The Nova Scotia Legislature

The House resumed on:
September 21, 2017.

Guiding Principles for the Public Accounts Committee (PAC)

The Committee’s mandate is derived from the Legislative Assembly.


The Legislative Assembly has appointed the Standing Committee on Public Accounts to:

This enables the PAC to proceed without delay with its examinations.

The PAC is not fundamentally concerned with matters of policy. The Committee does not call into question the rationale of government programmes, but rather the economy and efficiency of their administration. Although the PAC hopes to have a continuing influence on the quality of provincial administrative processes, its prime orientation is after-the fact, or post-audit, to understand, assess and correct (through recommendations in its reports to the Assembly) inadequacies, and issues that the Committee and the Auditor General have raised. The resulting “non policy” orientation of the Committee should enable the development of non-partisan spirit within the Committee in order to get at problems and seek solutions to them.


The PAC’s mandate is to assist the Legislative Assembly, within the framework of its Order of Reference from the Legislative Assembly, the Public Accounts of the Province or the Auditor General’s report, to hold the government accountable for its spending of taxpayers’ money and for its stewardship over public assets.

To fulfil its functions and meet its responsibilities, the Committee will undertake to review, examine and evaluate the financial and administrative activities of government departments, agencies, crown corporations, and any person or institution receiving financial assistance from the government, cited in the Public Accounts or the Report of the Auditor General. The Committee will conduct its work within the framework of its Order of Reference as follows:

The Committee may include in its review:

The Committee may include in its examination:

The Committee may include in its evaluation:

In carrying out its role the Committee will seek to: