Assessing the Effectiveness or Otherwise of the Public Account Committee Role in Protecting the Public Purse in Ghana
Abstract
The 1992 Constitution of Ghana empowers Parliament to exercise oversight functions over public revenues and expenditures (Article 124) through all the budget cycles (approval, appropriation and auditing). By law the Auditor General’s Office (AG) through Article 187(2) of the 1992 Constitution is mandated to audit all the public accounts of Ghana and present to parliament for scrutiny. The financial oversight of Parliament is exercised through its Public Accounts Committee (PAC). In line with the provisions of Article 103, the PAC examines the audited accounts of government showing sums granted by Parliament to meet public expenditure and how these monies were actually used. The PAC assists the process of public audit and at the same time helps to achieve the parliamentary objective of ensuring that government is held accountable on behalf of the electorate, in particular for its use of public money. Guided by relevant legal frameworks such as the Public Financial Management (PFM) Act, 921 of 2016, Public Procurement Act, 366 of 2003 as amended among others. The Public Accounts Committees (PACs) play a crucial role in augmenting monitoring and accountability pertaining to the utilisation of public expenditures. This study aims to consolidate many perspectives and viewpoints on the effectiveness of the public account committee (PAC) role in protecting the public purse in Ghana. Additionally, this study offers an examination of the theoretical framework, actual encounters, and obstacles encountered by Public Accounts Committees (PACs) in the discharging of their responsibilities. It recommends that punitive punishment and surcharges and possible life-imprisonment of offenders may make an impact in deterring offenders.
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