The key responsibilities of Committee on Public Accounts are:

1. To examine the accounts of the receipts and expenditure of the Republic of Vanuatu including the Financial Statement transmitted to the Auditor-General in accordance with Section 25 of the Public Finance and Economic management Act No. 6 of 1998 and Section 27 of the Expenditure and Audit Act No. 3 of 1998, as amended;

2. To examine the financial affairs of authorities of the Republic of Vanuatu and of the intergovernmental bodies to which these Acts apply;

3. To examine all reports of the Auditor-General (including reports of the results of efficiency audit) copies of which have been laid before Parliament;

4. To report to parliament as to what corrective actions have been undertaken or planned to be undertaken by Government to improve the economy, efficiency and effectiveness with which the funds appropriated by Parliament have been expended;

5. To report to Parliament, with such comments as it thinks fit, any items or matters in those accounts, statements, and reports or any circumstances connected with them, to which the committee is of the opinion that the attention of the parliament should be directed;

6. To inquire into any question in connection with public accounts which is referred to it by Parliament, and to report to Parliament upon that questions;

7. To report to parliament any amendment as it thinks fit in matters related to the management, collection, control, issue or payment of public funds;

8. To enquire and examine matters related to tax measures, appropriation bills and publicly-owned financial corporations with financial vocations;

To consider financial bills and estimates and report to Parliament

9. To consider annual reports of Government Ministries and report to Parliament

10. To receive briefings or initiate inquiries into matters related to subject areas of the Committee

11. To consider any order made by a Minister under an enactment related to the subject area of the Committee

12. To consider any matter, business and question as may be referred by Parliament from time to time; and

13. Include such other duties as assigned to the Committee by the Standing Orders approved by Parliament