1.1 The Public Accounts Committee is established under Section 71 of the Bougainville Constitution and the Public Accounts Committee Act 2005.

1.2 It is the only statutory committee besides the other 7 Sectorial and Advisory Committees in the Bougainville House of Representatives. As a statutory Committee it derives its powers and functions from the PAC Act 2005 which details the specific powers the committee operates under. As a comparison, the other 8 committees are established by the Standing Orders of the House. However, where the PAC Act does not provide in its responsibilities, the Standing Order applies.

1.2.1 Section 11(1a) in accordance with Section 161 (functions of the Committee) of the Bougainville Constitution, to examine and report to the House of Representatives on the Public Accounts of Bougainville (including any accounts, finances or property that are subject to audit by the Bougainville Auditor-General under the Bougainville Constitution and on the control of and transactions concerning, the public moneys and property of Bougainville; and

1.2.2 Section 11 (1b) to report to the H.O.R, with such comments it thinks proper, any items or matters in those accounts, finances or property, or any circumstances connected with them, to which the committee is of the opinion that the attention of the House of Representatives should be directed: and

 1.2.3 Section 11 (1c) to report to the House of Representatives any alteration that the committee thinks desirable-i. in the form of public accounts; or ii. in the method of keeping them; or iii. in the method of collection, receipt and expenditure or issue of public monies; or iv. for the receipt, custody, disposal, issue or use of stores and other properties of Bougainville;

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