Short answer: The Committee of Public Accounts (PAC) is a standing Dáil committee that checks whether public money was spent legally, efficiently, and as intended. It works mainly from audits by the Comptroller and Auditor General (C&AG) and can summon senior civil servants and agency heads to give evidence.
7 min read · Updated
Examines how departments and agencies spend public money
C&AG audits feed directly into PAC hearings
Cannot investigate the merits of Government policy
The Dáil's spending watchdog
Under Dáil Standing Orders, the PAC examines appropriation accounts and reports from the Comptroller and Auditor General. Its job is value for money and proper accounting, not choosing whether a policy was right in principle.
When RTÉ spending, health contracts, or departmental waste dominate headlines, PAC hearings are often where senior officials are questioned in public.
What powers does the PAC have?
Send for persons, papers, and records.
Take oral and written evidence under oath.
Summon accounting officers (usually departmental Secretaries General) to explain spending.
Rely on C&AG audit reports as the factual backbone of investigations.
Catherine Connolly served on the PAC for two Dáil terms before becoming President, and the committee's cross-party format often produces scrutiny that cuts across party lines.
What the PAC cannot do
It does not investigate private businesses on a general basis, and it cannot make findings of criminal guilt. It reports facts and recommendations to the Dáil; criminal matters go to the courts and regulators.
It also does not examine the merits of policy choices. If the question is whether a programme should exist, that belongs to political debate in the Dáil. The PAC asks whether money was spent properly on the programme that was approved.
How this connects to DáilDex
PAC reports and Dáil debates referencing committee findings are part of the public Oireachtas record. DáilDex alerts you when TDs you follow vote or speak, including on accountability motions tied to committee work.