“Public Accounts of Papua New Guinea” includes all accounts, books and records of, or in the custody, possession or control of, the National Executive or of a public officer relating to public property or public moneys of Papua New Guinea ” and.

Whilst engaged in inquiries the PAC is guided by two “key” definitions contained in the Constitution, which are directly relevant to Section 216 of the Constitution. The PAC also finds its jurisdiction to inquire into expenditure of ‘public monies’ in Section 86 of the Public Finance (Management) Act 1995 and Section 17 of the Permanent Parliamentary Committees Act.

Sub-section (1) extends to any accounts, finances and property that are subject to inspection and audit by the Auditor General under Section 214 (2) … and to reports by the Auditor General under that Sub-section or Section 214 (3)…”.

The primary function of the Public Accounts Committee is, in accordance with an Act of the Parliament, to examine and report to the Parliament on the public accounts of Papua New Guinea and on the control of and on transaction with or concerning, the public monies and property of Papua New Guinea”.The PAC finds its “primary” jurisdiction under Section 216 of the Constitution of the Independence State of Papua New Guinea. The Public Accounts Committee (PAC) of the National Parliament of Papua New Guinea is the Permanent Parliamentary Committee on Public Accounts. The principal purpose of the Public Accounts purpose of the Public accounts Committee is to scrutinize and report to the National Parliament on the public monies and property of Papua New Guinea including any matter it deems is of National Importance. Consistent with most other Commonwealth realms, the National Parliament appoints the Permanent Parliamentary Committee on Public Accounts. If the accounting records are found to be incorrect, the City Controller shall forthwith give notice of such fact to the Commissioner of Accounts and the City Treasurer.The National Parliament of Papua New Guinea is the unicameral national legislature in Papua New Guinea. After the end of each month, the City Controller shall reconcile the statements of the respective eligible depositories to the City Treasurer’s daily statements and the City’s accounting records.

If any such sworn statement is found to be incorrect, the City Controller shall forthwith give notice of such fact to the City Treasurer and the Director of Finance. Such sworn statements shall be kept on file in the office of the City Controller.

The City Controller shall duly certify to the correctness of the City Treasurer’s daily sworn statements, prepared in accordance with division (c) of this section, if they are found to be correct upon comparison with their respective books. (e) The City Controller shall maintain the records of the amount of deposits made by the City Treasurer with each eligible depository and instruments issued by the City Treasurer on each eligible depository.

Public monies definition