YouTube channel

30
May 24

Public Accounts Committee

Public Accounts Committee Administrative Meeting

10:00 am - 11:00 am

House of Parliament


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14
Mar 24

Public Accounts Committee

Public Accounts Committee Administrative Meeting

2:00 pm - 3:00 pm

House of Parliament


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14
Mar 24

Public Accounts Committee

Public Accounts Committee Hearing

10:00 am - 1:00 pm

House of Parliament


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01
Nov 23

Public Accounts Committee

Standing Public Accounts Committee Meeting

2:00 pm - 3:00 pm

House of Parliament


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Committee Reports

The following are the Reports of the Standing Public Accounts Committee that have been Laid on the Table of the House of Parliament. These Reports make recommendations to the Government based on investigations the Committee conducted upon receipt of the Auditor General’s report, in accordance with Section 77 of the Parliament Standing Orders (2022 Consolidation). Please select from a Session:

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Government’s Shift to Online Services (June 2022) View PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC recommendations 2022 – Report 3 (September 2022) View PDF

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Government’s Shift to Online Services (June 2022) View PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC recommendations 2022 – Report 3 (September 2022) View PDF

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC Recommendations 2022 – Report 2 (February 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General - Financial Reporting of the Cayman Islands Government: General Report 31 December 2020 (December 2021) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General - Follow-up on past PAC recommendations 2022 – Report 1 (January 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General on HSA Outpatient Pharmacy Services (November 2021) View PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General on HSA Outpatient Pharmacy Services (November 2021) View PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General on Improving Financial Accountability and Transparency: Financial Management and Reporting (May 2021) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General on Improving Financial Accountability and Transparency: Financial Management and Reporting (May 2021) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General on Follow-up on past PAC recommendations 2021 - Report 1 (August 2021) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Reports of the Office of the Auditor General (ORIA, General Report 2019, Budgeting) (July 2021) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC Recommendations 2022 – Report 2 (February 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General on the Efficiency and Effectiveness of the Utility Regulation and Competition Office (OfREg) – June 2020 Read PDF

9785817

Annual Report of the Standing Public Accounts Committee, 2019 – 2020 Read PDF

9785817

PAC Report - Follow-up on Past PAC Recommendations 2023 - Report 1 (March 2023) View PDF

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Government’s Shift to Online Services (June 2022) View PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC recommendations 2022 – Report 3 (September 2022) View PDF

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC Recommendations 2022 – Report 2 (February 2022) Read PDF

9785817

PAC Report - Follow-up on Past PAC Recommendations 2023 - Report 1 View PDF

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Government’s Shift to Online Services (June 2022) View PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC recommendations 2022 – Report 3 (September 2022) View PDF

9785817

2021-2022 Annual Report of the Standing Public Accounts Committee More

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Financial Reporting of the Cayman Islands Government - General Report 31 December 2021 (October 2022) Read PDF

9785817

Report of the Standing Public Accounts Committee on the Report of the Office of the Auditor General: Follow-up on past PAC Recommendations 2022 – Report 2 (February 2022) Read PDF