The Public Accounts Committee (Malay: Jawatankuasa Kira-Kira Wang Negara) (PAC) is a select committee of the House of Representatives in the Parliament of Malaysia. The PAC derives its powers from the Dewan Rakyat which chooses the committee chairperson and deputy chairperson. Based on Standing Order 77(1), the PAC has the power to examine the accounts of the Malaysian government, the accounts of all public authorities, the reports of the auditor-general, and any other matters that "the committee may think fit" or matters referred to the PAC by the Dewan Rakyat.
Since 2018, the PAC has always made decisions by consensus. The PAC is a bi-partisan committee composed of two members from DAP, Bersatu, PAS, and UMNO with one member each from PKR, Amanah, Warisan and PBB.
Mandate Examine the accounts of the Federation and the appropriation of the sums granted by Parliament to meet the public expenditure. Examine such accounts of public authorities and other bodies administering public funds as may be laid before the House of Representatives. Examine reports of the Auditor-General laid before the House of Representatives in accordance with Article 107 of the Federal Constitution. Examine such other matters as the Committee may think fit, or which may be referred to the Committee by the House of Representatives. Review and report on the Public Accounts of Malaysia. Examine all reports of the Auditor General of Malaysia.
Investigations The PAC's primary instrument is conducting hearings. The first step is to invite the controlling officer of the government ministry related to the investigation subject. If the officer's explanation suffices, the matter ends there. If not, the PAC will summon the cabinet minister and, if necessary, other witnesses such as the National Audit Department or project contractors. Complicated cases such as the LCS Saga required 10 hearing days and 21 witnesses.
Once the hearings are concluded, the PAC secretariat will begin a three-stage drafting process. Firstly, the secretariat will compile a report based on the Hansard (official parliamentary transcripts) and start writing a draft report. The second stage involves a "housekeeping meeting", where the secretariat will read out the entire report for the PAC's scrutiny. Any amendments will be done at this stage which is why the report takes many days to finalise. Every decision is by consensus. There were no heated arguments because facts and figures are being presented to all members. Everyone has the freedom to air their views. Eventually, the PAC will reach a consensus. Once the final draft is completed, the third stage involves a final verification process where PAC members will be given a chance to go through the entire report one more time before it goes to print.
Membership
15th Parliament Party Member Position Constituency Term start Term endPN (BERSATU)Mas Ermieyati SamsudinChairperson Masjid Tanah4 April 2023Incumbent PH (DAP) Deputy Chairperson Kluang 4 April 202316 July 2024 PH (DAP) Deputy Chairperson Seputeh 16 July 2024Incumbent BN (UMNO) Member Parit Sulong 23 May 2023 11 March 2024 PH (DAP) MemberBangi 23 May 2023Incumbent PH (DAP) MemberSandakan 23 May 2023Incumbent BN (UMNO) Member Tampin 11 March 2024 Incumbent PH (PKR) MemberBayan Baru 23 May 202326 January 2026PH (PKR)Zaliha MustafaMemberSekijang26 January 2026Incumbent PH (PKR) MemberWangsa Maju 23 May 2023IncumbentGPS (PBB)Richard RapuMemberBetong 23 May 2023Incumbent PH (AMANAH) MemberShah Alam 23 May 2023Incumbent PN (BERSATU) MemberKubang Pasu 23 May 2023Incumbent PN (PAS)Ahmad Tarmizi SulaimanMemberSik23 May 2023Incumbent PN (BERSATU)Ali BijuMemberSaratok23 May 2023Incumbent PN (PAS)Halimah AliMemberKapar23 May 2023Incumbent BN (UMNO) Member Kuala Pilah 11 March 2024 Incumbent
