Select committee: Public Accounts Committee

Twenty-Fifth Report - Scrutiny of sound financial practice across Government

HC 673 Published 15 April 2024

Recommendations and conclusions 6

  1. 1
    The Public Accounts Committee (PAC) has accrued a number of poorly codified procedures to address... Conclusion · paragraph 1 · addressed to HM Treasury Conclusion (the committee's words)
    The Public Accounts Committee (PAC) has accrued a number of poorly codified procedures to address cases where the sensitivity of information related to Government expenditure is neither within the remit of the statutory Intelligence and Security Committee nor suited to conventional committee practice.
  2. 2
    We are concerned that the ad hoc approach taken towards these matters provides varying degrees... Conclusion · addressed to HM Treasury Conclusion (the committee's words)
    We are concerned that the ad hoc approach taken towards these matters provides varying degrees of accountability to Parliament in different cases, while the processes themselves lack transparency. In some important but sensitive areas of policy, where areas of expenditure do not fall within the mandates or practical working arrangements of other committees such as the Defence Select Committee, the Joint Committee on the National Security Strategy, or the statutory Intelligence and Security Committee of Parliament, this leads to worrying ‘scrutiny gaps’. That approach fails to provide appropriate assurance to the public, to Parliament or indeed to Government on matters which could be of vital national interest. We have concluded that this approach presents certain risks. (Paragraphs 5–6)
  3. 3
    We recommend that a select committee is established with a specific remit to consider sound... Recommendation · paragraph 15 · addressed to HM Treasury Recommendation (the committee's words)
    We recommend that a select committee is established with a specific remit to consider sound financial practice and value for money in sensitive areas which are outside the remit of the statutory Intelligence and Security Committee of Parliament.
  4. 4
    We recommend that this new committee, like the Public Accounts Committee, should be provided with... Recommendation · paragraph 16 · addressed to HM Treasury Recommendation (the committee's words)
    We recommend that this new committee, like the Public Accounts Committee, should be provided with the assistance of the National Audit Office.
  5. 5
    The committee should be established as soon as possible, and before the dissolution of the... Conclusion · paragraph 17 · addressed to HM Treasury Conclusion (the committee's words)
    The committee should be established as soon as possible, and before the dissolution of the current Parliament.
  6. 6
    We would be pleased to work with the Government to develop this proposal further. Conclusion · paragraph 18 · addressed to HM Treasury Conclusion (the committee's words)
    We would be pleased to work with the Government to develop this proposal further.