Public Accounts Committee

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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, 2025 (97). 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

Parliament Standing Orders, 2025 firmly recognises 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 97. (1): “There continues to be established a standing committee, 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.

Public Accounts Committee Members

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

15
Jan 26

Public Accounts Committee

Public Accounts Committee Hearing

10:00 am - 3:30 pm

House of Parliament

12
Feb 25

Public Accounts Committee

Public Accounts Committee Administrative Meeting

11:00 am - 12:00 pm

House of Parliament

23
Jan 25

Public Accounts Committee

Public Accounts Committee Hearing: Sustainable Economic Development

2:00 pm - 4:00 pm

House of Parliament

23
Jan 25

Public Accounts Committee

Public Accounts Committee Hearing: 2023 Financial Audit

10:00 am - 12:30 pm

House of Parliament

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 and observations to the Government based on investigations the Committee conducts on reports by the Auditor General, in accordance with Section 7 of the Parliament Standing Orders, 2025.

Please select from a Session:

PAC Annual Report – 2024-2025

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Public Accounts Committee

Public Accounts Committee Members

Mr. Roy M. McTaggart, JP, MP

Hon. Roy M. McTaggart, JP, MP

Mrs. Julie J.T. Hunter, JP, MP

Hon. Kenneth V. Bryan, JP, MP

Mr. A. Royston Tatum, Cert. Hon, JP, MP

Hon. G. Wayne Panton, JP, MP

Mr. Christopher S. Saunders, JP, MP

Committee Reports