Work Of Public Accounts Committee

The framers of the 1992 constitution could not have captured the pillars of Ghana’s 23 year democracy more aptly in the preamble.

It expressly declares the commitment of the country to Justice, Probity and Accountability.  Through Freedom and Justice, the country not only protects the rights of its citizens but ensures that the law works. With probity, we say that our dealings with ourselves and others will be of integrity. 

Having accountability as a bedrock means we subscribe to letting the people in on all matters concerning their wellbeing. 

The embodiment of the nation is undoubtedly Parliament. Article 103 three clause three of the constitution says “Committees of Parliament will be charged with such functions, including the investigation and inquiry into the activities and administration of ministries and departments as Parliament may determine and such investigation and inquiries may extend to proposals for legislation”. 

Standing Order 165 of Parliament assigns to the Public Accounts Committee, PAC, the examination of the audited accounts showing the appropriation of funds granted by Parliament to the government. 

In the wisdom of Parliament, the PAC is one of the only two committees of the House chaired by a member from the minority side of the Legislative body. This is to deepen the mandate of the committee in scrutinising properly, the audited accounts of government institutions.  

The live broadcast of sittings of PAC on national television also brings the committee's work closer to the public. The PAC has thus become one of the most popular committees of Parliament as it brings to the doorstep of the people, the principles of accountability enshrined in the constitution.  

In all this one may ask if the PAC has achieved its goal of guarding the public purse? 
The Auditor General has without fail, albeit sometimes late, presented its audited reports of Ministries, Departments and Agencies as well as Metropolitan, Municipal and District Assemblies to Parliament. The PAC has also religiously queried heads of these institutions and individuals cited in these reports for financial irregularities. 

It is thus puzzling that upon all these queries and recommendations by the PAC after its sittings, the same financial lapses keep recurring in the annual reports on majority of the state agencies. 

Recently, the PAC presented the reports of some of its past Deliberations to the Parliament. Key findings by the Auditor General on these institutions were outstanding debts, irregularities bordering on cash, payroll, contract, procurement and tax. 

The Auditor General identified weak internal controls, lack of supervision and improper contract management as the root causes of these irregularities.  

The fact that the PAC’s report on the audited accounts of public institutions for the years 2010 and 2011 are being presented to Parliament in 2015 speaks for itself. This goes to show that the timely presentation of the audited accounts by the Auditor General to parliament and the speedy hearings of the PAC on these reports will go a long way in getting the much needed answers from the relevant officials. 

As representatives of the people, a lot is expected of Parliamentarians. Article 103 clause six of the constitution vests a committee of Parliament with the powers, rights and privileges of a High Court. THE House can for example come out with a legislation that gives the Auditor General more powers to carry out sanctions against Institutions which fail to tender in their accounts for auditing on time. One needs to commend Parliament especially its Public Accounts Committee in discharging its duties diligently. 

The PAC must liaise with agencies like the Attorney General’s Department to prosecute speedily, public officials whose shortcomings cause the country to loose funds and thus continue to put pressure on the already meager resources of government. 

To whom much is given, much is expected. And as they say, a stitch in time saves nine.

BY: AUGUSTUS ACQUAYE, RADIO GHANA’S PARLIAMENTARY CORRESPONDENT