Parliamentary Control of Public Consumption in Great Britain

Abstract

This paper analyses parliamentary control of public expenditure in the United Kingdom. Special attention is paid to ex ante and ex post control carried out by the House of Commons and by the Public Accounts Committee, which constitutes a key institutional link between the National Audit Office and the House of Commons in the process of public expenditure control. The author discusses the British financial accountability model and provides recommendations its enhacement, especially of the work of the Public Accounts Committee. Finally, the author discusses possibilities of introduction of the British parliamentary model of public expenditure control in Serbia and proposes establishment of a special parliamentary Committee for Expenditure Control, which would represent an important ally of the Serbian Supreme Audit Institution in holding the executive to account for spending of public money.