14th Parliament Party Member Position Constituency Term start Term end BN (UMNO) Member Parit Sulong 12 August 2018 25 March 2019Noraini Ahmad, Ahmad Hamzah and Takiyuddin Hassan resigned on 25 March 2019. Chairman 11 April 2019Noraini Ahmad was nominated to replace Ronald Kiandee as chairperson on 11 April 2019. 10 March 2020 BN (UMNO) Chairman Beluran 7 August 2018 12 December 2018Ronald Kiandee quit the United Malays National Organisation on 12 December 2018 and became an Independent. IND 13 December 2018 14 March 2019Ronald Kiandee joined the Malaysian United Indigenous Party on 15 March 2019. PH (BERSATU) 15 March 2019 11 April 2019 PH (DAP) Deputy Chairman Ipoh Timur 7 August 2018 27 August 2020 Chairman 27 August 2020 10 October 2022 PH (PKR) Member Permatang Pauh 4 December 2018 22 March 2019Nurul Izzah Anwar resigned on 22 March 2019. 4 April 2019Nurul Izzah Anwar rejoined on 4 April 2019. 10 October 2022 PH (PKR) Member Tebrau 12 August 2018 3 November 2020 BN (UMNO) Member Jasin 12 August 2018 25 March 2019 11 April 2019Leader of the Opposition Ismail Sabri Yaakob reiterated that the MPs from Barisan Nasional (BN) will return to the PAC once an opposition MP had been appointed as chairperson. 3 November 2020 GS (PAS) Member Kota Bharu 12 August 2018 10 March 2020 Takiyuddin Hassan later clarified that he does not intend to quit the PAC together with BN MPs. PH (PKR) Member Selayang 4 December 2018 17 July 2019 PH (PKR) Member Johor Bahru 12 August 2018 3 December 2018 18 July 2019William Leong left the PAC after being appointed as chair of the Major Public Appointments Select Committee and was replaced by Akmal Nasrullah Mohd Nasir. 3 November 2020 BN (UMNO) Member Kuala Krau 18 July 2019 10 March 2020 PH (AMANAH) Member Hulu Langat 12 August 2018 3 November 2020 PH (PKR) Member Puncak Borneo 12 August 2018 3 December 2018Nurul Izzah Anwar and William Leong replaced Akmal Nasrullah Mohd Nasir and Willie Mongin in a minor reshuffle on 4 December 2018. PH (PKR) Member Julau 4 December 2019 3 November 2020 GPS (PBB) Member Betong 12 August 2018 3 November 2020 PH (PKR) Member Subang 12 August 2018 4 December 2019 PH (DAP) Member Bukit Bendera 12 August 2018 3 November 2020 PH (DAP) Member Kluang 12 August 2018 10 October 2022 PH (BERSATU) Member Sungai Besar 12 August 2018 24 February 2020 PN (BERSATU) 24 February 2020 10 March 2020 PN (BERSATU) Deputy Chairman Beaufort 27 August 202010 October 2022 GPS (PBB) MemberSibuti3 November 202010 October 2022WARISANAhmad HassanMemberPapar3 November 202010 October 2022PH (AMANAH)Mohd Hatta RamliMemberLumut3 November 202010 October 2022PN (BERSATU)Mohd Fasiah Mohd FakehMemberSabak Bernam3 November 202010 October 2022PN (BERSATU)Yamani Hafez MusaMemberSipitang3 November 202010 October 2022BN (UMNO)Noh OmarMemberTanjong Karang3 November 20204 November 2020 BN (UMNO)Ahmad MaslanMemberPontian3 November 202011 November 2020BN (UMNO)Jalaluddin AliasMemberJelebu3 November 202010 October 2022PN (PAS)Ahmad Fadhli ShaariMemberPasir Mas3 November 202010 October 2022PN (PAS)Ahmad Tarmizi SulaimanMemberSik3 November 202010 October 2022BN (UMNO)Hasbullah OsmanMemberGerik12 November 202016 November 2020 BN (UMNO)Ramli Mohd NorMemberCameron Highlands12 November 202010 October 2022BN (UMNO)Mohamad AlaminMemberKimanis30 November 202010 October 2022BN (UMNO)Mohd Nizar ZakariaMemberParit17 November 202010 October 2022
