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Public Accounts Committee (Malaysia)

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The Public Accounts Committee (Malay: Jawatankuasa Kira-Kira Wang Negara) (PAC) is a select committee of the House of Representatives in the Parliament of Malaysia. The PAC derives its powers from the Dewan Rakyat which chooses the committee chairperson and deputy chairperson. Based on Standing Order 77(1), the PAC has the power to examine the accounts of the Malaysian government, the accounts of all public authorities, the reports of the auditor-general, and any other matters that "the committee may think fit" or matters referred to the PAC by the Dewan Rakyat.

Since 2018, the PAC has always made decisions by consensus. The PAC is a bi-partisan committee composed of two members from DAP, Bersatu, PAS, and UMNO with one member each from PKR, Amanah, Warisan and PBB.[1]

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Mandate

  • Examine the accounts of the Federation and the appropriation of the sums granted by Parliament to meet the public expenditure.
  • Examine such accounts of public authorities and other bodies administering public funds as may be laid before the House of Representatives.
  • Examine reports of the Auditor-General laid before the House of Representatives in accordance with Article 107 of the Federal Constitution.
  • Examine such other matters as the Committee may think fit, or which may be referred to the Committee by the House of Representatives.
  • Review and report on the Public Accounts of Malaysia.
  • Examine all reports of the Auditor General of Malaysia.
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Investigations

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The PAC's primary instrument is conducting hearings. The first step is to invite the controlling officer of the government ministry related to the investigation subject. If the officer's explanation suffices, the matter ends there. If not, the PAC will summon the cabinet minister and, if necessary, other witnesses such as the National Audit Department or project contractors. Complicated cases such as the LCS Saga required 10 hearing days and 21 witnesses.

Once the hearings are concluded, the PAC secretariat will begin a three-stage drafting process. Firstly, the secretariat will compile a report based on the Hansard (official parliamentary transcripts) and start writing a draft report. The second stage involves a "housekeeping meeting", where the secretariat will read out the entire report for the PAC's scrutiny. Any amendments will be done at this stage which is why the report takes many days to finalise. Every decision is by consensus. There were no heated arguments because facts and figures are being presented to all members. Everyone has the freedom to air their views. Eventually, the PAC will reach a consensus. Once the final draft is completed, the third stage involves a final verification process where PAC members will be given a chance to go through the entire report one more time before it goes to print.[1]

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Membership

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15th Parliament

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14th Parliament

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13th Parliament

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12th Parliament

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11th Parliament

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10th Parliament

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9th Parliament

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8th Parliament

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7th Parliament

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6th Parliament

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5th Parliament

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4th Parliament

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3rd Parliament

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2nd Parliament

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1st Parliament

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Notes

  1. Noraini Ahmad, Ahmad Hamzah and Takiyuddin Hassan resigned on 25 March 2019.
  2. Noraini Ahmad was nominated to replace Ronald Kiandee as chairperson on 11 April 2019.
  3. Ronald Kiandee quit the United Malays National Organisation on 12 December 2018 and became an Independent.
  4. Nurul Izzah Anwar resigned on 22 March 2019.
  5. Nurul Izzah Anwar rejoined on 4 April 2019.
  6. Leader of the Opposition Ismail Sabri Yaakob reiterated that the MPs from Barisan Nasional (BN) will return to the PAC once an opposition MP had been appointed as chairperson.
  7. Takiyuddin Hassan later clarified that he does not intend to quit the PAC together with BN MPs.
  8. William Leong left the PAC after being appointed as chair of the Major Public Appointments Select Committee and was replaced by Akmal Nasrullah Mohd Nasir.
  9. Nurul Izzah Anwar and William Leong replaced Akmal Nasrullah Mohd Nasir and Willie Mongin in a minor reshuffle on 4 December 2018.
  10. Kamaruddin Jaffar resigned from the Malaysian Islamic Party (PAS) and joined the People's Justice Party (PKR).
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References

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