ROLE OF PUBLIC ACCOUNTS COMMITTEE (PAC) IN THE AUDIT PROCESS

Power to Conduct Investigation

In line with the provisions of the Constitution, each House of the National
Assembly shall have power by resolution published in its journal or in the
Official Gazette of the Government of the Federation to direct or cause to be
directed an investigation into:
(a) Any matter or thing with respect to which it has power to make laws;
and
(b) The conduct of affairs of any person, authority, ministry or government
department charged, or intended to be charged, with the duty of or
responsibility for:
(i) Executing or administering laws enacted by the National
Assembly, and
(ii) Disbursing or administering moneys appropriated or to be
appropriated by the National Assembly.
The powers conferred on the National Assembly under the provisions of this
section are exercisable only for the purpose of enabling it to:
(a) Make laws with respect to any matter within its legislative competence
and correct any defects in existing laws; and
(b) Expose corruption, inefficiency or wastes in the execution and
administration of laws within its legislative competence and in the
disbursement or administration of funds appropriated by it.

Power as to Matters of Evidence

For the purposes of any investigation under section 88 of this Constitution and
subject to the provisions thereof, the Senate or House of Representatives or a
committee appointed in accordance with section 62 of this Constitution shall
have power to:
(a) Produce all such evidence, written or oral, direct or circumstantial, as it
may think necessary or desirable, and examine all persons as witnesses
whose evidence may be material or relevant to the subject matter; and
(b) Require such evidence to be given on oath.
This committee is invariably known as Public Accounts Committee. The purpose
of the provision of the constitution and the establishment of the PAC is to expose
corruption, inefficiency or waste in the execution of disbursement or
administration of funds appropriated by it.
Public Accounts Committee is empowered to:
(a) Examine such audited accounts of the Federation and of all offices and
courts of the Federation and the Auditor-General report thereon as may
be referred to it.
(b) Examine:
(i) The Accounts and reports of ministries and Departments of the
Government of the Federation;
(ii) The Audited Accounts of statutory corporations, boards and such
other government bodies; and
(iii) The causes which led to, or might have led to, any excess over
approved appropriations.
In the performance of its functions, the PAC is further empowered to:
(i) Procure all such evidence, oral or written and examine such persons as
it may deem necessary or desirable; and
(ii) Require any person to produce any books, documents or records, as it
may deem necessary and desirable.
The composition of PAC is geared towards functioning like a court of enquiry
empowered to look into civil and criminal cases as regards allocation and
disbursement and use of public funds by public officers who have been entrusted
with the responsibility of judiciously using the funds, carrying out government
programmes, and recommending appropriate actions against officers found
wanting in carrying out their duties.

Basis of PAC activities

The major bases of the PAC activities are the report of the Auditor-General. In
these reports, statement of how the accounts of the government departments,
agencies and ministries are examined is stated and queries raised and the
response to these queries is also stated.
Consequently, all cases that are of prime importance or which the committee
feels should be properly examined are then picked out of the report. Other
bases of PAC activities are the cases referred to the committee by the House in
respect of issues examined by it during deliberation.

Problems of PAC

These include:
(a) Political instability (either through violent change as in the military
regimes or change of political party) leading to continuous changes in
the composition of the committee;
(b) Financial Statements to be examined are often in arrears;
(c) Members are not knowledgeable in accounting and financial reporting;
(d) Lack of co-operation and information from the expected facilitators; and
(e) Resolutions are not always implemented amongst others.

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