This study examines the role of the Public Accounts Committee of Ghana (PAC) and discusses some of the key internal and external structural issues most likely to affect the performance of the Committee. The study makes recommendations on best practices needed to improve the Committee´s performance. Data for the study were obtained from interviews with Members of the Public Accounts Committee of Ghana, Staff of the Ghana Audit Service, Financial Accountability Experts and Civil Society Organizations in the field of good financial governance.
Table of Contents
Background and Introduction
The Nature of PACs
Review of Relevant Literature
Addressing the Argument on Institutional Contextual Variables
The Role of Public Accounts Committees
Factors that Influence effective Parliamentary Scrutiny of Public Funds
Results
Conclusion
Research Objectives and Themes
This study examines the role and functional challenges of the Public Accounts Committee (PAC) of the Parliament of Ghana, specifically focusing on its effectiveness in ensuring financial accountability and value for money in the use of public funds. The research investigates how internal and external structural factors influence the committee's oversight performance, while highlighting the necessity of cooperation with the Auditor-General.
- Evolution and historical context of Public Accounts Committees in Westminster-style parliaments.
- The institutional framework and legislative mandate of the Ghanaian PAC.
- Impact of political, social, and economic contextual variables on parliamentary oversight.
- Challenges related to the implementation of committee recommendations by government entities.
- Recommendations for improving financial scrutiny and institutional transparency.
Excerpt from the Book
The Role of Public Accounts Committees
With the exception of Australia where the PAC has an additional role to examine government estimates, public account committees basically perform their assigned role through the examination of public finances after expenditure by government has occurred. (Ex post oversight). PACs scrutinize the accounts of government to ensure that money voted by parliament has been spent according to the purpose upon which the money was appropriated. PACs examine the effectiveness of public expenditure to ensure that value for money has been achieved. The committee in many parliaments serves as the audit committee of parliament. This position makes PACs one of the most important institutions in public financial accountability. It is further argued that PACs can equally investigate specific issues such as government accountability to parliament regarding expenses approved by the government, effectiveness and efficiency of government-enacted policies, and the quality of the administration.
Chapter Summaries
Background and Introduction: Provides an overview of the global history of Public Accounts Committees and their adoption within the Ghanaian parliamentary framework.
The Nature of PACs: Discusses the institutionalization of the committee and its role in fostering financial scrutiny and transparency.
Review of Relevant Literature: Surveys existing academic research and scholarly debates regarding legislative oversight and the effectiveness of oversight institutions.
Addressing the Argument on Institutional Contextual Variables: Examines how political, economic, and social environments shape the functional capacity and challenges of these committees.
The Role of Public Accounts Committees: Details the primary function of PACs in performing ex post oversight to ensure public funds are utilized as intended.
Factors that Influence effective Parliamentary Scrutiny of Public Funds: Analyzes the frameworks for horizontal accountability and the barriers to effective parliamentary oversight.
Results: Presents the findings regarding the composition, mandate, and practical performance of the Public Accounts Committee of Ghana.
Conclusion: Summarizes the study’s findings and reiterates the need for a collaborative network of accountability institutions to improve financial governance.
Keywords
Public Accounts Committee, Ghana, Parliamentary Oversight, Financial Accountability, Ex post oversight, Value for Money, Audit Service, Legislative Scrutiny, Public Funds, Institutional Context, Government Accountability, Transparency, Governance, Financial Malfeasance, Audit Reports.
Frequently Asked Questions
What is the core subject of this research?
This research focuses on the functional role and the structural challenges of the Public Accounts Committee (PAC) within the Parliament of the Republic of Ghana.
Which central themes are explored in the study?
Key themes include the evolution of financial oversight, the impact of political and institutional contexts on committee performance, and the relationship between parliamentary scrutiny and financial accountability.
What is the primary objective of the work?
The study aims to evaluate the effectiveness of the Ghanaian PAC in ensuring the prudent use of public funds and to identify best practices for improving its performance in the future.
What scientific methods were applied?
The research relies on a qualitative approach, including the analysis of constitutional provisions, standing orders, and expert interviews with members of the PAC, the Ghana Audit Service, and civil society representatives.
What does the main body cover?
The main body covers the historical background of PACs, a critical review of relevant literature, an analysis of institutional variables, and an empirical look at the mandate and composition of the committee in Ghana.
Which keywords best describe this research?
The most relevant keywords are Parliamentary Oversight, Public Accounts Committee, Financial Accountability, Value for Money, and Institutional Transparency.
How does the political composition of the committee affect its work?
The study notes that emerging partisan interests and the internal political structure of the Ghanaian Parliament can influence the conduct of committee members and the effectiveness of oversight activities.
What is the main obstacle to the PAC achieving its goals?
A significant finding is that the poor implementation of the committee's recommendations by government ministries and agencies prevents the PAC from effectively correcting internal control weaknesses.
What role do the Audit Report Implementation Committees (ARICs) play?
ARICs are internal units tasked with the specific responsibility of implementing the Auditor-General's report, which is critical for ensuring the recommendations of the PAC are acted upon.
- Arbeit zitieren
- Samuel Asamoah (Autor:in), 2013, Legislative Financial Oversight in Ghana, München, GRIN Verlag, https://www.hausarbeiten.de/document/306593