13th Parliament Party Member Position Constituency Term start Term end BN (UMNO) Chairman Rompin 19 October 2015 7 April 2018 BN (UMNO) Chairman Pulai 18 July 2013 27 July 2015Nur Jazlan Mohamed was appointed Deputy Minister of Home Affairs DAP Deputy Chairman Kepong 18 July 2013 7 April 2018 PKR Member Telok Kemang 26 September 2013 7 April 2018 BN (UMNO) Member Langkawi 19 October 2015 7 April 2018 BN (MCA) Member Labis 18 July 2013 25 June 2014Chua Tee Yong was appointed Deputy Minister of Finance. BN (PBB) Member Limbang 18 July 2013 7 April 2018 BN (UMNO) Member Jasin 19 October 2015 7 April 2018 PAS Member Kota Bharu 19 October 2015 7 April 2018 PAS Member Tumpat 26 September 2013 27 July 2015Kamaruddin Jaffar resigned from the Malaysian Islamic Party (PAS) and joined the People's Justice Party (PKR). BN (MCA) Member Alor Gajah 19 October 2015 7 April 2018 PKR Member Selayang 26 September 2013 7 April 2018 BN (Gerakan) Member Simpang Renggam 18 July 2013 7 April 2018 BN (UPKO) Member Putatan 19 October 2015 7 April 2018 BN (UMNO) Member Kepala Batas 18 July 2013 27 July 2015Reezal Merican Naina Merican was appointed Deputy Minister of Foreign Affairs. DAP Member Petaling Jaya Utara 26 September 2013 7 April 2018 BN (UMNO) Member Masjid Tanah 27 July 2015Mas Ermieyati Samsudin was appointed Deputy Minister of Tourism, Arts and Culture. BN (UMNO) Member Kulim-Bandar Baharu 18 July 2013 7 April 2018 BN (UPKO) Member Tuaran 18 July 2013 27 July 2015Wilfred Madius Tangau was appointed Minister of Science, Technology and Innovation. BN (MCA) Member Tanjong Piai 18 July 2013 7 April 2018
12th Parliament Party Member Constituency Date of appointment BN (UMNO) Azmi Khalid, chairman Padang Besar 26 May 2008 DAP Tan Seng Giaw, deputy chairman Kepong 26 May 2008
11th Parliament Party Member Constituency Date of appointment BN (UMNO) Ramli Ngah Talib, chairman Pasir Salak 24 May 2004 BN (UMNO) Shahrir Abdul Samad, chairman Johor Bahru 14 December 2004 DAP Tan Seng Giaw, deputy chairman Kepong 24 May 2004
10th Parliament Party Member Constituency Date of appointment BN (UMNO) Ahmad Husni Hanadzlah, vice chairman Tambun 15 February 2000 BN (UMNO) Jamaluddin Jarjis, chairman Rompin 15 February 2000
9th Parliament Party Member Constituency Date of appointment BN (UMNO) Jamaluddin Jarjis, chairman Rompin 12 June 1995 BN (UMNO) Mohd. Zihin Mohd. Hassan, vice chairman Larut 12 June 1995
8th Parliament Party Member Constituency Date of appointment BN (UMNO) Affifudin Omar, chairman Padang Terap 5 December 1990 BN (UMNO) Mohd. Zihin Mohd. Hassan, vice chairman Larut 5 December 1990
7th Parliament Party Member Constituency Date of appointment BN (UMNO) Abdul Hadi Derani, vice chairman Kota Setar 8 October 1986 BN (UMNO) Ismail Said, chairman Kemaman 8 October 1986
6th Parliament Party Member Constituency Date of appointment BN (UMNO) Daud Taha, vice chairman Batu Pahat 12 October 1982 BN (MCA) Oo Gin Sun, chairman Alor Setar 12 October 1982
5th Parliament Party Member Constituency Date of appointment BN (MCA) Lee Boon Peng, chairman Mantin 12 October 1978 BN (UMNO) Mohd. Bakri Abdul Rais, vice chairman Parit 12 October 1978
4th Parliament Party Member Constituency Date of appointment BN (UMNO) Abdul Aziz Yeop, chairman Padang Rengas 7 July 1975 BN (MCA) Walter Loh Poh Khan, chairman Selayang 6 November 1974
3rd Parliament Party Member Constituency Date of appointment Alliance (UMNO) Hanafiah Hussain, chairman Jerai 9 March 1971
2nd Parliament Party Member Constituency Date of appointment Alliance (MCA) Tan Toh Hong, chairman Bukit Bintang 26 May 1965; 15 June 1966; 15 June 1967; 6 June 1968 Alliance (UMNO) Hanafiah Hussain, chairman Jerai 20 May 1964
1st Parliament Party Member Constituency Date of appointment Alliance (UMNO) Abdul Hamid Khan, chairman Batang Padang 12 September 1959 Alliance (UMNO) Ahmad Mohamed Shah, chairman Johore Bahru Barat 20 April 1960; 20 April 1961; 26 April 1962; 23 May 1963
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