Supporting PAC

Our relationship with the Public Accounts Committee (PAC) is central to our role of serving Parliament. The PAC is chaired by a member of the Opposition (current convention) and has five members.

The Committee is charged with the 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.

The PAC holds meetings and hearings to discuss and take evidence on the reports of the Auditor General. At hearings, the PAC take evidence from the relevant Government or public officers. The PAC then issues its own reports. Under the standing orders of the Parliament, the Government must reply to the Committee’s reports within three months.

Apart from the reports the OAG presents to the Parliament, the OAG supports the PAC by providing briefings on their reports and advice on how the PAC should handle the OAG reports.

Under the Public Management and Finance Act, the PAC is also responsible for agreeing the budget of the OAG and holding it accountable for its use of resources. However, in practice over recent years the OAG's budget has been set by the Ministry of Finance.  The PAC also appoints the external auditor of the OAG.