Role and Evolution of Ireland's Committee of Public Accounts (PAC) (oireachtas.ie)

• The PAC is a standing committee auditing public expenditure using C&AG reports.
• Value-for-money audits have been included since 1993.
• The PAC can summon persons and records; its recommendations require a ministerial response.

"Professor Muiris MacCarthaigh examines the evolving role of Ireland's Public Accounts Committee (PAC) since its establishment in 1922. The committee scrutinizes state expenditure based on reports from the Comptroller and Auditor General (C&AG). Since 1993, the C&AG also conducts value-for-money audits. The PAC is the only committee whose recommendations require a ministerial response. It now operates in a more complex ecosystem with other parliamentary bodies and external watchdogs."